FinAlly: 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.
FinAlly
Largest movements
- Receivables within one year -€29,000
down €29,000 (-93.4%), from €31,056 to €2,055
of which Trade receivables: -€29,275
- Cash +€25,272
up €25,272 (+69.8%), from €36,193 to €61,464
mainly Receivables within one year (+€29,000) and Net result for the year (+€22,264)
- Tangible fixed assets -€9,081
down €9,081 (-48.8%), from €18,625 to €9,544
of which Furniture and vehicles: -€8,631
- Other debts -€24,545
down €24,545 (-82.9%), from €29,617 to €5,072
- Profit (loss) carried forward +€22,264
up €22,264 (+62.3%), from €35,729 to €57,993
- Tax, wage and social debts -€12,041
down €12,041 (-67.9%), from €17,732 to €5,691
- Accrued charges and deferred income +€2,134
up €2,134 (+10101.0%), from €21 to €2,155
- Gross operating margin -€21,120
down €21,120 (-39.4%), from €53,633 to €32,513
- Depreciation -€4,891
down €4,891 (-70.9%), from €6,896 to €2,006
- Taxes -€4,106
down €4,106 (-41.9%), from €9,796 to €5,691
- Financial charges +€2,150
up €2,150 (+3790.8%), from €57 to €2,206
- Other operating charges -€808
down €808 (-70.0%), from €1,155 to €347
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,469 | €73,571 | -€12,898 | -14.9% |
| Fixed assets | 21/28 | €18,625 | €9,544 | -€9,081 | -48.8% |
| Tangible fixed assets | 22/27 | €18,625 | €9,544 | -€9,081 | -48.8% |
| Land and buildings | 22 | €4,178 | €3,728 | -€450 | -10.8% |
| Furniture and vehicles | 24 | €14,447 | €5,816 | -€8,631 | -59.7% |
| Current assets | 29/58 | €67,844 | €64,027 | -€3,817 | -5.6% |
| Amounts receivable within one year | 40/41 | €31,056 | €2,055 | -€29,000 | -93.4% |
| Trade receivables | 40 | €31,056 | €1,781 | -€29,275 | -94.3% |
| Other amounts receivable | 41 | - | €274 | +€274 | |
| Cash at bank and in hand | 54/58 | €36,193 | €61,464 | +€25,272 | +69.8% |
| Deferred charges and accrued income | 490/1 | €595 | €507 | -€88 | -14.8% |
| Total equity and liabilities | 10/49 | €86,469 | €73,571 | -€12,898 | -14.9% |
| Equity | 10/15 | €38,229 | €60,493 | +€22,264 | +58.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,729 | €57,993 | +€22,264 | +62.3% |
| Amounts payable | 17/49 | €48,240 | €13,078 | -€35,162 | -72.9% |
| Amounts payable within one year | 42/48 | €48,219 | €10,923 | -€37,296 | -77.3% |
| Trade debts | 44 | €870 | €160 | -€710 | -81.6% |
| Suppliers | 440/4 | €870 | €160 | -€710 | -81.6% |
| Taxes, remuneration and social security | 45 | €17,732 | €5,691 | -€12,041 | -67.9% |
| Taxes | 450/3 | €17,732 | €5,691 | -€12,041 | -67.9% |
| Other amounts payable | 47/48 | €29,617 | €5,072 | -€24,545 | -82.9% |
| Accrued charges and deferred income | 492/3 | €21 | €2,155 | +€2,134 | +10101.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,896 | €2,006 | -€4,891 | -70.9% |
| Other operating charges | 640/8 | €1,155 | €347 | -€808 | -70.0% |
| Gross operating margin | 9900 | €53,633 | €32,513 | -€21,120 | -39.4% |
| Operating profit (loss) | 9901 | €45,582 | €30,161 | -€15,421 | -33.8% |
| Financial charges | 65/66B | €57 | €2,206 | +€2,150 | +3790.8% |
| Recurring financial charges | 65 | €57 | €2,206 | +€2,150 | +3790.8% |
| Profit (loss) for the period before taxes | 9903 | €45,525 | €27,955 | -€17,571 | -38.6% |
| Income taxes | 67/77 | €9,796 | €5,691 | -€4,106 | -41.9% |
| Profit (loss) for the period | 9904 | €35,729 | €22,264 | -€13,465 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,729 | €22,264 | -€13,465 | -37.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.