FINality Consulting: 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.
FINality Consulting
Largest movements
- Receivables after one year +€18,000
up €18,000 (+150.0%), from €12,000 to €30,000
- Receivables within one year -€12,944
down €12,944 (-30.6%), from €42,323 to €29,379
of which Trade receivables: -€13,552
- Cash -€9,964
down €9,964 (-77.2%), from €12,899 to €2,935
mainly Contributions, distributions and other (-€32,500) and Receivables after one year (-€18,000)
- Profit (loss) carried forward -€9,728
down €9,728 (-18.3%), from €53,150 to €43,421
- Tax, wage and social debts +€2,904
up €2,904 (+22.4%), from €12,949 to €15,853
- Other debts +€1,000
up €1,000 (+66.7%), from €1,500 to €2,500
- Taxes +€5,286
up €5,286 (+350.5%), from €1,508 to €6,794
- Depreciation -€1,375
down €1,375 (-77.4%), from €1,776 to €401
- Financial income +€1,270
up €1,270 (+94.2%), from €1,349 to €2,618
- Gross operating margin -€590
down €590 (-1.9%), from €30,543 to €29,953
- Other operating charges +€337
up €337 (+62.5%), from €539 to €875
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 | €68,387 | €63,078 | -€5,309 | -7.8% |
| Fixed assets | 21/28 | €1,164 | €763 | -€401 | -34.5% |
| Tangible fixed assets | 22/27 | €1,164 | €763 | -€401 | -34.5% |
| Plant, machinery and equipment | 23 | €1,000 | €763 | -€237 | -23.7% |
| Furniture and vehicles | 24 | €164 | - | -€164 | |
| Current assets | 29/58 | €67,223 | €62,315 | -€4,908 | -7.3% |
| Amounts receivable after more than one year | 29 | €12,000 | €30,000 | +€18,000 | +150.0% |
| Other amounts receivable | 291 | €12,000 | €30,000 | +€18,000 | +150.0% |
| Amounts receivable within one year | 40/41 | €42,323 | €29,379 | -€12,944 | -30.6% |
| Trade receivables | 40 | €13,552 | - | -€13,552 | |
| Other amounts receivable | 41 | €28,771 | €29,379 | +€608 | +2.1% |
| Cash at bank and in hand | 54/58 | €12,899 | €2,935 | -€9,964 | -77.2% |
| Total equity and liabilities | 10/49 | €68,387 | €63,078 | -€5,309 | -7.8% |
| Equity | 10/15 | €53,650 | €43,921 | -€9,728 | -18.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,150 | €43,421 | -€9,728 | -18.3% |
| Amounts payable | 17/49 | €14,737 | €19,156 | +€4,419 | +30.0% |
| Amounts payable within one year | 42/48 | €14,737 | €19,156 | +€4,419 | +30.0% |
| Trade debts | 44 | €288 | €804 | +€516 | +178.9% |
| Suppliers | 440/4 | €288 | €804 | +€516 | +178.9% |
| Taxes, remuneration and social security | 45 | €12,949 | €15,853 | +€2,904 | +22.4% |
| Taxes | 450/3 | €12,949 | €15,853 | +€2,904 | +22.4% |
| Other amounts payable | 47/48 | €1,500 | €2,500 | +€1,000 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,776 | €401 | -€1,375 | -77.4% |
| Other operating charges | 640/8 | €539 | €875 | +€337 | +62.5% |
| Gross operating margin | 9900 | €30,543 | €29,953 | -€590 | -1.9% |
| Operating profit (loss) | 9901 | €28,227 | €28,676 | +€449 | +1.6% |
| Financial income | 75/76B | €1,349 | €2,618 | +€1,270 | +94.2% |
| Recurring financial income | 75 | €1,349 | €2,618 | +€1,270 | +94.2% |
| Financial charges | 65/66B | €1,574 | €1,730 | +€156 | +9.9% |
| Recurring financial charges | 65 | €1,574 | €1,730 | +€156 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €28,002 | €29,565 | +€1,563 | +5.6% |
| Income taxes | 67/77 | €1,508 | €6,794 | +€5,286 | +350.5% |
| Profit (loss) for the period | 9904 | €26,494 | €22,772 | -€3,723 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,494 | €22,772 | -€3,723 | -14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.