EFinIT: 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.
EFinIT
Largest movements
- Cash +€33,506
up €33,506 (+68.7%), from €48,751 to €82,257
mainly Net result for the year (+€34,438) and Other debts (+€16,731)
- Receivables within one year +€28,390
up €28,390 (+81.0%), from €35,041 to €63,431
of which Trade receivables: +€17,973
- Profit (loss) carried forward +€34,438
up €34,438 (+42.6%), from €80,925 to €115,363
- Other debts +€16,731
up €16,731 (+3846.2%), from €435 to €17,166
- Trade debts +€12,612
up €12,612 (+425.6%), from €2,963 to €15,575
- Gross operating margin -€40,118
down €40,118 (-44.8%), from €89,588 to €49,470
- Taxes -€8,127
down €8,127 (-45.0%), from €18,061 to €9,934
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.
Cash bridge derived
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 | €87,821 | €150,780 | +€62,959 | +71.7% |
| Fixed assets | 21/28 | €4,029 | €4,430 | +€401 | +10.0% |
| Tangible fixed assets | 22/27 | €4,029 | €4,430 | +€401 | +10.0% |
| Furniture and vehicles | 24 | €4,029 | €4,430 | +€401 | +10.0% |
| Current assets | 29/58 | €83,792 | €146,350 | +€62,558 | +74.7% |
| Amounts receivable within one year | 40/41 | €35,041 | €63,431 | +€28,390 | +81.0% |
| Trade receivables | 40 | €33,002 | €50,975 | +€17,973 | +54.5% |
| Other amounts receivable | 41 | €2,039 | €12,456 | +€10,417 | +510.9% |
| Cash at bank and in hand | 54/58 | €48,751 | €82,257 | +€33,506 | +68.7% |
| Deferred charges and accrued income | 490/1 | - | €662 | +€662 | |
| Total equity and liabilities | 10/49 | €87,821 | €150,780 | +€62,959 | +71.7% |
| Equity | 10/15 | €81,025 | €115,463 | +€34,438 | +42.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,925 | €115,363 | +€34,438 | +42.6% |
| Amounts payable | 17/49 | €6,796 | €35,317 | +€28,521 | +419.7% |
| Amounts payable within one year | 42/48 | €6,796 | €35,317 | +€28,521 | +419.7% |
| Trade debts | 44 | €2,963 | €15,575 | +€12,612 | +425.6% |
| Suppliers | 440/4 | €2,963 | €15,575 | +€12,612 | +425.6% |
| Taxes, remuneration and social security | 45 | €3,398 | €2,576 | -€822 | -24.2% |
| Taxes | 450/3 | €3,398 | €2,576 | -€822 | -24.2% |
| Other amounts payable | 47/48 | €435 | €17,166 | +€16,731 | +3846.2% |
| Remuneration, social security and pensions | 62 | €392 | €381 | -€11 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,159 | €1,829 | +€670 | +57.8% |
| Other operating charges | 640/8 | €329 | €334 | +€5 | +1.5% |
| Gross operating margin | 9900 | €89,588 | €49,470 | -€40,118 | -44.8% |
| Operating profit (loss) | 9901 | €87,708 | €46,926 | -€40,782 | -46.5% |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €3,000 | €2,622 | -€378 | -12.6% |
| Recurring financial charges | 65 | €3,000 | €2,622 | -€378 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €84,708 | €44,372 | -€40,336 | -47.6% |
| Income taxes | 67/77 | €18,061 | €9,934 | -€8,127 | -45.0% |
| Profit (loss) for the period | 9904 | €66,647 | €34,438 | -€32,209 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,647 | €34,438 | -€32,209 | -48.3% |
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 28 September 2026 via checked.be.