FISKALJANA: what changed
What changed
FISKALJANA
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€39,248
2024 · €18,442+€20,805
Equity
€185,934
2024 · €186,040-€106
Cash
€217,314
2024 · €161,871+€55,443
Balance sheet total
€248,816
2024 · €196,359+€52,456
Largest movements
Assets
- Cash +€55,443
up €55,443 (+34.3%), from €161,871 to €217,314
mainly Other debts (+€53,635) and Net result for the year (+€39,248)
Equity and liabilities
- Other debts +€53,635
new in 2025: €53,635
Income statement
- Gross operating margin +€36,059
up €36,059 (+140%), from €25,787 to €61,845
- Taxes +€12,457
up €12,457 (+173%), from €7,187 to €19,645
- Financial income -€2,030
down €2,030 (-93.3%), from €2,175 to €145
- Financial charges +€887
up €887 (+90.0%), from €985 to €1,872
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€18,442
Gross operating margin
+€36,059
Depreciation
+€102
Other operating charges
+€18
Financial income
-€2,030
Financial charges
-€887
Taxes
-€12,457
Result 2025
€39,248
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€94,797
Investment
€0
Financing
-€39,353
Cash 2024
€161,871
From operations (derived)
+€94,797
Net result for the year
+€39,248
Depreciation
+€375
Receivables within one year
+€2,211
Deferred charges and accrued income
+€400
Trade debts
-€569
Tax, wage and social debts
-€504
Other debts
+€53,635
Financing
-€39,353
Contributions, distributions and other
-€39,353
Cash 2025
€217,314
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,359 | €248,816 | +€52,456 | +26.7% |
| Fixed assets | 21/28 | €1,624 | €1,249 | -€375 | -23.1% |
| Tangible fixed assets | 22/27 | €1,624 | €1,249 | -€375 | -23.1% |
| Furniture and vehicles | 24 | €1,624 | €1,249 | -€375 | -23.1% |
| Current assets | 29/58 | €194,735 | €247,566 | +€52,831 | +27.1% |
| Amounts receivable within one year | 40/41 | €31,536 | €29,325 | -€2,211 | -7.0% |
| Trade receivables | 40 | €17,431 | €5,784 | -€11,647 | -66.8% |
| Other amounts receivable | 41 | €14,105 | €23,541 | +€9,436 | +66.9% |
| Cash at bank and in hand | 54/58 | €161,871 | €217,314 | +€55,443 | +34.3% |
| Deferred charges and accrued income | 490/1 | €1,328 | €928 | -€400 | -30.1% |
| Total equity and liabilities | 10/49 | €196,359 | €248,816 | +€52,456 | +26.7% |
| Equity | 10/15 | €186,040 | €185,934 | -€106 | -0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €167,448 | €167,342 | -€106 | -0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €165,588 | €165,482 | -€106 | -0.1% |
| Amounts payable | 17/49 | €10,319 | €62,881 | +€52,562 | +509% |
| Amounts payable within one year | 42/48 | €10,319 | €62,881 | +€52,562 | +509% |
| Trade debts | 44 | €4,523 | €3,954 | -€569 | -12.6% |
| Suppliers | 440/4 | €4,523 | €3,954 | -€569 | -12.6% |
| Taxes, remuneration and social security | 45 | €5,796 | €5,292 | -€504 | -8.7% |
| Taxes | 450/3 | €5,796 | €5,292 | -€504 | -8.7% |
| Other amounts payable | 47/48 | - | €53,635 | +€53,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477 | €375 | -€102 | -21.4% |
| Other operating charges | 640/8 | €869 | €851 | -€18 | -2.1% |
| Gross operating margin | 9900 | €25,787 | €61,845 | +€36,059 | +140% |
| Operating profit (loss) | 9901 | €24,440 | €60,619 | +€36,179 | +148% |
| Financial income | 75/76B | €2,175 | €145 | -€2,030 | -93.3% |
| Recurring financial income | 75 | €2,175 | €145 | -€2,030 | -93.3% |
| Financial charges | 65/66B | €985 | €1,872 | +€887 | +90.0% |
| Recurring financial charges | 65 | €985 | €1,872 | +€887 | +90.0% |
| Profit (loss) for the period before taxes | 9903 | €25,630 | €58,892 | +€33,262 | +130% |
| Income taxes | 67/77 | €7,187 | €19,645 | +€12,457 | +173% |
| Profit (loss) for the period | 9904 | €18,442 | €39,248 | +€20,805 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €18,442 | €39,248 | +€20,805 | +113% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 29 September 2024 and 29 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.