FIN.ESS: 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.ESS
Largest movements
- Cash -€872
down €872 (-1.6%), from €54,964 to €54,093
mainly Net result for the year (-€776) and Receivables within one year (-€96)
- Profit (loss) carried forward -€776
down €776 (-10.9%), from -€7,096 to -€7,871
- Gross operating margin -€1,002
down €1,002 (-1570.9%), from -€64 to -€1,066
- Financial income +€299
up €299 (+857.3%), from €35 to €334
- Purchases and services -€64
no longer reported in 2025 (was €64)
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 | €54,964 | €54,189 | -€776 | -1.4% |
| Current assets | 29/58 | €54,964 | €54,189 | -€776 | -1.4% |
| Amounts receivable within one year | 40/41 | - | €96 | +€96 | |
| Other amounts receivable | 41 | - | €96 | +€96 | |
| Cash at bank and in hand | 54/58 | €54,964 | €54,093 | -€872 | -1.6% |
| Total equity and liabilities | 10/49 | €54,964 | €54,189 | -€776 | -1.4% |
| Equity | 10/15 | €54,964 | €54,189 | -€776 | -1.4% |
| Contributions | 10/11 | €60,200 | €60,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,096 | -€7,871 | -€776 | -10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | - | -€64 | |
| Gross operating margin | 9900 | -€64 | -€1,066 | -€1,002 | -1570.9% |
| Operating profit (loss) | 9901 | -€64 | -€1,066 | -€1,002 | -1570.9% |
| Financial income | 75/76B | €35 | €334 | +€299 | +857.3% |
| Recurring financial income | 75 | €35 | €334 | +€299 | +857.3% |
| Financial charges | 65/66B | €44 | €44 | = | 0.0% |
| Recurring financial charges | 65 | €44 | €44 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€72 | -€776 | -€703 | -971.0% |
| Profit (loss) for the period | 9904 | -€72 | -€776 | -€703 | -971.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€72 | -€776 | -€703 | -971.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.