Finami E.P.: 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.
Finami E.P.
Largest movements
- Receivables within one year -€125,346
down €125,346 (-29.3%), from €427,407 to €302,061
of which Other amounts receivable: -€131,144
- Cash +€20,401
up €20,401 (+1,146%), from €1,780 to €22,180
mainly Receivables within one year (+€125,346) and Depreciation (+€6,534)
- Financial fixed assets +€13,000
up €13,000 (+210%), from €6,201 to €19,201
- Short-term financial debts -€75,000
down €75,000 (-50.0%), from €150,000 to €75,000
- Other debts -€30,031
down €30,031 (-100%), from €30,031 to €0
- Financial income -€9,064
down €9,064 (-50.9%), from €17,803 to €8,739
of which Financial income: -€9,064
- Gross operating margin +€7,882
up €7,882, from -€4,331 to €3,552
- Financial charges -€3,347
down €3,347 (-41.4%), from €8,075 to €4,728
- Other operating charges -€1,823
down €1,823 (-57.0%), from €3,196 to €1,373
- Depreciation +€1,207
up €1,207 (+22.7%), from €5,327 to €6,534
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 | €477,770 | €379,690 | -€98,080 | -20.5% |
| Fixed assets | 21/28 | €28,170 | €37,636 | +€9,466 | +33.6% |
| Tangible fixed assets | 22/27 | €21,969 | €18,435 | -€3,534 | -16.1% |
| Furniture and vehicles | 24 | €20,732 | €15,437 | -€5,296 | -25.5% |
| Other tangible fixed assets | 26 | €1,236 | €2,998 | +€1,762 | +143% |
| Financial fixed assets | 28 | €6,201 | €19,201 | +€13,000 | +210% |
| Current assets | 29/58 | €449,600 | €342,054 | -€107,546 | -23.9% |
| Amounts receivable within one year | 40/41 | €427,407 | €302,061 | -€125,346 | -29.3% |
| Trade receivables | 40 | €33,851 | €39,649 | +€5,798 | +17.1% |
| Other amounts receivable | 41 | €393,556 | €262,412 | -€131,144 | -33.3% |
| Cash at bank and in hand | 54/58 | €1,780 | €22,180 | +€20,401 | +1,146% |
| Deferred charges and accrued income | 490/1 | €20,414 | €17,813 | -€2,601 | -12.7% |
| Total equity and liabilities | 10/49 | €477,770 | €379,690 | -€98,080 | -20.5% |
| Equity | 10/15 | €295,787 | €295,444 | -€344 | -0.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €379 | €379 | = | 0.0% |
| Distributable reserves | 133 | €379 | €379 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,409 | €195,065 | -€344 | -0.2% |
| Amounts payable | 17/49 | €181,982 | €84,246 | -€97,736 | -53.7% |
| Amounts payable within one year | 42/48 | €181,203 | €80,522 | -€100,680 | -55.6% |
| Financial debts | 43 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Credit institutions | 430/8 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Trade debts | 44 | €1,172 | €2,042 | +€870 | +74.3% |
| Suppliers | 440/4 | €1,172 | €2,042 | +€870 | +74.3% |
| Taxes, remuneration and social security | 45 | €0 | €3,481 | +€3,481 | |
| Taxes | 450/3 | €0 | €3,481 | +€3,481 | |
| Other amounts payable | 47/48 | €30,031 | €0 | -€30,031 | -100% |
| Accrued charges and deferred income | 492/3 | €779 | €3,724 | +€2,945 | +378% |
| Non-recurring operating income | 76A | - | €2,145 | +€2,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,327 | €6,534 | +€1,207 | +22.7% |
| Other operating charges | 640/8 | €3,196 | €1,373 | -€1,823 | -57.0% |
| Non-recurring operating charges | 66A | €5,000 | €0 | -€5,000 | -100% |
| Gross operating margin | 9900 | -€4,331 | €3,552 | +€7,882 | |
| Operating profit (loss) | 9901 | -€17,854 | -€4,355 | +€13,499 | +75.6% |
| Financial income | 75/76B | €17,803 | €8,739 | -€9,064 | -50.9% |
| Recurring financial income | 75 | €17,803 | €8,739 | -€9,064 | -50.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €8,075 | €4,728 | -€3,347 | -41.4% |
| Recurring financial charges | 65 | €8,075 | €4,728 | -€3,347 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,125 | -€344 | +€7,781 | +95.8% |
| Profit (loss) for the period | 9904 | -€8,125 | -€344 | +€7,781 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,125 | -€344 | +€7,781 | +95.8% |
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 14 October 2026 via checked.be.