FIN-IST: 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-IST
Largest movements
- Cash +€44,505
up €44,505 (+359%), from €12,403 to €56,908
mainly Trade debts (+€48,222) and Net result for the year (+€40,479)
- Tangible fixed assets +€35,417
up €35,417 (+115%), from €30,779 to €66,196
of which Furniture and vehicles: +€37,364
- Stocks and contracts +€18,192
up €18,192 (+809%), from €2,249 to €20,441
- Receivables within one year +€12,184
up €12,184 (+66.2%), from €18,396 to €30,581
of which Other amounts receivable: +€9,979
- Deferred charges and accrued income +€5,400
up €5,400 (+900%), from €600 to €6,000
- Trade debts +€48,222
up €48,222 (+521%), from €9,263 to €57,485
- Reserves +€40,479
up €40,479 (+98.5%), from €41,101 to €81,581
- Tax, wage and social debts +€28,417
up €28,417 (+441%), from €6,443 to €34,860
of which Taxes: +€21,417
- Gross operating margin +€65,972
up €65,972 (+490%), from €13,462 to €79,434
- Taxes +€18,625
up €18,625 (+831%), from €2,241 to €20,866
- Staff costs +€9,259
new in 2025: €9,259
- Depreciation +€1,424
up €1,424 (+28.0%), from €5,088 to €6,513
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 | €64,427 | €180,125 | +€115,699 | +180% |
| Fixed assets | 21/28 | €30,779 | €66,196 | +€35,417 | +115% |
| Tangible fixed assets | 22/27 | €30,779 | €66,196 | +€35,417 | +115% |
| Land and buildings | 22 | €30,062 | €25,426 | -€4,636 | -15.4% |
| Plant, machinery and equipment | 23 | €717 | €3,406 | +€2,689 | +375% |
| Furniture and vehicles | 24 | - | €37,364 | +€37,364 | |
| Current assets | 29/58 | €33,648 | €113,929 | +€80,282 | +239% |
| Stocks and contracts in progress | 3 | €2,249 | €20,441 | +€18,192 | +809% |
| Stocks | 30/36 | €2,249 | €20,441 | +€18,192 | +809% |
| Amounts receivable within one year | 40/41 | €18,396 | €30,581 | +€12,184 | +66.2% |
| Trade receivables | 40 | €16,403 | €18,609 | +€2,206 | +13.4% |
| Other amounts receivable | 41 | €1,994 | €11,972 | +€9,979 | +501% |
| Cash at bank and in hand | 54/58 | €12,403 | €56,908 | +€44,505 | +359% |
| Deferred charges and accrued income | 490/1 | €600 | €6,000 | +€5,400 | +900% |
| Total equity and liabilities | 10/49 | €64,427 | €180,125 | +€115,699 | +180% |
| Equity | 10/15 | €47,301 | €87,781 | +€40,479 | +85.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,101 | €81,581 | +€40,479 | +98.5% |
| Distributable reserves | 133 | €41,101 | €81,581 | +€40,479 | +98.5% |
| Amounts payable | 17/49 | €17,125 | €92,345 | +€75,219 | +439% |
| Amounts payable within one year | 42/48 | €17,125 | €92,345 | +€75,219 | +439% |
| Trade debts | 44 | €9,263 | €57,485 | +€48,222 | +521% |
| Suppliers | 440/4 | €9,263 | €57,485 | +€48,222 | +521% |
| Advances received on contracts in progress | 46 | €726 | - | -€726 | |
| Taxes, remuneration and social security | 45 | €6,443 | €34,860 | +€28,417 | +441% |
| Taxes | 450/3 | €6,443 | €27,860 | +€21,417 | +332% |
| Remuneration and social security | 454/9 | - | €7,000 | +€7,000 | |
| Other amounts payable | 47/48 | €693 | - | -€693 | |
| Remuneration, social security and pensions | 62 | - | €9,259 | +€9,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,088 | €6,513 | +€1,424 | +28.0% |
| Other operating charges | 640/8 | €1,393 | €1,398 | +€5 | +0.4% |
| Gross operating margin | 9900 | €13,462 | €79,434 | +€65,972 | +490% |
| Operating profit (loss) | 9901 | €6,981 | €62,264 | +€55,283 | +792% |
| Financial income | 75/76B | €3 | €217 | +€214 | +7,096% |
| Recurring financial income | 75 | €3 | €217 | +€214 | +7,096% |
| Financial charges | 65/66B | €643 | €1,136 | +€493 | +76.7% |
| Recurring financial charges | 65 | €643 | €1,136 | +€493 | +76.7% |
| Profit (loss) for the period before taxes | 9903 | €6,342 | €61,345 | +€55,004 | +867% |
| Income taxes | 67/77 | €2,241 | €20,866 | +€18,625 | +831% |
| Profit (loss) for the period | 9904 | €4,100 | €40,479 | +€36,379 | +887% |
| Profit (loss) for the period to be appropriated | 9905 | €4,100 | €40,479 | +€36,379 | +887% |
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 19 October 2026 via checked.be.