FIN KING CONSULT: 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 KING CONSULT
Largest movements
- Deferred charges and accrued income -€34,595
down €34,595 (-97.2%), from €35,595 to €1,000
- Cash +€25,910
up €25,910 (+61.5%), from €42,136 to €68,046
mainly Deferred charges and accrued income (+€34,595) and Net result for the year (+€28,533)
- Receivables after one year -€6,683
down €6,683 (-17.8%), from €37,460 to €30,776
- Tax, wage and social debts -€13,523
down €13,523 (-32.3%), from €41,807 to €28,285
- Gross operating margin -€40,626
down €40,626 (-51.2%), from €79,271 to €38,644
- Taxes -€8,185
down €8,185 (-47.6%), from €17,200 to €9,016
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 | €179,806 | €165,928 | -€13,878 | -7.7% |
| Fixed assets | 21/28 | €983 | €1,118 | +€135 | +13.8% |
| Tangible fixed assets | 22/27 | €983 | €1,118 | +€135 | +13.8% |
| Plant, machinery and equipment | 23 | €824 | €1,118 | +€294 | +35.7% |
| Furniture and vehicles | 24 | €159 | - | -€159 | |
| Current assets | 29/58 | €178,823 | €164,810 | -€14,013 | -7.8% |
| Amounts receivable after more than one year | 29 | €37,460 | €30,776 | -€6,683 | -17.8% |
| Trade receivables | 290 | €37,460 | €30,776 | -€6,683 | -17.8% |
| Amounts receivable within one year | 40/41 | €42,574 | €42,859 | +€285 | +0.7% |
| Trade receivables | 40 | €36,352 | €36,421 | +€69 | +0.2% |
| Other amounts receivable | 41 | €6,222 | €6,438 | +€216 | +3.5% |
| Current investments | 50/53 | €21,058 | €22,128 | +€1,070 | +5.1% |
| Cash at bank and in hand | 54/58 | €42,136 | €68,046 | +€25,910 | +61.5% |
| Deferred charges and accrued income | 490/1 | €35,595 | €1,000 | -€34,595 | -97.2% |
| Total equity and liabilities | 10/49 | €179,806 | €165,928 | -€13,878 | -7.7% |
| Equity | 10/15 | €134,413 | €134,535 | +€122 | +0.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €131,913 | €132,035 | +€122 | +0.1% |
| Distributable reserves | 133 | €131,913 | €132,035 | +€122 | +0.1% |
| Amounts payable | 17/49 | €45,392 | €31,393 | -€13,999 | -30.8% |
| Amounts payable within one year | 42/48 | €45,319 | €31,393 | -€13,926 | -30.7% |
| Trade debts | 44 | €3,512 | €2,888 | -€624 | -17.8% |
| Suppliers | 440/4 | €3,512 | €2,888 | -€624 | -17.8% |
| Taxes, remuneration and social security | 45 | €41,807 | €28,285 | -€13,523 | -32.3% |
| Taxes | 450/3 | €41,807 | €28,285 | -€13,523 | -32.3% |
| Other amounts payable | 47/48 | - | €221 | +€221 | |
| Accrued charges and deferred income | 492/3 | €73 | - | -€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €659 | +€265 | +67.2% |
| Other operating charges | 640/8 | €50 | €524 | +€474 | +947% |
| Gross operating margin | 9900 | €79,271 | €38,644 | -€40,626 | -51.2% |
| Operating profit (loss) | 9901 | €78,826 | €37,461 | -€41,365 | -52.5% |
| Financial income | 75/76B | €1,981 | €1,949 | -€32 | -1.6% |
| Recurring financial income | 75 | €1,981 | €1,949 | -€32 | -1.6% |
| Financial charges | 65/66B | €1,874 | €1,861 | -€13 | -0.7% |
| Recurring financial charges | 65 | €1,874 | €1,861 | -€13 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €78,932 | €37,549 | -€41,384 | -52.4% |
| Income taxes | 67/77 | €17,200 | €9,016 | -€8,185 | -47.6% |
| Profit (loss) for the period | 9904 | €61,732 | €28,533 | -€33,199 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,732 | €28,533 | -€33,199 | -53.8% |
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 20 October 2026 via checked.be.