FinABCo: 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.
FinABCo
Largest movements
- Cash -€26,116
down €26,116 (-27.4%), from €95,350 to €69,233
mainly Investment in fixed assets (net) (-€35,190) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets +€17,771
up €17,771 (+541%), from €3,287 to €21,058
of which Furniture and vehicles: +€17,052
- Receivables within one year +€7,450
up €7,450 (+57.8%), from €12,891 to €20,341
- Reserves +€30,502
up €30,502 (+1,640%), from €1,860 to €32,362
- Profit (loss) carried forward -€30,000
down €30,000 (-30.4%), from €98,613 to €68,613
- Other debts -€4,074
no longer reported in 2025 (was €4,074)
- Tax, wage and social debts +€2,501
up €2,501 (+23.6%), from €10,597 to €13,098
- Depreciation +€15,497
up €15,497 (+806%), from €1,922 to €17,419
- Gross operating margin -€10,466
down €10,466 (-14.2%), from €73,800 to €63,333
- Taxes -€3,486
down €3,486 (-19.3%), from €18,065 to €14,579
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 | €136,868 | €136,487 | -€381 | -0.3% |
| Fixed assets | 21/28 | €3,287 | €21,058 | +€17,771 | +541% |
| Tangible fixed assets | 22/27 | €3,287 | €21,058 | +€17,771 | +541% |
| Plant, machinery and equipment | 23 | €1,641 | €2,359 | +€719 | +43.8% |
| Furniture and vehicles | 24 | €1,646 | €18,698 | +€17,052 | +1,036% |
| Current assets | 29/58 | €133,581 | €115,429 | -€18,152 | -13.6% |
| Amounts receivable within one year | 40/41 | €12,891 | €20,341 | +€7,450 | +57.8% |
| Trade receivables | 40 | €12,891 | €20,341 | +€7,450 | +57.8% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95,350 | €69,233 | -€26,116 | -27.4% |
| Deferred charges and accrued income | 490/1 | €340 | €854 | +€514 | +151% |
| Total equity and liabilities | 10/49 | €136,868 | €136,487 | -€381 | -0.3% |
| Equity | 10/15 | €119,073 | €119,575 | +€502 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €32,362 | +€30,502 | +1,640% |
| Distributable reserves | 133 | €1,860 | €32,362 | +€30,502 | +1,640% |
| Profit (loss) carried forward | 14 | €98,613 | €68,613 | -€30,000 | -30.4% |
| Amounts payable | 17/49 | €17,795 | €16,912 | -€883 | -5.0% |
| Amounts payable within one year | 42/48 | €17,795 | €16,912 | -€883 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €124 | €814 | +€690 | +556% |
| Suppliers | 440/4 | €124 | €814 | +€690 | +556% |
| Taxes, remuneration and social security | 45 | €10,597 | €13,098 | +€2,501 | +23.6% |
| Taxes | 450/3 | €10,597 | €13,098 | +€2,501 | +23.6% |
| Other amounts payable | 47/48 | €4,074 | - | -€4,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,922 | €17,419 | +€15,497 | +806% |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | €73,800 | €63,333 | -€10,466 | -14.2% |
| Operating profit (loss) | 9901 | €71,878 | €45,676 | -€26,202 | -36.5% |
| Financial income | 75/76B | €349 | - | -€349 | |
| Recurring financial income | 75 | €349 | - | -€349 | |
| Financial charges | 65/66B | €1,221 | €595 | -€626 | -51.3% |
| Recurring financial charges | 65 | €1,221 | €595 | -€626 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €71,006 | €45,081 | -€25,925 | -36.5% |
| Income taxes | 67/77 | €18,065 | €14,579 | -€3,486 | -19.3% |
| Profit (loss) for the period | 9904 | €52,941 | €30,502 | -€22,439 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,941 | €30,502 | -€22,439 | -42.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.