Fienics: 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.
Fienics
Largest movements
- Deferred charges and accrued income -€11,567
no longer reported in 2024 (was €11,567)
- Cash -€9,626
down €9,626 (-20.8%), from €46,341 to €36,715
mainly Trade debts (-€19,879) and Receivables within one year (-€4,709)
- Receivables within one year +€4,709
new in 2024: €4,709
- Trade debts -€19,879
no longer reported in 2024 (was €19,879)
- Profit (loss) carried forward +€2,173
up €2,173 (+23.6%), from €9,219 to €11,392
- Tax, wage and social debts +€1,682
up €1,682 (+17.6%), from €9,570 to €11,252
- Other debts -€801
down €801 (-20.8%), from €3,851 to €3,050
- Gross operating margin -€75,661
down €75,661 (-94.3%), from €80,219 to €4,558
- Staff costs -€40,680
no longer reported in 2024 (was €40,680)
- Financial charges -€9,401
down €9,401 (-93.0%), from €10,105 to €704
- Taxes -€7,889
down €7,889 (-82.4%), from €9,570 to €1,681
- Other operating charges -€3,583
no longer reported in 2024 (was €3,583)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,908 | €41,424 | -€16,484 | -28.5% |
| Current assets | 29/58 | €57,908 | €41,424 | -€16,484 | -28.5% |
| Amounts receivable within one year | 40/41 | - | €4,709 | +€4,709 | |
| Other amounts receivable | 41 | - | €4,709 | +€4,709 | |
| Cash at bank and in hand | 54/58 | €46,341 | €36,715 | -€9,626 | -20.8% |
| Deferred charges and accrued income | 490/1 | €11,567 | - | -€11,567 | |
| Total equity and liabilities | 10/49 | €57,908 | €41,424 | -€16,484 | -28.5% |
| Equity | 10/15 | €24,519 | €26,692 | +€2,173 | +8.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,300 | €12,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,219 | €11,392 | +€2,173 | +23.6% |
| Amounts payable | 17/49 | €33,389 | €14,732 | -€18,657 | -55.9% |
| Amounts payable within one year | 42/48 | €33,389 | €14,732 | -€18,657 | -55.9% |
| Financial debts | 43 | €89 | €430 | +€341 | +383.1% |
| Credit institutions | 430/8 | €89 | €430 | +€341 | +383.1% |
| Trade debts | 44 | €19,879 | - | -€19,879 | |
| Suppliers | 440/4 | €19,879 | - | -€19,879 | |
| Taxes, remuneration and social security | 45 | €9,570 | €11,252 | +€1,682 | +17.6% |
| Taxes | 450/3 | €9,570 | €11,252 | +€1,682 | +17.6% |
| Other amounts payable | 47/48 | €3,851 | €3,050 | -€801 | -20.8% |
| Non-recurring operating income | 76A | €267,085 | - | -€267,085 | |
| Remuneration, social security and pensions | 62 | €40,680 | - | -€40,680 | |
| Other operating charges | 640/8 | €3,583 | - | -€3,583 | |
| Non-recurring operating charges | 66A | €3,675 | - | -€3,675 | |
| Gross operating margin | 9900 | €80,219 | €4,558 | -€75,661 | -94.3% |
| Operating profit (loss) | 9901 | €32,281 | €4,558 | -€27,723 | -85.9% |
| Financial charges | 65/66B | €10,105 | €704 | -€9,401 | -93.0% |
| Recurring financial charges | 65 | €10,105 | €704 | -€9,401 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €22,176 | €3,854 | -€18,322 | -82.6% |
| Income taxes | 67/77 | €9,570 | €1,681 | -€7,889 | -82.4% |
| Profit (loss) for the period | 9904 | €12,606 | €2,173 | -€10,433 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,606 | €2,173 | -€10,433 | -82.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.