FINALITICS: 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.
FINALITICS
Largest movements
- Cash +€181,424
up €181,424 (+59.6%), from €304,196 to €485,620
mainly Net result for the year (+€213,824) and Depreciation (+€13,225)
- Receivables within one year +€23,334
up €23,334 (+1,015%), from €2,298 to €25,631
of which Trade receivables: +€21,770
- Tangible fixed assets -€10,077
down €10,077 (-18.2%), from €55,257 to €45,180
of which Furniture and vehicles: -€12,393
- Reserves +€213,800
up €213,800 (+87.6%), from €244,000 to €457,800
- Tax, wage and social debts -€14,836
down €14,836 (-13.7%), from €108,550 to €93,714
- Gross operating margin -€49,935
down €49,935 (-13.4%), from €371,410 to €321,474
- Taxes -€14,836
down €14,836 (-13.7%), from €108,550 to €93,714
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 | €363,080 | €557,839 | +€194,759 | +53.6% |
| Fixed assets | 21/28 | €55,257 | €45,180 | -€10,077 | -18.2% |
| Tangible fixed assets | 22/27 | €55,257 | €45,180 | -€10,077 | -18.2% |
| Plant, machinery and equipment | 23 | €4,363 | €5,833 | +€1,470 | +33.7% |
| Furniture and vehicles | 24 | €50,894 | €38,501 | -€12,393 | -24.4% |
| Assets under construction and advance payments | 27 | - | €846 | +€846 | |
| Current assets | 29/58 | €307,823 | €512,659 | +€204,836 | +66.5% |
| Amounts receivable within one year | 40/41 | €2,298 | €25,631 | +€23,334 | +1,015% |
| Trade receivables | 40 | €1,061 | €22,831 | +€21,770 | +2,052% |
| Other amounts receivable | 41 | €1,237 | €2,800 | +€1,563 | +126% |
| Cash at bank and in hand | 54/58 | €304,196 | €485,620 | +€181,424 | +59.6% |
| Deferred charges and accrued income | 490/1 | €1,329 | €1,407 | +€78 | +5.9% |
| Total equity and liabilities | 10/49 | €363,080 | €557,839 | +€194,759 | +53.6% |
| Equity | 10/15 | €249,352 | €463,176 | +€213,824 | +85.8% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €244,000 | €457,800 | +€213,800 | +87.6% |
| Distributable reserves | 133 | €244,000 | €457,800 | +€213,800 | +87.6% |
| Profit (loss) carried forward | 14 | €3,552 | €3,576 | +€24 | +0.7% |
| Amounts payable | 17/49 | €113,728 | €94,663 | -€19,065 | -16.8% |
| Amounts payable within one year | 42/48 | €113,728 | €94,663 | -€19,065 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €3,764 | €522 | -€3,242 | -86.1% |
| Trade debts | 44 | €202 | €427 | +€225 | +111% |
| Suppliers | 440/4 | €202 | €427 | +€225 | +111% |
| Taxes, remuneration and social security | 45 | €108,550 | €93,714 | -€14,836 | -13.7% |
| Taxes | 450/3 | €108,550 | €93,714 | -€14,836 | -13.7% |
| Other amounts payable | 47/48 | €1,212 | - | -€1,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,336 | €13,225 | -€1,111 | -7.8% |
| Other operating charges | 640/8 | - | €621 | +€621 | |
| Non-recurring operating charges | 66A | €786 | - | -€786 | |
| Gross operating margin | 9900 | €371,410 | €321,474 | -€49,935 | -13.4% |
| Operating profit (loss) | 9901 | €356,287 | €307,628 | -€48,659 | -13.7% |
| Financial charges | 65/66B | €185 | €90 | -€95 | -51.3% |
| Recurring financial charges | 65 | €185 | €90 | -€95 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €356,102 | €307,538 | -€48,564 | -13.6% |
| Income taxes | 67/77 | €108,550 | €93,714 | -€14,836 | -13.7% |
| Profit (loss) for the period | 9904 | €247,552 | €213,824 | -€33,728 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €247,552 | €213,824 | -€33,728 | -13.6% |
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 1 November 2026 via checked.be.