Fin-iT Management: 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-iT Management
Largest movements
- Cash +€44,411
up €44,411 (+94.8%), from €46,844 to €91,254
mainly Net result for the year (+€35,399) and Tax, wage and social debts (+€6,135)
- Receivables within one year -€1,750
down €1,750 (-10.1%), from €17,296 to €15,545
of which Trade receivables: -€1,838
- Profit (loss) carried forward +€35,399
up €35,399 (+71.0%), from €49,861 to €85,261
- Tax, wage and social debts +€6,135
up €6,135 (+56.5%), from €10,851 to €16,986
- Debts after one year -€3,443
down €3,443 (-30.3%), from €11,372 to €7,929
- Trade debts +€1,605
up €1,605 (+923%), from €174 to €1,779
- Gross operating margin -€16,722
down €16,722 (-24.2%), from €69,155 to €52,434
- Taxes -€3,064
down €3,064 (-22.8%), from €13,452 to €10,389
- Depreciation +€885
up €885 (+18.5%), from €4,788 to €5,673
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 | €82,212 | €123,157 | +€40,946 | +49.8% |
| Fixed assets | 21/28 | €17,581 | €16,357 | -€1,223 | -7.0% |
| Tangible fixed assets | 22/27 | €17,487 | €16,264 | -€1,223 | -7.0% |
| Furniture and vehicles | 24 | €16,345 | €11,057 | -€5,288 | -32.4% |
| Other tangible fixed assets | 26 | €1,142 | €5,207 | +€4,065 | +356% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €64,631 | €106,800 | +€42,169 | +65.2% |
| Amounts receivable within one year | 40/41 | €17,296 | €15,545 | -€1,750 | -10.1% |
| Trade receivables | 40 | €17,296 | €15,458 | -€1,838 | -10.6% |
| Other amounts receivable | 41 | - | €88 | +€88 | |
| Cash at bank and in hand | 54/58 | €46,844 | €91,254 | +€44,411 | +94.8% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €82,212 | €123,157 | +€40,946 | +49.8% |
| Equity | 10/15 | €54,861 | €90,261 | +€35,399 | +64.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,861 | €85,261 | +€35,399 | +71.0% |
| Amounts payable | 17/49 | €27,350 | €32,897 | +€5,546 | +20.3% |
| Amounts payable after more than one year | 17 | €11,372 | €7,929 | -€3,443 | -30.3% |
| Financial debts | 170/4 | €11,372 | €7,929 | -€3,443 | -30.3% |
| Amounts payable within one year | 42/48 | €15,978 | €24,967 | +€8,989 | +56.3% |
| Current portion of amounts payable after more than one year | 42 | €3,313 | €3,443 | +€130 | +3.9% |
| Trade debts | 44 | €174 | €1,779 | +€1,605 | +923% |
| Suppliers | 440/4 | €174 | €1,779 | +€1,605 | +923% |
| Taxes, remuneration and social security | 45 | €10,851 | €16,986 | +€6,135 | +56.5% |
| Taxes | 450/3 | €10,851 | €16,986 | +€6,135 | +56.5% |
| Other amounts payable | 47/48 | €1,641 | €2,760 | +€1,119 | +68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,788 | €5,673 | +€885 | +18.5% |
| Other operating charges | 640/8 | €238 | €309 | +€71 | +29.9% |
| Gross operating margin | 9900 | €69,155 | €52,434 | -€16,722 | -24.2% |
| Operating profit (loss) | 9901 | €64,130 | €46,452 | -€17,678 | -27.6% |
| Financial charges | 65/66B | €816 | €663 | -€153 | -18.7% |
| Recurring financial charges | 65 | €816 | €663 | -€153 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €63,314 | €45,788 | -€17,525 | -27.7% |
| Income taxes | 67/77 | €13,452 | €10,389 | -€3,064 | -22.8% |
| Profit (loss) for the period | 9904 | €49,861 | €35,399 | -€14,462 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,861 | €35,399 | -€14,462 | -29.0% |
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 14 October 2026 via checked.be.