Fiscozone & Partners: what changed
Two financial 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.
Fiscozone & Partners
Largest movements
- Intangible fixed assets +€108,444
new in 2024: €108,444
- Receivables within one year +€43,619
up €43,619 (+1,008%), from €4,326 to €47,945
of which Trade receivables: +€43,429
- Deferred charges and accrued income +€9,236
new in 2024: €9,236
- Cash +€5,570
up €5,570 (+3,147%), from €177 to €5,747
mainly Debts after one year (+€95,129) and Depreciation (+€27,376)
- Tangible fixed assets +€1,775
new in 2024: €1,775
- Debts after one year +€95,129
new in 2024: €95,129
- Trade debts +€23,823
up €23,823 (+894%), from €2,666 to €26,489
- Current portion of long-term debt +€21,288
new in 2024: €21,288
- Profit (loss) carried forward +€14,055
no longer reported in 2024 (was -€14,055)
- Other debts -€8,580
no longer reported in 2024 (was €8,580)
- Turnover +€366,520
new in 2024: €366,520
- Purchases and services +€300,830
new in 2024: €300,830
- Gross operating margin +€51,957
up €51,957 (+377%), from €13,791 to €65,748
- Depreciation +€27,376
new in 2024: €27,376
- Staff costs -€7,705
down €7,705 (-66.1%), from €11,648 to €3,943
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,503 | €173,147 | +€168,644 | +3,745% |
| Fixed assets | 21/28 | - | €110,219 | +€110,219 | |
| Intangible fixed assets | 21 | - | €108,444 | +€108,444 | |
| Tangible fixed assets | 22/27 | - | €1,775 | +€1,775 | |
| Furniture and vehicles | 24 | - | €1,775 | +€1,775 | |
| Current assets | 29/58 | €4,503 | €62,928 | +€58,425 | +1,297% |
| Amounts receivable within one year | 40/41 | €4,326 | €47,945 | +€43,619 | +1,008% |
| Trade receivables | 40 | €4,267 | €47,696 | +€43,429 | +1,018% |
| Other amounts receivable | 41 | €59 | €249 | +€190 | +322% |
| Cash at bank and in hand | 54/58 | €177 | €5,747 | +€5,570 | +3,147% |
| Deferred charges and accrued income | 490/1 | - | €9,236 | +€9,236 | |
| Total equity and liabilities | 10/49 | €4,503 | €173,147 | +€168,644 | +3,745% |
| Equity | 10/15 | -€11,555 | €10,383 | +€21,938 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €7,883 | +€7,883 | |
| Distributable reserves | 133 | - | €7,883 | +€7,883 | |
| Profit (loss) carried forward | 14 | -€14,055 | - | +€14,055 | |
| Amounts payable | 17/49 | €16,058 | €162,764 | +€146,706 | +914% |
| Amounts payable after more than one year | 17 | - | €95,129 | +€95,129 | |
| Financial debts | 170/4 | - | €95,129 | +€95,129 | |
| Amounts payable within one year | 42/48 | €16,058 | €60,676 | +€44,618 | +278% |
| Current portion of amounts payable after more than one year | 42 | - | €21,288 | +€21,288 | |
| Trade debts | 44 | €2,666 | €26,489 | +€23,823 | +894% |
| Suppliers | 440/4 | €2,666 | €26,489 | +€23,823 | +894% |
| Taxes, remuneration and social security | 45 | €4,812 | €12,899 | +€8,087 | +168% |
| Taxes | 450/3 | €1,672 | €8,376 | +€6,704 | +401% |
| Remuneration and social security | 454/9 | €3,140 | €4,523 | +€1,383 | +44.0% |
| Other amounts payable | 47/48 | €8,580 | - | -€8,580 | |
| Accrued charges and deferred income | 492/3 | - | €6,959 | +€6,959 | |
| Turnover | 70 | - | €366,520 | +€366,520 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €300,830 | +€300,830 | |
| Remuneration, social security and pensions | 62 | €11,648 | €3,943 | -€7,705 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €27,376 | +€27,376 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,400 | +€2,400 | |
| Other operating charges | 640/8 | €502 | €384 | -€118 | -23.5% |
| Gross operating margin | 9900 | €13,791 | €65,748 | +€51,957 | +377% |
| Operating profit (loss) | 9901 | €1,641 | €31,645 | +€30,004 | +1,828% |
| Financial income | 75/76B | €1,038 | - | -€1,038 | |
| Recurring financial income | 75 | €1,038 | - | -€1,038 | |
| Financial charges | 65/66B | €411 | €5,596 | +€5,185 | +1,262% |
| Recurring financial charges | 65 | €411 | €5,596 | +€5,185 | +1,262% |
| Profit (loss) for the period before taxes | 9903 | €2,268 | €26,049 | +€23,781 | +1,049% |
| Income taxes | 67/77 | - | €2,693 | +€2,693 | |
| Profit (loss) for the period | 9904 | €2,268 | €23,356 | +€21,088 | +930% |
| Profit (loss) for the period to be appropriated | 9905 | €2,268 | €23,356 | +€21,088 | +930% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.