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FISCOMPDAUBE: what changed

Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.

What changed

FISCOMPDAUBE

BE 0892.857.185
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,258
2024 · -€2,806+€1,548
Equity
€34,207
2024 · €35,464-€1,258
Cash
€15,752
2024 · €16,989-€1,237
Balance sheet total
€34,604
2024 · €44,111-€9,507

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€8,270

    down €8,270 (-84.6%), from €9,775 to €1,505

    of which Trade receivables: -€8,184

  • Cash -€1,237

    down €1,237 (-7.3%), from €16,989 to €15,752

    mainly Trade debts (-€8,250) and Net result for the year (-€1,258)

Equity and liabilities
  • Trade debts -€8,250

    down €8,250 (-100.0%), from €8,250 to €0

  • Profit (loss) carried forward -€1,258

    down €1,258 (-3.6%), from €35,278 to €34,021

Income statement
  • Gross operating margin +€1,350

    up €1,350 (+74.8%), from -€1,805 to -€455

  • Other operating charges -€421

    down €421 (-40.7%), from €1,035 to €613

  • Financial income -€196

    down €196 (-99.3%), from €198 to €1

  • Financial charges +€27

    up €27 (+16.3%), from €164 to €190

From the 2024 result to the 2025 result

effect on the result

Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.

Result 2024 -€2,806
Gross operating margin +€1,350
Other operating charges +€421
Financial income -€196
Financial charges -€27
Result 2025 -€1,258

Cash bridge derived

cash 2024 to 2025

Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€1,237
Investment €0
Financing €0
Cash 2024 €16,989
Net result for the year -€1,258
Receivables within one year +€8,270
Trade debts -€8,250
Cash 2025 €15,752
Every line side by side 28 lines
Line Code 2024 2025 Change %
Total assets 20/58 €44,111 €34,604 -€9,507 -21.6%
Current assets 29/58 €44,111 €34,604 -€9,507 -21.6%
Amounts receivable after more than one year 29 €17,000 €17,000 = 0.0%
Trade receivables 290 €17,000 €17,000 = 0.0%
Amounts receivable within one year 40/41 €9,775 €1,505 -€8,270 -84.6%
Trade receivables 40 €9,690 €1,505 -€8,184 -84.5%
Other amounts receivable 41 €86 €0 -€86 -100.0%
Cash at bank and in hand 54/58 €16,989 €15,752 -€1,237 -7.3%
Deferred charges and accrued income 490/1 €347 €347 = 0.0%
Total equity and liabilities 10/49 €44,111 €34,604 -€9,507 -21.6%
Equity 10/15 €35,464 €34,207 -€1,258 -3.5%
Contributions 10/11 €186 €186 = 0.0%
Profit (loss) carried forward 14 €35,278 €34,021 -€1,258 -3.6%
Amounts payable 17/49 €8,647 €397 -€8,250 -95.4%
Amounts payable within one year 42/48 €8,647 €397 -€8,250 -95.4%
Trade debts 44 €8,250 €0 -€8,250 -100.0%
Suppliers 440/4 €8,250 €0 -€8,250 -100.0%
Other amounts payable 47/48 €397 €397 = 0.0%
Other operating charges 640/8 €1,035 €613 -€421 -40.7%
Gross operating margin 9900 -€1,805 -€455 +€1,350 +74.8%
Operating profit (loss) 9901 -€2,840 -€1,069 +€1,772 +62.4%
Financial income 75/76B €198 €1 -€196 -99.3%
Recurring financial income 75 €198 €1 -€196 -99.3%
Financial charges 65/66B €164 €190 +€27 +16.3%
Recurring financial charges 65 €164 €190 +€27 +16.3%
Profit (loss) for the period before taxes 9903 -€2,806 -€1,258 +€1,548 +55.2%
Profit (loss) for the period 9904 -€2,806 -€1,258 +€1,548 +55.2%
Profit (loss) for the period to be appropriated 9905 -€2,806 -€1,258 +€1,548 +55.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.