F'in Common: 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.
F'in Common
Largest movements
- Receivables after one year +€2.1m
up €2.1m (+167.1%), from €1.2m to €3.3m
- Cash -€310,119
down €310,119 (-49.2%), from €630,193 to €320,074
mainly Receivables after one year (-€2.1m) and Receivables within one year (-€121,703)
- Receivables within one year +€121,703
up €121,703 (+87.4%), from €139,227 to €260,930
of which Trade receivables: +€92,013
- Debts after one year +€1.5m
up €1.5m (+428.6%), from €350,000 to €1.9m
- Contributions +€247,000
up €247,000 (+18.6%), from €1.3m to €1.6m
- Current portion of long-term debt +€68,095
up €68,095 (+27.2%), from €250,000 to €318,095
- Financial income +€89,393
up €89,393 (+257.1%), from €34,772 to €124,165
- Financial charges +€34,289
up €34,289 (+457.0%), from €7,504 to €41,793
- Purchases and services +€6,735
up €6,735 (+17.6%), from €38,261 to €44,995
- Gross operating margin -€5,653
down €5,653 (-14.8%), from -€38,261 to -€43,914
- Taxes +€5,485
new in 2025: €5,485
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 | €2,000,392 | €3,869,652 | +€1.9m | +93.4% |
| Formation expenses | 20 | €0 | €0 | = | 0.0% |
| Fixed assets | 21/28 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €2,000,392 | €3,869,652 | +€1.9m | +93.4% |
| Amounts receivable after more than one year | 29 | €1,229,891 | €3,285,267 | +€2.1m | +167.1% |
| Trade receivables | 290 | €1,229,891 | €3,285,267 | +€2.1m | +167.1% |
| Amounts receivable within one year | 40/41 | €139,227 | €260,930 | +€121,703 | +87.4% |
| Trade receivables | 40 | €139,227 | €231,239 | +€92,013 | +66.1% |
| Other amounts receivable | 41 | - | €29,690 | +€29,690 | |
| Cash at bank and in hand | 54/58 | €630,193 | €320,074 | -€310,119 | -49.2% |
| Deferred charges and accrued income | 490/1 | €1,082 | €3,382 | +€2,300 | +212.7% |
| Total equity and liabilities | 10/49 | €2,000,392 | €3,869,652 | +€1.9m | +93.4% |
| Equity | 10/15 | €1,385,223 | €1,641,529 | +€256,307 | +18.5% |
| Contributions | 10/11 | €1,328,000 | €1,575,000 | +€247,000 | +18.6% |
| Capital | 10 | €1,328,000 | €1,575,000 | +€247,000 | +18.6% |
| Issued capital | 100 | €1,328,000 | €1,575,000 | +€247,000 | +18.6% |
| Reserves | 13 | €56,737 | €65,413 | +€8,676 | +15.3% |
| Non-distributable reserves | 130/1 | €4,568 | €4,568 | = | 0.0% |
| Legal reserve | 130 | €4,568 | €4,568 | = | 0.0% |
| Distributable reserves | 133 | €52,169 | €60,845 | +€8,676 | +16.6% |
| Profit (loss) carried forward | 14 | €486 | €1,117 | +€631 | +129.9% |
| Amounts payable | 17/49 | €615,170 | €2,228,123 | +€1.6m | +262.2% |
| Amounts payable after more than one year | 17 | €350,000 | €1,850,000 | +€1.5m | +428.6% |
| Financial debts | 170/4 | €350,000 | €1,850,000 | +€1.5m | +428.6% |
| Amounts payable within one year | 42/48 | €256,035 | €332,892 | +€76,857 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €250,000 | €318,095 | +€68,095 | +27.2% |
| Taxes, remuneration and social security | 45 | €2,383 | €9,567 | +€7,183 | +301.4% |
| Taxes | 450/3 | €2,383 | €9,567 | +€7,183 | +301.4% |
| Other amounts payable | 47/48 | €3,652 | €5,231 | +€1,579 | +43.2% |
| Accrued charges and deferred income | 492/3 | €9,134 | €45,230 | +€36,096 | +395.2% |
| Non-recurring operating income | 76A | - | €1,082 | +€1,082 | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,261 | €44,995 | +€6,735 | +17.6% |
| Gross operating margin | 9900 | -€38,261 | -€43,914 | -€5,653 | -14.8% |
| Operating profit (loss) | 9901 | -€38,261 | -€43,914 | -€5,653 | -14.8% |
| Financial income | 75/76B | €34,772 | €124,165 | +€89,393 | +257.1% |
| Recurring financial income | 75 | €34,772 | €124,165 | +€89,393 | +257.1% |
| Financial charges | 65/66B | €7,504 | €41,793 | +€34,289 | +457.0% |
| Recurring financial charges | 65 | €7,504 | €41,793 | +€34,289 | +457.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,992 | €38,458 | +€49,450 | |
| Income taxes | 67/77 | - | €5,485 | +€5,485 | |
| Profit (loss) for the period | 9904 | -€10,992 | €32,973 | +€43,965 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,992 | €32,973 | +€43,965 |
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 8 October 2026 via checked.be.