BS FinControl: 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.
BS FinControl
Largest movements
- Cash -€57,594
down €57,594 (-24.8%), from €232,688 to €175,095
mainly Other debts (-€69,108) and Tax, wage and social debts (-€25,333)
- Receivables within one year -€7,992
down €7,992 (-45.5%), from €17,553 to €9,561
of which Trade receivables: -€8,920
- Tangible fixed assets -€7,918
down €7,918 (-61.5%), from €12,877 to €4,958
of which Furniture and vehicles: -€7,252
- Other debts -€69,108
down €69,108 (-76.9%), from €89,868 to €20,760
- Tax, wage and social debts -€25,333
down €25,333 (-91.9%), from €27,569 to €2,236
- Profit (loss) carried forward +€19,701
new in 2025: €19,701
- Gross operating margin -€111,810
down €111,810 (-77.7%), from €143,939 to €32,129
- Taxes -€24,183
down €24,183 (-79.7%), from €30,342 to €6,159
- Financial income +€2,172
up €2,172 (+21,721,200%), from €0 to €2,172
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,347 | €192,598 | -€74,749 | -28.0% |
| Formation expenses | 20 | €190 | - | -€190 | |
| Fixed assets | 21/28 | €13,093 | €5,116 | -€7,977 | -60.9% |
| Intangible fixed assets | 21 | €67 | €8 | -€59 | -88.2% |
| Tangible fixed assets | 22/27 | €12,877 | €4,958 | -€7,918 | -61.5% |
| Land and buildings | 22 | €4,094 | €3,428 | -€666 | -16.3% |
| Furniture and vehicles | 24 | €8,783 | €1,531 | -€7,252 | -82.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €254,064 | €187,482 | -€66,582 | -26.2% |
| Amounts receivable within one year | 40/41 | €17,553 | €9,561 | -€7,992 | -45.5% |
| Trade receivables | 40 | €17,553 | €8,633 | -€8,920 | -50.8% |
| Other amounts receivable | 41 | - | €928 | +€928 | |
| Cash at bank and in hand | 54/58 | €232,688 | €175,095 | -€57,594 | -24.8% |
| Deferred charges and accrued income | 490/1 | €3,822 | €2,826 | -€996 | -26.1% |
| Total equity and liabilities | 10/49 | €267,347 | €192,598 | -€74,749 | -28.0% |
| Equity | 10/15 | €149,843 | €169,544 | +€19,701 | +13.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €145,843 | €145,843 | = | 0.0% |
| Distributable reserves | 133 | €145,843 | €145,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €19,701 | +€19,701 | |
| Amounts payable | 17/49 | €117,505 | €23,054 | -€94,451 | -80.4% |
| Amounts payable within one year | 42/48 | €117,505 | €23,054 | -€94,451 | -80.4% |
| Trade debts | 44 | €68 | €58 | -€10 | -14.6% |
| Suppliers | 440/4 | €68 | €58 | -€10 | -14.6% |
| Taxes, remuneration and social security | 45 | €27,569 | €2,236 | -€25,333 | -91.9% |
| Taxes | 450/3 | €27,569 | €2,236 | -€25,333 | -91.9% |
| Other amounts payable | 47/48 | €89,868 | €20,760 | -€69,108 | -76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,324 | €8,167 | -€156 | -1.9% |
| Other operating charges | 640/8 | €224 | €233 | +€8 | +3.7% |
| Gross operating margin | 9900 | €143,939 | €32,129 | -€111,810 | -77.7% |
| Operating profit (loss) | 9901 | €135,391 | €23,729 | -€111,662 | -82.5% |
| Financial income | 75/76B | €0 | €2,172 | +€2,172 | +21,721,200% |
| Recurring financial income | 75 | €0 | €2,172 | +€2,172 | +21,721,200% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €135,352 | €25,861 | -€109,491 | -80.9% |
| Income taxes | 67/77 | €30,342 | €6,159 | -€24,183 | -79.7% |
| Profit (loss) for the period | 9904 | €105,009 | €19,701 | -€85,308 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €105,009 | €19,701 | -€85,308 | -81.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.