FIN FIN: 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 FIN
Largest movements
- Cash +€19,835
up €19,835 (+37.7%), from €52,579 to €72,414
mainly Net result for the year (+€20,785) and Tax, wage and social debts (+€396)
- Receivables within one year +€1,395
up €1,395 (+4.2%), from €32,852 to €34,247
- Reserves +€20,785
up €20,785 (+24.6%), from €84,583 to €105,368
of which Distributable reserves: +€20,785
- Gross operating margin +€3,331
up €3,331 (+12.7%), from €26,174 to €29,506
- Taxes +€1,408
up €1,408 (+17.0%), from €8,292 to €9,700
- Financial income +€1,209
up €1,209 (+211%), from €573 to €1,781
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 | €88,164 | €109,472 | +€21,308 | +24.2% |
| Current assets | 29/58 | €88,164 | €109,472 | +€21,308 | +24.2% |
| Amounts receivable within one year | 40/41 | €32,852 | €34,247 | +€1,395 | +4.2% |
| Other amounts receivable | 41 | €32,852 | €34,247 | +€1,395 | +4.2% |
| Cash at bank and in hand | 54/58 | €52,579 | €72,414 | +€19,835 | +37.7% |
| Deferred charges and accrued income | 490/1 | €2,733 | €2,811 | +€78 | +2.8% |
| Total equity and liabilities | 10/49 | €88,164 | €109,472 | +€21,308 | +24.2% |
| Equity | 10/15 | €84,583 | €105,368 | +€20,785 | +24.6% |
| Reserves | 13 | €84,583 | €105,368 | +€20,785 | +24.6% |
| Tax-exempt reserves | 132 | €216 | €216 | = | 0.0% |
| Distributable reserves | 133 | €84,367 | €105,152 | +€20,785 | +24.6% |
| Amounts payable | 17/49 | €3,581 | €4,104 | +€524 | +14.6% |
| Amounts payable within one year | 42/48 | €3,581 | €4,104 | +€524 | +14.6% |
| Trade debts | 44 | - | €128 | +€128 | |
| Suppliers | 440/4 | - | €128 | +€128 | |
| Taxes, remuneration and social security | 45 | €3,581 | €3,976 | +€396 | +11.1% |
| Taxes | 450/3 | €3,581 | €3,976 | +€396 | +11.1% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €26,174 | €29,506 | +€3,331 | +12.7% |
| Operating profit (loss) | 9901 | €25,661 | €28,978 | +€3,317 | +12.9% |
| Financial income | 75/76B | €573 | €1,781 | +€1,209 | +211% |
| Recurring financial income | 75 | €573 | €1,781 | +€1,209 | +211% |
| Financial charges | 65/66B | €173 | €275 | +€102 | +58.5% |
| Recurring financial charges | 65 | €173 | €275 | +€102 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €26,060 | €30,484 | +€4,424 | +17.0% |
| Income taxes | 67/77 | €8,292 | €9,700 | +€1,408 | +17.0% |
| Profit (loss) for the period | 9904 | €17,768 | €20,785 | +€3,016 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,768 | €20,785 | +€3,016 | +17.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.