@Fin-IT: 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.
@Fin-IT
Largest movements
- Financial fixed assets +€44,284
up €44,284 (+41.3%), from €107,350 to €151,634
- Cash +€41,293
up €41,293 (+403.6%), from €10,230 to €51,523
mainly Net result for the year (+€54,353) and Debts after one year (+€16,643)
- Tangible fixed assets -€5,787
down €5,787 (-34.8%), from €16,631 to €10,844
of which Furniture and vehicles: -€3,425
- Profit (loss) carried forward +€54,353
up €54,353 (+140.9%), from €38,575 to €92,928
- Debts after one year +€16,643
up €16,643 (+23.3%), from €71,420 to €88,063
- Current portion of long-term debt +€6,775
up €6,775 (+54.0%), from €12,551 to €19,326
- Gross operating margin +€19,947
up €19,947 (+36.8%), from €54,221 to €74,168
- Financial income +€4,889
up €4,889 (+162.2%), from €3,013 to €7,902
- Taxes +€4,469
up €4,469 (+36.9%), from €12,101 to €16,570
- Depreciation +€1,833
up €1,833 (+46.4%), from €3,954 to €5,787
- Financial charges +€1,065
up €1,065 (+26.8%), from €3,967 to €5,032
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 | €143,752 | €226,100 | +€82,348 | +57.3% |
| Fixed assets | 21/28 | €123,981 | €162,478 | +€38,496 | +31.1% |
| Tangible fixed assets | 22/27 | €16,631 | €10,844 | -€5,787 | -34.8% |
| Plant, machinery and equipment | 23 | €6,558 | €4,196 | -€2,363 | -36.0% |
| Furniture and vehicles | 24 | €10,073 | €6,648 | -€3,425 | -34.0% |
| Financial fixed assets | 28 | €107,350 | €151,634 | +€44,284 | +41.3% |
| Current assets | 29/58 | €19,771 | €63,622 | +€43,851 | +221.8% |
| Amounts receivable within one year | 40/41 | €9,016 | €10,890 | +€1,874 | +20.8% |
| Trade receivables | 40 | €8,773 | €10,890 | +€2,118 | +24.1% |
| Other amounts receivable | 41 | €244 | €0 | -€244 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,230 | €51,523 | +€41,293 | +403.6% |
| Deferred charges and accrued income | 490/1 | €524 | €1,209 | +€685 | +130.8% |
| Total equity and liabilities | 10/49 | €143,752 | €226,100 | +€82,348 | +57.3% |
| Equity | 10/15 | €51,075 | €105,428 | +€54,353 | +106.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,575 | €92,928 | +€54,353 | +140.9% |
| Amounts payable | 17/49 | €92,677 | €120,672 | +€27,995 | +30.2% |
| Amounts payable after more than one year | 17 | €71,420 | €88,063 | +€16,643 | +23.3% |
| Financial debts | 170/4 | €71,420 | €88,063 | +€16,643 | +23.3% |
| Amounts payable within one year | 42/48 | €21,257 | €32,609 | +€11,352 | +53.4% |
| Current portion of amounts payable after more than one year | 42 | €12,551 | €19,326 | +€6,775 | +54.0% |
| Trade debts | 44 | €761 | €1,634 | +€873 | +114.6% |
| Suppliers | 440/4 | €761 | €1,634 | +€873 | +114.6% |
| Taxes, remuneration and social security | 45 | €7,945 | €9,792 | +€1,847 | +23.3% |
| Taxes | 450/3 | €7,945 | €9,792 | +€1,847 | +23.3% |
| Other amounts payable | 47/48 | - | €1,857 | +€1,857 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,954 | €5,787 | +€1,833 | +46.4% |
| Other operating charges | 640/8 | €404 | €328 | -€75 | -18.7% |
| Gross operating margin | 9900 | €54,221 | €74,168 | +€19,947 | +36.8% |
| Operating profit (loss) | 9901 | €49,863 | €68,052 | +€18,189 | +36.5% |
| Financial income | 75/76B | €3,013 | €7,902 | +€4,889 | +162.2% |
| Recurring financial income | 75 | €3,013 | €7,902 | +€4,889 | +162.2% |
| Financial charges | 65/66B | €3,967 | €5,032 | +€1,065 | +26.8% |
| Recurring financial charges | 65 | €3,967 | €5,032 | +€1,065 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €48,910 | €70,923 | +€22,013 | +45.0% |
| Income taxes | 67/77 | €12,101 | €16,570 | +€4,469 | +36.9% |
| Profit (loss) for the period | 9904 | €36,809 | €54,353 | +€17,544 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,809 | €54,353 | +€17,544 | +47.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.