Finacku: 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.
Finacku
Largest movements
- Cash +€25,962
up €25,962 (+42.4%), from €61,254 to €87,216
mainly Net result for the year (+€44,958) and Other debts (+€22,240)
- Receivables within one year -€10,518
down €10,518 (-84.9%), from €12,389 to €1,870
of which Trade receivables: -€11,453
- Tangible fixed assets -€5,798
down €5,798 (-30.9%), from €18,771 to €12,973
- Other debts +€22,240
up €22,240 (+27.3%), from €81,588 to €103,827
- Tax, wage and social debts -€8,155
no longer reported in 2025 (was €8,155)
- Accrued charges and deferred income -€3,022
no longer reported in 2025 (was €3,022)
- Gross operating margin +€5,997
up €5,997 (+9.4%), from €63,562 to €69,559
- Depreciation -€3,139
down €3,139 (-35.1%), from €8,937 to €5,798
- Financial charges -€2,999
down €2,999 (-92.8%), from €3,231 to €231
- Taxes +€1,757
up €1,757 (+15.5%), from €11,343 to €13,100
- Other operating charges +€1,334
up €1,334 (+31.0%), from €4,299 to €5,633
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 | €95,075 | €105,279 | +€10,205 | +10.7% |
| Fixed assets | 21/28 | €18,771 | €12,973 | -€5,798 | -30.9% |
| Tangible fixed assets | 22/27 | €18,771 | €12,973 | -€5,798 | -30.9% |
| Furniture and vehicles | 24 | €18,771 | €12,973 | -€5,798 | -30.9% |
| Current assets | 29/58 | €76,304 | €92,307 | +€16,003 | +21.0% |
| Amounts receivable within one year | 40/41 | €12,389 | €1,870 | -€10,518 | -84.9% |
| Trade receivables | 40 | €12,389 | €936 | -€11,453 | -92.4% |
| Other amounts receivable | 41 | - | €935 | +€935 | |
| Cash at bank and in hand | 54/58 | €61,254 | €87,216 | +€25,962 | +42.4% |
| Deferred charges and accrued income | 490/1 | €2,662 | €3,221 | +€559 | +21.0% |
| Total equity and liabilities | 10/49 | €95,075 | €105,279 | +€10,205 | +10.7% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €94,075 | €104,279 | +€10,205 | +10.8% |
| Amounts payable within one year | 42/48 | €91,053 | €104,279 | +€13,227 | +14.5% |
| Trade debts | 44 | €1,311 | €452 | -€859 | -65.5% |
| Suppliers | 440/4 | €1,311 | €452 | -€859 | -65.5% |
| Taxes, remuneration and social security | 45 | €8,155 | - | -€8,155 | |
| Taxes | 450/3 | €8,155 | - | -€8,155 | |
| Other amounts payable | 47/48 | €81,588 | €103,827 | +€22,240 | +27.3% |
| Accrued charges and deferred income | 492/3 | €3,022 | - | -€3,022 | |
| Remuneration, social security and pensions | 62 | €5 | - | -€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,937 | €5,798 | -€3,139 | -35.1% |
| Other operating charges | 640/8 | €4,299 | €5,633 | +€1,334 | +31.0% |
| Gross operating margin | 9900 | €63,562 | €69,559 | +€5,997 | +9.4% |
| Operating profit (loss) | 9901 | €50,321 | €58,127 | +€7,807 | +15.5% |
| Financial income | 75/76B | €856 | €162 | -€694 | -81.1% |
| Recurring financial income | 75 | €856 | €162 | -€694 | -81.1% |
| Financial charges | 65/66B | €3,231 | €231 | -€2,999 | -92.8% |
| Recurring financial charges | 65 | €3,231 | €231 | -€2,999 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | €47,945 | €58,058 | +€10,112 | +21.1% |
| Income taxes | 67/77 | €11,343 | €13,100 | +€1,757 | +15.5% |
| Profit (loss) for the period | 9904 | €36,603 | €44,958 | +€8,355 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,603 | €44,958 | +€8,355 | +22.8% |
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 8 October 2026 via checked.be.