FINAKSIN: 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.
FINAKSIN
Largest movements
- Cash +€46,373
up €46,373 (+547499.6%), from €8 to €46,382
mainly Net result for the year (+€42,967) and Depreciation (+€7,532)
- Tangible fixed assets -€5,933
down €5,933 (-28.1%), from €21,095 to €15,162
of which Furniture and vehicles: -€5,627
- Reserves +€41,301
up €41,301 (+347.6%), from €11,881 to €53,182
- Tax, wage and social debts +€4,679
up €4,679 (+41.0%), from €11,406 to €16,086
of which Taxes: +€10,614
- Other debts -€4,266
down €4,266 (-74.8%), from €5,706 to €1,441
- Trade debts -€835
no longer reported in 2025 (was €835)
- Gross operating margin +€48,031
up €48,031 (+302.3%), from €15,887 to €63,918
- Turnover -€28,500
no longer reported in 2025 (was €28,500)
- Purchases and services -€14,221
no longer reported in 2025 (was €14,221)
- Taxes +€9,516
up €9,516 (+303.7%), from €3,133 to €12,649
- Depreciation +€6,797
up €6,797 (+925.1%), from €735 to €7,532
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 | €31,329 | €72,209 | +€40,880 | +130.5% |
| Fixed assets | 21/28 | €21,095 | €15,162 | -€5,933 | -28.1% |
| Tangible fixed assets | 22/27 | €21,095 | €15,162 | -€5,933 | -28.1% |
| Plant, machinery and equipment | 23 | €840 | €535 | -€306 | -36.4% |
| Furniture and vehicles | 24 | €20,254 | €14,627 | -€5,627 | -27.8% |
| Current assets | 29/58 | €10,235 | €57,047 | +€46,813 | +457.4% |
| Amounts receivable within one year | 40/41 | €9,500 | €9,807 | +€307 | +3.2% |
| Trade receivables | 40 | €9,500 | €9,807 | +€307 | +3.2% |
| Cash at bank and in hand | 54/58 | €8 | €46,382 | +€46,373 | +547499.6% |
| Deferred charges and accrued income | 490/1 | €726 | €858 | +€132 | +18.2% |
| Total equity and liabilities | 10/49 | €31,329 | €72,209 | +€40,880 | +130.5% |
| Equity | 10/15 | €13,381 | €54,682 | +€41,301 | +308.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €11,881 | €53,182 | +€41,301 | +347.6% |
| Distributable reserves | 133 | €11,881 | €53,182 | +€41,301 | +347.6% |
| Amounts payable | 17/49 | €17,948 | €17,527 | -€422 | -2.3% |
| Amounts payable within one year | 42/48 | €17,948 | €17,527 | -€422 | -2.3% |
| Trade debts | 44 | €835 | - | -€835 | |
| Suppliers | 440/4 | €835 | - | -€835 | |
| Taxes, remuneration and social security | 45 | €11,406 | €16,086 | +€4,679 | +41.0% |
| Taxes | 450/3 | €5,472 | €16,086 | +€10,614 | +194.0% |
| Remuneration and social security | 454/9 | €5,935 | €0 | -€5,935 | -100.0% |
| Other amounts payable | 47/48 | €5,706 | €1,441 | -€4,266 | -74.8% |
| Turnover | 70 | €28,500 | - | -€28,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,221 | - | -€14,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €735 | €7,532 | +€6,797 | +925.1% |
| Other operating charges | 640/8 | €86 | €632 | +€546 | +635.7% |
| Gross operating margin | 9900 | €15,887 | €63,918 | +€48,031 | +302.3% |
| Operating profit (loss) | 9901 | €15,066 | €55,754 | +€40,688 | +270.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €52 | €138 | +€86 | +166.3% |
| Recurring financial charges | 65 | €52 | €138 | +€86 | +166.3% |
| Profit (loss) for the period before taxes | 9903 | €15,014 | €55,617 | +€40,602 | +270.4% |
| Income taxes | 67/77 | €3,133 | €12,649 | +€9,516 | +303.7% |
| Profit (loss) for the period | 9904 | €11,881 | €42,967 | +€31,086 | +261.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,881 | €42,967 | +€31,086 | +261.6% |
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 4 October 2026 via checked.be.