FINALLEUR: 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.
FINALLEUR
Largest movements
- Cash +€12,584
up €12,584 (+47.8%), from €26,319 to €38,904
mainly Depreciation (+€11,757) and Other debts (+€1,571)
- Tangible fixed assets -€11,757
down €11,757 (-5.2%), from €226,176 to €214,419
of which Land and buildings: -€11,757
- Profit (loss) carried forward +€3,386
up €3,386 (+25.7%), from €13,184 to €16,571
- Reserves -€3,302
down €3,302 (-2.4%), from €140,435 to €137,133
of which Tax-exempt reserves: -€3,302
- Gross operating margin +€514
up €514 (+2.9%), from €17,670 to €18,184
- Depreciation -€489
down €489 (-4.0%), from €12,246 to €11,757
- Financial charges +€260
up €260 (+21.0%), from €1,239 to €1,500
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 | €253,640 | €254,524 | +€884 | +0.3% |
| Fixed assets | 21/28 | €226,176 | €214,419 | -€11,757 | -5.2% |
| Tangible fixed assets | 22/27 | €226,176 | €214,419 | -€11,757 | -5.2% |
| Land and buildings | 22 | €226,176 | €214,419 | -€11,757 | -5.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €27,464 | €40,105 | +€12,641 | +46.0% |
| Cash at bank and in hand | 54/58 | €26,319 | €38,904 | +€12,584 | +47.8% |
| Deferred charges and accrued income | 490/1 | €1,145 | €1,202 | +€57 | +5.0% |
| Total equity and liabilities | 10/49 | €253,640 | €254,524 | +€884 | +0.3% |
| Equity | 10/15 | €215,619 | €215,703 | +€84 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €140,435 | €137,133 | -€3,302 | -2.4% |
| Non-distributable reserves | 130/1 | €18,060 | €18,060 | = | 0.0% |
| Legal reserve | 130 | €18,060 | €18,060 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,998 | €40,696 | -€3,302 | -7.5% |
| Distributable reserves | 133 | €78,377 | €78,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,184 | €16,571 | +€3,386 | +25.7% |
| Provisions and deferred taxes | 16 | €14,666 | €13,565 | -€1,101 | -7.5% |
| Deferred taxes | 168 | €14,666 | €13,565 | -€1,101 | -7.5% |
| Amounts payable | 17/49 | €23,355 | €25,256 | +€1,901 | +8.1% |
| Amounts payable within one year | 42/48 | €23,355 | €25,256 | +€1,901 | +8.1% |
| Trade debts | 44 | €4,659 | €4,795 | +€136 | +2.9% |
| Suppliers | 440/4 | €4,659 | €4,795 | +€136 | +2.9% |
| Taxes, remuneration and social security | 45 | €610 | €804 | +€194 | +31.8% |
| Taxes | 450/3 | €610 | €804 | +€194 | +31.8% |
| Other amounts payable | 47/48 | €18,086 | €19,657 | +€1,571 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,246 | €11,757 | -€489 | -4.0% |
| Other operating charges | 640/8 | €5,506 | €5,514 | +€7 | +0.1% |
| Gross operating margin | 9900 | €17,670 | €18,184 | +€514 | +2.9% |
| Operating profit (loss) | 9901 | -€82 | €914 | +€996 | |
| Financial income | 75/76B | €3 | €5 | +€2 | +96.5% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +96.5% |
| Financial charges | 65/66B | €1,239 | €1,500 | +€260 | +21.0% |
| Recurring financial charges | 65 | €1,239 | €1,500 | +€260 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,319 | -€581 | +€738 | +56.0% |
| Transfer from deferred taxes | 780 | €1,101 | €1,101 | = | 0.0% |
| Income taxes | 67/77 | €291 | €436 | +€145 | +50.0% |
| Profit (loss) for the period | 9904 | -€509 | €84 | +€593 | |
| Transfer from tax-exempt reserves | 789 | €3,302 | €3,302 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,793 | €3,386 | +€593 | +21.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.