JD FISCO: what changed
What changed
JD FISCO
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€265,743
2025 · €234,906+€30,837
Equity
€19,482
2025 · €18,739+€743
Cash
€171,724
2025 · €162,703+€9,021
Balance sheet total
€335,062
2025 · €327,750+€7,312
Largest movements
Assets
- Cash +€9,021
up €9,021 (+5.5%), from €162,703 to €171,724
mainly Net result for the year (+€265,743) and Other debts (+€7,417)
Equity and liabilities
- Other debts +€7,417
up €7,417 (+2.9%), from €258,673 to €266,091
Income statement
- Gross operating margin +€46,299
up €46,299 (+12.9%), from €358,599 to €404,898
- Taxes +€10,360
up €10,360 (+14.2%), from €72,734 to €83,095
- Staff costs +€5,210
up €5,210 (+10.3%), from €50,372 to €55,581
Change in the result, 2025 to 2026
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 2025
€234,906
Gross operating margin
+€46,299
Staff costs
-€5,210
Other operating charges
+€104
Financial charges
+€4
Taxes
-€10,360
Result 2026
€265,743
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€274,021
Investment
€0
Financing
-€265,000
Cash 2025
€162,703
From operations (derived)
+€274,021
Net result for the year
+€265,743
Receivables within one year
-€1,564
Deferred charges and accrued income
+€3,272
Tax, wage and social debts
-€854
Other debts
+€7,417
Accrued charges and deferred income
+€6
Financing
-€265,000
Contributions, distributions and other
-€265,000
Cash 2026
€171,724
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,750 | €335,062 | +€7,312 | +2.2% |
| Current assets | 29/58 | €327,750 | €335,062 | +€7,312 | +2.2% |
| Amounts receivable within one year | 40/41 | €161,048 | €162,612 | +€1,564 | +1.0% |
| Trade receivables | 40 | €161,048 | €160,612 | -€436 | -0.3% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €162,703 | €171,724 | +€9,021 | +5.5% |
| Deferred charges and accrued income | 490/1 | €3,999 | €726 | -€3,272 | -81.8% |
| Total equity and liabilities | 10/49 | €327,750 | €335,062 | +€7,312 | +2.2% |
| Equity | 10/15 | €18,739 | €19,482 | +€743 | +4.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189 | €932 | +€743 | +393% |
| Amounts payable | 17/49 | €309,011 | €315,580 | +€6,569 | +2.1% |
| Amounts payable within one year | 42/48 | €308,817 | €315,380 | +€6,563 | +2.1% |
| Taxes, remuneration and social security | 45 | €50,144 | €49,289 | -€854 | -1.7% |
| Taxes | 450/3 | €43,985 | €42,741 | -€1,244 | -2.8% |
| Remuneration and social security | 454/9 | €6,158 | €6,548 | +€390 | +6.3% |
| Other amounts payable | 47/48 | €258,673 | €266,091 | +€7,417 | +2.9% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Remuneration, social security and pensions | 62 | €50,372 | €55,581 | +€5,210 | +10.3% |
| Other operating charges | 640/8 | €510 | €406 | -€104 | -20.4% |
| Gross operating margin | 9900 | €358,599 | €404,898 | +€46,299 | +12.9% |
| Operating profit (loss) | 9901 | €307,717 | €348,911 | +€41,194 | +13.4% |
| Financial charges | 65/66B | €77 | €73 | -€4 | -4.6% |
| Recurring financial charges | 65 | €77 | €73 | -€4 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €307,640 | €348,838 | +€41,198 | +13.4% |
| Income taxes | 67/77 | €72,734 | €83,095 | +€10,360 | +14.2% |
| Profit (loss) for the period | 9904 | €234,906 | €265,743 | +€30,837 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €234,906 | €265,743 | +€30,837 | +13.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.