FIENAR FINANCE: what changed
What changed
FIENAR FINANCE
filed annual accounts (NBB)
Net result for the year
-€1,592
2024 · €2,766-€4,358
Equity
€140,534
2024 · €142,126-€1,592
Cash
€249
2024 · €352-€103
Balance sheet total
€771,357
2024 · €764,073+€7,284
Largest movements
Assets
- Deferred charges and accrued income +€15,904
up €15,904 (+8.7%), from €183,524 to €199,427
- Receivables within one year -€8,517
down €8,517 (-2.1%), from €412,637 to €404,120
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€4,952
down €4,952 (-43.2%), from -€11,475 to -€16,427
- Taxes -€1,007
down €1,007 (-100%), from €1,007 to €0
- Financial income -€570
down €570 (-3.5%), from €16,473 to €15,904
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
€2,766
Gross operating margin
-€4,952
Other operating charges
+€44
Financial income
-€570
Financial charges
+€113
Taxes
+€1,007
Result 2025
-€1,592
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
-€4,103
Investment
€0
Financing
+€4,000
Cash 2024
€352
From operations (derived)
-€4,103
Net result for the year
-€1,592
Receivables within one year
+€8,517
Deferred charges and accrued income
-€15,904
Trade debts
+€5,862
Tax, wage and social debts
-€1,007
Accrued charges and deferred income
+€21
Financing
+€4,000
Current portion of long-term debt
+€4,000
Cash 2025
€249
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €764,073 | €771,357 | +€7,284 | +1.0% |
| Current assets | 29/58 | €764,073 | €771,357 | +€7,284 | +1.0% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €47,560 | €47,560 | = | 0.0% |
| Stocks | 30/36 | €47,560 | €47,560 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €412,637 | €404,120 | -€8,517 | -2.1% |
| Other amounts receivable | 41 | €412,637 | €404,120 | -€8,517 | -2.1% |
| Cash at bank and in hand | 54/58 | €352 | €249 | -€103 | -29.2% |
| Deferred charges and accrued income | 490/1 | €183,524 | €199,427 | +€15,904 | +8.7% |
| Total equity and liabilities | 10/49 | €764,073 | €771,357 | +€7,284 | +1.0% |
| Equity | 10/15 | €142,126 | €140,534 | -€1,592 | -1.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,606 | €2,606 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,606 | €2,606 | = | 0.0% |
| Legal reserve | 130 | €2,606 | €2,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,520 | €37,929 | -€1,592 | -4.0% |
| Amounts payable | 17/49 | €621,947 | €630,822 | +€8,876 | +1.4% |
| Amounts payable within one year | 42/48 | €621,746 | €630,600 | +€8,855 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €6,500 | +€4,000 | +160% |
| Trade debts | 44 | €618,239 | €624,100 | +€5,862 | +0.9% |
| Suppliers | 440/4 | €618,239 | €624,100 | +€5,862 | +0.9% |
| Taxes, remuneration and social security | 45 | €1,007 | €0 | -€1,007 | -100% |
| Taxes | 450/3 | €1,007 | €0 | -€1,007 | -100% |
| Accrued charges and deferred income | 492/3 | €201 | €222 | +€21 | +10.5% |
| Other operating charges | 640/8 | €493 | €449 | -€44 | -8.9% |
| Gross operating margin | 9900 | -€11,475 | -€16,427 | -€4,952 | -43.2% |
| Operating profit (loss) | 9901 | -€11,968 | -€16,877 | -€4,908 | -41.0% |
| Financial income | 75/76B | €16,473 | €15,904 | -€570 | -3.5% |
| Recurring financial income | 75 | €16,473 | €15,904 | -€570 | -3.5% |
| Financial charges | 65/66B | €731 | €618 | -€113 | -15.4% |
| Recurring financial charges | 65 | €731 | €618 | -€113 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €3,774 | -€1,592 | -€5,365 | |
| Income taxes | 67/77 | €1,007 | €0 | -€1,007 | -100% |
| Profit (loss) for the period | 9904 | €2,766 | -€1,592 | -€4,358 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,766 | -€1,592 | -€4,358 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.