FINACTION A&A: 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.
FINACTION A&A
Largest movements
- Cash +€44,075
up €44,075 (+741%), from €5,952 to €50,027
mainly Net result for the year (+€70,307) and Tax, wage and social debts (+€32,411)
- Tangible fixed assets +€27,489
up €27,489 (+14.7%), from €186,484 to €213,973
of which Furniture and vehicles: +€34,172
- Receivables within one year +€24,706
up €24,706 (+704%), from €3,510 to €28,216
- Profit (loss) carried forward +€70,308
up €70,308, from -€2,133 to €68,175
- Tax, wage and social debts +€32,411
up €32,411 (+22,987%), from €141 to €32,552
- Accrued charges and deferred income -€5,022
down €5,022 (-100%), from €5,022 to €0
- Trade debts +€4,469
up €4,469 (+2,128%), from €210 to €4,679
- Debts after one year -€3,288
down €3,288 (-3.7%), from €89,926 to €86,638
- Gross operating margin +€78,406
up €78,406 (+327%), from €23,951 to €102,357
- Taxes +€18,191
up €18,191 (+12,902%), from €141 to €18,332
- Depreciation +€1,861
up €1,861 (+31.2%), from €5,963 to €7,824
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 | €195,946 | €293,614 | +€97,668 | +49.8% |
| Fixed assets | 21/28 | €186,484 | €215,372 | +€28,888 | +15.5% |
| Intangible fixed assets | 21 | - | €1,399 | +€1,399 | |
| Tangible fixed assets | 22/27 | €186,484 | €213,973 | +€27,489 | +14.7% |
| Land and buildings | 22 | €185,934 | €179,251 | -€6,683 | -3.6% |
| Furniture and vehicles | 24 | €550 | €34,722 | +€34,172 | +6,213% |
| Current assets | 29/58 | €9,462 | €78,243 | +€68,781 | +727% |
| Amounts receivable within one year | 40/41 | €3,510 | €28,216 | +€24,706 | +704% |
| Trade receivables | 40 | €3,510 | €28,216 | +€24,706 | +704% |
| Cash at bank and in hand | 54/58 | €5,952 | €50,027 | +€44,075 | +741% |
| Total equity and liabilities | 10/49 | €195,946 | €293,614 | +€97,668 | +49.8% |
| Equity | 10/15 | €94,867 | €165,175 | +€70,308 | +74.1% |
| Contributions | 10/11 | €97,000 | €97,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,133 | €68,175 | +€70,308 | |
| Amounts payable | 17/49 | €101,079 | €128,439 | +€27,360 | +27.1% |
| Amounts payable after more than one year | 17 | €89,926 | €86,638 | -€3,288 | -3.7% |
| Financial debts | 170/4 | €89,926 | €86,638 | -€3,288 | -3.7% |
| Amounts payable within one year | 42/48 | €6,131 | €41,801 | +€35,670 | +582% |
| Current portion of amounts payable after more than one year | 42 | €5,521 | €3,287 | -€2,234 | -40.5% |
| Trade debts | 44 | €210 | €4,679 | +€4,469 | +2,128% |
| Suppliers | 440/4 | €210 | €4,679 | +€4,469 | +2,128% |
| Taxes, remuneration and social security | 45 | €141 | €32,552 | +€32,411 | +22,987% |
| Taxes | 450/3 | €141 | €32,552 | +€32,411 | +22,987% |
| Other amounts payable | 47/48 | €259 | €1,282 | +€1,023 | +395% |
| Accrued charges and deferred income | 492/3 | €5,022 | €0 | -€5,022 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,963 | €7,824 | +€1,861 | +31.2% |
| Other operating charges | 640/8 | €762 | €1,186 | +€424 | +55.6% |
| Non-recurring operating charges | 66A | - | €550 | +€550 | |
| Gross operating margin | 9900 | €23,951 | €102,357 | +€78,406 | +327% |
| Operating profit (loss) | 9901 | €17,226 | €92,797 | +€75,571 | +439% |
| Financial income | 75/76B | - | €431 | +€431 | |
| Recurring financial income | 75 | - | €431 | +€431 | |
| Financial charges | 65/66B | €4,717 | €4,588 | -€129 | -2.7% |
| Recurring financial charges | 65 | €4,717 | €4,588 | -€129 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €12,509 | €88,640 | +€76,131 | +609% |
| Income taxes | 67/77 | €141 | €18,332 | +€18,191 | +12,902% |
| Profit (loss) for the period | 9904 | €12,368 | €70,307 | +€57,939 | +468% |
| Profit (loss) for the period to be appropriated | 9905 | €12,368 | €70,307 | +€57,939 | +468% |
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.