FINAAMI: 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.
FINAAMI
Largest movements
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Cash -€14,340
down €14,340 (-13.2%), from €108,426 to €94,086
mainly Contributions, distributions and other (-€100,000) and Other debts (-€25,587)
- Receivables within one year +€11,267
up €11,267 (+35.7%), from €31,538 to €42,805
- Profit (loss) carried forward -€40,164
down €40,164 (-26.8%), from €149,854 to €109,690
- Other debts -€25,587
down €25,587 (-64.0%), from €40,000 to €14,413
- Tax, wage and social debts -€12,981
down €12,981 (-55.9%), from €23,238 to €10,256
- Gross operating margin +€27,300
up €27,300 (+53.3%), from €51,254 to €78,554
- Taxes +€5,729
up €5,729 (+53.4%), from €10,733 to €16,462
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 | €216,299 | €138,271 | -€78,028 | -36.1% |
| Fixed assets | 21/28 | €1,334 | €1,379 | +€45 | +3.4% |
| Tangible fixed assets | 22/27 | €1,334 | €1,379 | +€45 | +3.4% |
| Plant, machinery and equipment | 23 | €1,334 | €1,379 | +€45 | +3.4% |
| Current assets | 29/58 | €214,964 | €136,891 | -€78,073 | -36.3% |
| Amounts receivable within one year | 40/41 | €31,538 | €42,805 | +€11,267 | +35.7% |
| Other amounts receivable | 41 | €31,538 | €42,805 | +€11,267 | +35.7% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €108,426 | €94,086 | -€14,340 | -13.2% |
| Total equity and liabilities | 10/49 | €216,299 | €138,271 | -€78,028 | -36.1% |
| Equity | 10/15 | €151,854 | €111,690 | -€40,164 | -26.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,854 | €109,690 | -€40,164 | -26.8% |
| Amounts payable | 17/49 | €64,445 | €26,581 | -€37,864 | -58.8% |
| Amounts payable within one year | 42/48 | €63,392 | €24,930 | -€38,462 | -60.7% |
| Trade debts | 44 | €154 | €261 | +€107 | +69.3% |
| Suppliers | 440/4 | €154 | €261 | +€107 | +69.3% |
| Taxes, remuneration and social security | 45 | €23,238 | €10,256 | -€12,981 | -55.9% |
| Taxes | 450/3 | €23,238 | €10,256 | -€12,981 | -55.9% |
| Other amounts payable | 47/48 | €40,000 | €14,413 | -€25,587 | -64.0% |
| Accrued charges and deferred income | 492/3 | €1,053 | €1,651 | +€597 | +56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,404 | €1,355 | -€50 | -3.5% |
| Other operating charges | 640/8 | €385 | €1,079 | +€694 | +180% |
| Gross operating margin | 9900 | €51,254 | €78,554 | +€27,300 | +53.3% |
| Operating profit (loss) | 9901 | €49,464 | €76,120 | +€26,656 | +53.9% |
| Financial income | 75/76B | €245 | €392 | +€147 | +59.8% |
| Recurring financial income | 75 | €245 | €392 | +€147 | +59.8% |
| Financial charges | 65/66B | €44 | €214 | +€171 | +392% |
| Recurring financial charges | 65 | €44 | €214 | +€171 | +392% |
| Profit (loss) for the period before taxes | 9903 | €49,666 | €76,298 | +€26,632 | +53.6% |
| Income taxes | 67/77 | €10,733 | €16,462 | +€5,729 | +53.4% |
| Profit (loss) for the period | 9904 | €38,933 | €59,836 | +€20,903 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,933 | €59,836 | +€20,903 | +53.7% |
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 15 October 2026 via checked.be.