FINALAN: what changed
FINALAN
Largest movements
- Financial fixed assets -€110,000
down €110,000 (-100%), from €110,000 to €0
- Cash +€106,419
up €106,419 (+1,198%), from €8,886 to €115,305
mainly Investment in fixed assets (net) (+€108,971) and Net result for the year (+€79,519)
- Receivables within one year +€75,166
up €75,166 (+108%), from €69,762 to €144,928
- Deferred charges and accrued income -€2,994
down €2,994 (-66.5%), from €4,500 to €1,506
- Reserves +€79,519
up €79,519 (+50.6%), from €157,025 to €236,544
of which Distributable reserves: +€79,519
- Tax, wage and social debts -€11,013
down €11,013 (-44.0%), from €25,043 to €14,029
of which Taxes: -€11,013
- Financial income +€93,982
up €93,982 (+3,877%), from €2,424 to €96,406
- Gross operating margin -€54,100
down €54,100, from €39,550 to -€14,550
- Taxes -€13,852
down €13,852 (-99.4%), from €13,941 to €89
- Other operating charges +€431
up €431 (+1,242%), from €35 to €466
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,266 | €266,415 | +€68,149 | +34.4% |
| Fixed assets | 21/28 | €115,118 | €4,676 | -€110,442 | -95.9% |
| Tangible fixed assets | 22/27 | €5,118 | €4,676 | -€442 | -8.6% |
| Land and buildings | 22 | €4,099 | €3,525 | -€574 | -14.0% |
| Furniture and vehicles | 24 | €1,019 | €1,151 | +€132 | +12.9% |
| Financial fixed assets | 28 | €110,000 | €0 | -€110,000 | -100% |
| Current assets | 29/58 | €83,148 | €261,739 | +€178,591 | +215% |
| Amounts receivable within one year | 40/41 | €69,762 | €144,928 | +€75,166 | +108% |
| Other amounts receivable | 41 | €69,762 | €144,928 | +€75,166 | +108% |
| Cash at bank and in hand | 54/58 | €8,886 | €115,305 | +€106,419 | +1,198% |
| Deferred charges and accrued income | 490/1 | €4,500 | €1,506 | -€2,994 | -66.5% |
| Total equity and liabilities | 10/49 | €198,266 | €266,415 | +€68,149 | +34.4% |
| Equity | 10/15 | €172,025 | €251,544 | +€79,519 | +46.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €157,025 | €236,544 | +€79,519 | +50.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €155,165 | €234,684 | +€79,519 | +51.2% |
| Amounts payable | 17/49 | €26,241 | €14,871 | -€11,370 | -43.3% |
| Amounts payable within one year | 42/48 | €26,241 | €14,871 | -€11,370 | -43.3% |
| Trade debts | 44 | €1,198 | €842 | -€356 | -29.7% |
| Suppliers | 440/4 | €1,198 | €842 | -€356 | -29.7% |
| Taxes, remuneration and social security | 45 | €25,043 | €14,029 | -€11,013 | -44.0% |
| Taxes | 450/3 | €25,043 | €14,029 | -€11,013 | -44.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €1,471 | +€272 | +22.6% |
| Other operating charges | 640/8 | €35 | €466 | +€431 | +1,242% |
| Gross operating margin | 9900 | €39,550 | -€14,550 | -€54,100 | |
| Operating profit (loss) | 9901 | €38,316 | -€16,488 | -€54,803 | |
| Financial income | 75/76B | €2,424 | €96,406 | +€93,982 | +3,877% |
| Recurring financial income | 75 | €2,424 | €96,406 | +€93,982 | +3,877% |
| Financial charges | 65/66B | €110 | €311 | +€202 | +184% |
| Recurring financial charges | 65 | €110 | €311 | +€202 | +184% |
| Profit (loss) for the period before taxes | 9903 | €40,630 | €79,607 | +€38,977 | +95.9% |
| Income taxes | 67/77 | €13,941 | €89 | -€13,852 | -99.4% |
| Profit (loss) for the period | 9904 | €26,690 | €79,519 | +€52,829 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €26,690 | €79,519 | +€52,829 | +198% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.