FinaFlex: 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.
FinaFlex
Largest movements
- Cash +€20,682
up €20,682 (+153%), from €13,499 to €34,181
mainly Net result for the year (+€14,499) and Other debts (+€12,314)
- Tangible fixed assets -€8,959
down €8,959 (-25.6%), from €35,058 to €26,099
of which Furniture and vehicles: -€8,611
- Deferred charges and accrued income -€2,425
down €2,425 (-79.0%), from €3,069 to €644
- Receivables within one year +€944
up €944 (+9.0%), from €10,458 to €11,401
of which Other amounts receivable: +€1,258
- Other debts +€12,314
up €12,314 (+62.2%), from €19,809 to €32,123
- Debts after one year -€4,060
down €4,060 (-32.0%), from €12,689 to €8,630
- Trade debts +€1,502
up €1,502 (+231%), from €650 to €2,152
- Gross operating margin +€6,304
up €6,304 (+25.8%), from €24,442 to €30,746
- Taxes +€523
up €523 (+10.2%), from €5,118 to €5,642
- Other operating charges -€473
down €473 (-34.3%), from €1,378 to €905
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 | €62,083 | €72,325 | +€10,242 | +16.5% |
| Fixed assets | 21/28 | €35,058 | €26,099 | -€8,959 | -25.6% |
| Tangible fixed assets | 22/27 | €35,058 | €26,099 | -€8,959 | -25.6% |
| Plant, machinery and equipment | 23 | €739 | €391 | -€349 | -47.1% |
| Furniture and vehicles | 24 | €34,319 | €25,708 | -€8,611 | -25.1% |
| Current assets | 29/58 | €27,025 | €46,226 | +€19,201 | +71.0% |
| Amounts receivable within one year | 40/41 | €10,458 | €11,401 | +€944 | +9.0% |
| Trade receivables | 40 | €10,076 | €9,761 | -€315 | -3.1% |
| Other amounts receivable | 41 | €382 | €1,640 | +€1,258 | +330% |
| Cash at bank and in hand | 54/58 | €13,499 | €34,181 | +€20,682 | +153% |
| Deferred charges and accrued income | 490/1 | €3,069 | €644 | -€2,425 | -79.0% |
| Total equity and liabilities | 10/49 | €62,083 | €72,325 | +€10,242 | +16.5% |
| Equity | 10/15 | €22,002 | €21,703 | -€299 | -1.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,703 | €16,703 | = | 0.0% |
| Distributable reserves | 133 | €16,703 | €16,703 | = | 0.0% |
| Profit (loss) carried forward | 14 | €299 | - | -€299 | |
| Amounts payable | 17/49 | €40,082 | €50,622 | +€10,541 | +26.3% |
| Amounts payable after more than one year | 17 | €12,689 | €8,630 | -€4,060 | -32.0% |
| Financial debts | 170/4 | €12,689 | €8,630 | -€4,060 | -32.0% |
| Amounts payable within one year | 42/48 | €27,392 | €41,992 | +€14,600 | +53.3% |
| Current portion of amounts payable after more than one year | 42 | €3,899 | €4,060 | +€161 | +4.1% |
| Trade debts | 44 | €650 | €2,152 | +€1,502 | +231% |
| Suppliers | 440/4 | €650 | €2,152 | +€1,502 | +231% |
| Taxes, remuneration and social security | 45 | €3,035 | €3,658 | +€623 | +20.5% |
| Taxes | 450/3 | €3,035 | €3,658 | +€623 | +20.5% |
| Other amounts payable | 47/48 | €19,809 | €32,123 | +€12,314 | +62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,130 | €8,959 | -€171 | -1.9% |
| Other operating charges | 640/8 | €1,378 | €905 | -€473 | -34.3% |
| Gross operating margin | 9900 | €24,442 | €30,746 | +€6,304 | +25.8% |
| Operating profit (loss) | 9901 | €13,934 | €20,882 | +€6,948 | +49.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +13,100% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +13,100% |
| Financial charges | 65/66B | €898 | €743 | -€156 | -17.3% |
| Recurring financial charges | 65 | €898 | €743 | -€156 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €13,036 | €20,141 | +€7,105 | +54.5% |
| Income taxes | 67/77 | €5,118 | €5,642 | +€523 | +10.2% |
| Profit (loss) for the period | 9904 | €7,917 | €14,499 | +€6,582 | +83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,917 | €14,499 | +€6,582 | +83.1% |
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 16 October 2026 via checked.be.