FINALIA: 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.
FINALIA
Largest movements
- Cash +€56,512
up €56,512 (+71.9%), from €78,625 to €135,137
mainly Net result for the year (+€102,056) and Tax, wage and social debts (+€14,007)
- Receivables within one year +€35,539
up €35,539 (+153.1%), from €23,214 to €58,753
- Receivables after one year +€27,050
up €27,050 (+601.1%), from €4,500 to €31,550
- Profit (loss) carried forward +€102,056
up €102,056 (+134.6%), from €75,848 to €177,903
- Tax, wage and social debts +€14,007
up €14,007 (+46.0%), from €30,423 to €44,430
- Trade debts +€2,561
up €2,561 (+615.3%), from €416 to €2,977
- Gross operating margin +€37,495
up €37,495 (+38.9%), from €96,286 to €133,781
- Taxes +€10,804
up €10,804 (+53.5%), from €20,200 to €31,004
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 | €108,742 | €228,584 | +€119,841 | +110.2% |
| Fixed assets | 21/28 | €2,404 | €3,144 | +€740 | +30.8% |
| Tangible fixed assets | 22/27 | €2,404 | €3,144 | +€740 | +30.8% |
| Furniture and vehicles | 24 | €2,404 | €3,144 | +€740 | +30.8% |
| Current assets | 29/58 | €106,339 | €225,440 | +€119,101 | +112.0% |
| Amounts receivable after more than one year | 29 | €4,500 | €31,550 | +€27,050 | +601.1% |
| Other amounts receivable | 291 | €4,500 | €31,550 | +€27,050 | +601.1% |
| Amounts receivable within one year | 40/41 | €23,214 | €58,753 | +€35,539 | +153.1% |
| Trade receivables | 40 | €23,214 | €58,753 | +€35,539 | +153.1% |
| Cash at bank and in hand | 54/58 | €78,625 | €135,137 | +€56,512 | +71.9% |
| Total equity and liabilities | 10/49 | €108,742 | €228,584 | +€119,841 | +110.2% |
| Equity | 10/15 | €77,848 | €179,903 | +€102,056 | +131.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,848 | €177,903 | +€102,056 | +134.6% |
| Amounts payable | 17/49 | €30,895 | €48,681 | +€17,786 | +57.6% |
| Amounts payable within one year | 42/48 | €30,895 | €48,681 | +€17,786 | +57.6% |
| Trade debts | 44 | €416 | €2,977 | +€2,561 | +615.3% |
| Suppliers | 440/4 | €416 | €2,977 | +€2,561 | +615.3% |
| Taxes, remuneration and social security | 45 | €30,423 | €44,430 | +€14,007 | +46.0% |
| Taxes | 450/3 | €30,423 | €44,430 | +€14,007 | +46.0% |
| Other amounts payable | 47/48 | €55 | €1,273 | +€1,218 | +2204.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169 | €1,073 | +€904 | +534.2% |
| Other operating charges | 640/8 | €63 | €63 | = | 0.0% |
| Gross operating margin | 9900 | €96,286 | €133,781 | +€37,495 | +38.9% |
| Operating profit (loss) | 9901 | €96,054 | €132,645 | +€36,591 | +38.1% |
| Financial income | 75/76B | €45 | €590 | +€545 | +1211.7% |
| Recurring financial income | 75 | €45 | €590 | +€545 | +1211.7% |
| Financial charges | 65/66B | €52 | €176 | +€124 | +240.9% |
| Recurring financial charges | 65 | €52 | €176 | +€124 | +240.9% |
| Profit (loss) for the period before taxes | 9903 | €96,048 | €133,060 | +€37,012 | +38.5% |
| Income taxes | 67/77 | €20,200 | €31,004 | +€10,804 | +53.5% |
| Profit (loss) for the period | 9904 | €75,848 | €102,056 | +€26,208 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,848 | €102,056 | +€26,208 | +34.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.