FINACKET: what changed
Two fiscal 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.
FINACKET
Largest movements
- Tangible fixed assets -€29,812
down €29,812 (-4.6%), from €651,399 to €621,587
- Intangible fixed assets -€11,200
down €11,200 (-19.6%), from €57,071 to €45,871
- Profit (loss) carried forward -€48,327
down €48,327 (-54.3%), from €88,967 to €40,640
- Debts after one year -€34,205
down €34,205 (-8.0%), from €428,022 to €393,818
- Other debts +€21,448
up €21,448 (+15.9%), from €134,830 to €156,278
- Tax, wage and social debts +€15,463
up €15,463 (+85.0%), from €18,198 to €33,661
of which Remuneration and social security: +€10,420
- Current portion of long-term debt -€8,842
down €8,842 (-20.2%), from €43,782 to €34,940
- Staff costs +€64,563
up €64,563 (+62.2%), from €103,854 to €168,417
- Gross operating margin +€14,976
up €14,976 (+8.6%), from €174,918 to €189,894
- Financial charges +€7,862
up €7,862 (+44.4%), from €17,699 to €25,561
- Other operating charges -€6,049
down €6,049 (-69.9%), from €8,659 to €2,610
- Taxes -€4,157
down €4,157 (-86.9%), from €4,781 to €624
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 | €765,170 | €719,800 | -€45,370 | -5.9% |
| Fixed assets | 21/28 | €708,630 | €667,618 | -€41,012 | -5.8% |
| Intangible fixed assets | 21 | €57,071 | €45,871 | -€11,200 | -19.6% |
| Tangible fixed assets | 22/27 | €651,399 | €621,587 | -€29,812 | -4.6% |
| Land and buildings | 22 | €611,637 | €597,526 | -€14,111 | -2.3% |
| Plant, machinery and equipment | 23 | €1,740 | €1,323 | -€416 | -23.9% |
| Furniture and vehicles | 24 | €35,944 | €21,038 | -€14,906 | -41.5% |
| Other tangible fixed assets | 26 | €2,079 | €1,700 | -€379 | -18.2% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €56,540 | €52,182 | -€4,358 | -7.7% |
| Amounts receivable within one year | 40/41 | €48,497 | €44,431 | -€4,066 | -8.4% |
| Trade receivables | 40 | €31,419 | €32,285 | +€866 | +2.8% |
| Other amounts receivable | 41 | €17,079 | €12,146 | -€4,932 | -28.9% |
| Cash at bank and in hand | 54/58 | €4,943 | €3,401 | -€1,542 | -31.2% |
| Deferred charges and accrued income | 490/1 | €3,099 | €4,350 | +€1,251 | +40.3% |
| Total equity and liabilities | 10/49 | €765,170 | €719,800 | -€45,370 | -5.9% |
| Equity | 10/15 | €91,967 | €43,640 | -€48,327 | -52.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,967 | €40,640 | -€48,327 | -54.3% |
| Amounts payable | 17/49 | €673,203 | €676,160 | +€2,957 | +0.4% |
| Amounts payable after more than one year | 17 | €428,022 | €393,818 | -€34,205 | -8.0% |
| Financial debts | 170/4 | €428,022 | €393,818 | -€34,205 | -8.0% |
| Amounts payable within one year | 42/48 | €245,070 | €282,231 | +€37,162 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €43,782 | €34,940 | -€8,842 | -20.2% |
| Financial debts | 43 | €40,000 | €48,449 | +€8,449 | +21.1% |
| Credit institutions | 430/8 | €40,000 | €40,127 | +€127 | +0.3% |
| Other loans | 439 | - | €8,322 | +€8,322 | |
| Trade debts | 44 | €8,260 | €8,904 | +€643 | +7.8% |
| Suppliers | 440/4 | €8,260 | €8,904 | +€643 | +7.8% |
| Taxes, remuneration and social security | 45 | €18,198 | €33,661 | +€15,463 | +85.0% |
| Taxes | 450/3 | €3,600 | €8,643 | +€5,043 | +140.1% |
| Remuneration and social security | 454/9 | €14,598 | €25,018 | +€10,420 | +71.4% |
| Other amounts payable | 47/48 | €134,830 | €156,278 | +€21,448 | +15.9% |
| Accrued charges and deferred income | 492/3 | €111 | €111 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €103,854 | €168,417 | +€64,563 | +62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,255 | €41,012 | +€1,757 | +4.5% |
| Other operating charges | 640/8 | €8,659 | €2,610 | -€6,049 | -69.9% |
| Gross operating margin | 9900 | €174,918 | €189,894 | +€14,976 | +8.6% |
| Operating profit (loss) | 9901 | €23,150 | -€22,145 | -€45,295 | |
| Financial income | 75/76B | €180 | €4 | -€176 | -97.9% |
| Recurring financial income | 75 | €180 | €4 | -€176 | -97.9% |
| Financial charges | 65/66B | €17,699 | €25,561 | +€7,862 | +44.4% |
| Recurring financial charges | 65 | €17,699 | €25,561 | +€7,862 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €5,631 | -€47,702 | -€53,333 | |
| Income taxes | 67/77 | €4,781 | €624 | -€4,157 | -86.9% |
| Profit (loss) for the period | 9904 | €849 | -€48,327 | -€49,176 | |
| Profit (loss) for the period to be appropriated | 9905 | €849 | -€48,327 | -€49,176 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.