Fin & Maisies: 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 & Maisies
Largest movements
- Receivables within one year -€6,791
down €6,791 (-17.5%), from €38,891 to €32,100
of which Trade receivables: -€4,700
- Cash -€3,876
down €3,876 (-80.2%), from €4,831 to €955
mainly Investment in fixed assets (net) (-€11,426) and Debts after one year (-€10,149)
- Debts after one year -€10,149
down €10,149 (-35.9%), from €28,295 to €18,147
- Tax, wage and social debts -€6,305
down €6,305 (-21.4%), from €29,529 to €23,224
of which Taxes: -€7,590
- Profit (loss) carried forward +€1,893
up €1,893 (+46.3%), from -€4,088 to -€2,195
- Other debts +€1,298
up €1,298 (+55.0%), from €2,362 to €3,661
- Trade debts +€1,261
up €1,261 (+15.9%), from €7,955 to €9,216
- Gross operating margin +€4,835
up €4,835 (+23.1%), from €20,972 to €25,807
- Other operating charges -€3,721
down €3,721 (-79.7%), from €4,668 to €946
- Financial charges +€1,230
up €1,230 (+15.6%), from €7,885 to €9,114
- Taxes +€995
up €995 (+151.1%), from €658 to €1,653
- Depreciation +€351
up €351 (+3.0%), from €11,850 to €12,201
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 | €98,200 | €86,719 | -€11,482 | -11.7% |
| Fixed assets | 21/28 | €53,145 | €52,370 | -€775 | -1.5% |
| Tangible fixed assets | 22/27 | €53,145 | €52,370 | -€775 | -1.5% |
| Furniture and vehicles | 24 | €53,145 | €41,259 | -€11,886 | -22.4% |
| Other tangible fixed assets | 26 | - | €11,111 | +€11,111 | |
| Current assets | 29/58 | €45,055 | €34,349 | -€10,707 | -23.8% |
| Amounts receivable within one year | 40/41 | €38,891 | €32,100 | -€6,791 | -17.5% |
| Trade receivables | 40 | €36,800 | €32,100 | -€4,700 | -12.8% |
| Other amounts receivable | 41 | €2,091 | €0 | -€2,091 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,831 | €955 | -€3,876 | -80.2% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,294 | -€40 | -3.0% |
| Total equity and liabilities | 10/49 | €98,200 | €86,719 | -€11,482 | -11.7% |
| Equity | 10/15 | €20,430 | €22,323 | +€1,893 | +9.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,518 | €21,518 | = | 0.0% |
| Distributable reserves | 133 | €21,518 | €21,518 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,088 | -€2,195 | +€1,893 | +46.3% |
| Amounts payable | 17/49 | €77,771 | €64,396 | -€13,374 | -17.2% |
| Amounts payable after more than one year | 17 | €28,295 | €18,147 | -€10,149 | -35.9% |
| Financial debts | 170/4 | €28,295 | €18,147 | -€10,149 | -35.9% |
| Amounts payable within one year | 42/48 | €49,475 | €46,249 | -€3,226 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €9,629 | €10,149 | +€520 | +5.4% |
| Trade debts | 44 | €7,955 | €9,216 | +€1,261 | +15.9% |
| Suppliers | 440/4 | €7,955 | €9,216 | +€1,261 | +15.9% |
| Taxes, remuneration and social security | 45 | €29,529 | €23,224 | -€6,305 | -21.4% |
| Taxes | 450/3 | €20,576 | €12,986 | -€7,590 | -36.9% |
| Remuneration and social security | 454/9 | €8,953 | €10,238 | +€1,285 | +14.4% |
| Other amounts payable | 47/48 | €2,362 | €3,661 | +€1,298 | +55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,850 | €12,201 | +€351 | +3.0% |
| Other operating charges | 640/8 | €4,668 | €946 | -€3,721 | -79.7% |
| Gross operating margin | 9900 | €20,972 | €25,807 | +€4,835 | +23.1% |
| Operating profit (loss) | 9901 | €4,455 | €12,660 | +€8,206 | +184.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,885 | €9,114 | +€1,230 | +15.6% |
| Recurring financial charges | 65 | €7,885 | €9,114 | +€1,230 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,430 | €3,546 | +€6,976 | |
| Income taxes | 67/77 | €658 | €1,653 | +€995 | +151.1% |
| Profit (loss) for the period | 9904 | -€4,088 | €1,893 | +€5,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,088 | €1,893 | +€5,981 |
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 10 October 2026 via checked.be.