Fin Accounting: 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.
Fin Accounting
Largest movements
- Receivables within one year +€83,990
up €83,990 (+41.9%), from €200,327 to €284,317
- Cash -€32,358
down €32,358 (-39.9%), from €81,034 to €48,676
mainly Receivables within one year (-€83,990) and Investment in fixed assets (net) (-€16,552)
- Tangible fixed assets +€12,755
new in 2025: €12,755
- Tax, wage and social debts +€38,751
up €38,751 (+64.9%), from €59,725 to €98,476
of which Remuneration and social security: +€36,485
- Trade debts +€23,755
up €23,755 (+10.9%), from €217,958 to €241,713
- Staff costs +€26,845
up €26,845 (+9.8%), from €273,422 to €300,267
- Gross operating margin +€12,239
up €12,239 (+4.1%), from €299,784 to €312,024
- Depreciation +€3,797
new in 2025: €3,797
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 | €281,361 | €345,749 | +€64,388 | +22.9% |
| Fixed assets | 21/28 | - | €12,755 | +€12,755 | |
| Tangible fixed assets | 22/27 | - | €12,755 | +€12,755 | |
| Furniture and vehicles | 24 | - | €12,755 | +€12,755 | |
| Current assets | 29/58 | €281,361 | €332,994 | +€51,633 | +18.4% |
| Amounts receivable within one year | 40/41 | €200,327 | €284,317 | +€83,990 | +41.9% |
| Trade receivables | 40 | €200,327 | €284,317 | +€83,990 | +41.9% |
| Cash at bank and in hand | 54/58 | €81,034 | €48,676 | -€32,358 | -39.9% |
| Total equity and liabilities | 10/49 | €281,361 | €345,749 | +€64,388 | +22.9% |
| Equity | 10/15 | €2,313 | €3,617 | +€1,305 | +56.4% |
| Profit (loss) carried forward | 14 | €2,313 | €3,617 | +€1,305 | +56.4% |
| Amounts payable | 17/49 | €279,048 | €342,132 | +€63,083 | +22.6% |
| Amounts payable after more than one year | 17 | - | €577 | +€577 | |
| Financial debts | 170/4 | - | €577 | +€577 | |
| Amounts payable within one year | 42/48 | €279,048 | €341,554 | +€62,506 | +22.4% |
| Trade debts | 44 | €217,958 | €241,713 | +€23,755 | +10.9% |
| Suppliers | 440/4 | €217,958 | €241,713 | +€23,755 | +10.9% |
| Taxes, remuneration and social security | 45 | €59,725 | €98,476 | +€38,751 | +64.9% |
| Taxes | 450/3 | €12,108 | €14,374 | +€2,266 | +18.7% |
| Remuneration and social security | 454/9 | €47,617 | €84,102 | +€36,485 | +76.6% |
| Other amounts payable | 47/48 | €1,366 | €1,366 | = | 0.0% |
| Non-recurring operating income | 76A | - | €765 | +€765 | |
| Remuneration, social security and pensions | 62 | €273,422 | €300,267 | +€26,845 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,797 | +€3,797 | |
| Other operating charges | 640/8 | €702 | €1,530 | +€828 | +118% |
| Gross operating margin | 9900 | €299,784 | €312,024 | +€12,239 | +4.1% |
| Operating profit (loss) | 9901 | €25,660 | €6,429 | -€19,230 | -74.9% |
| Financial income | 75/76B | €0 | €600 | +€599 | +171,271% |
| Recurring financial income | 75 | €0 | €600 | +€599 | +171,271% |
| Financial charges | 65/66B | €208 | €112 | -€97 | -46.4% |
| Recurring financial charges | 65 | €208 | €112 | -€97 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €25,452 | €6,918 | -€18,534 | -72.8% |
| Income taxes | 67/77 | €1,793 | - | -€1,793 | |
| Profit (loss) for the period | 9904 | €23,659 | €6,918 | -€16,742 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,659 | €6,918 | -€16,742 | -70.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.