FINANCIS: 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.
FINANCIS
Largest movements
- Receivables within one year -€3,709
down €3,709 (-9.2%), from €40,282 to €36,573
of which Trade receivables: -€5,098
- Deferred charges and accrued income -€1,887
no longer reported in 2025 (was €1,887)
- Cash +€1,687
new in 2025: €1,687
mainly Trade debts (+€6,187) and Short-term financial debts (+€5,446)
- Profit (loss) carried forward -€15,923
down €15,923, from €716 to -€15,207
- Trade debts +€6,187
up €6,187 (+1215.5%), from €509 to €6,696
- Short-term financial debts +€5,446
new in 2025: €5,446
- Other debts +€2,500
up €2,500 (+2460.4%), from €102 to €2,602
- Tax, wage and social debts -€2,120
down €2,120 (-33.7%), from €6,289 to €4,168
- Gross operating margin -€17,984
down €17,984, from €3,369 to -€14,615
- Financial charges +€1,167
up €1,167 (+777.1%), from €150 to €1,317
- Taxes -€981
down €981, from €948 to -€33
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 | €42,169 | €38,260 | -€3,909 | -9.3% |
| Current assets | 29/58 | €42,169 | €38,260 | -€3,909 | -9.3% |
| Amounts receivable within one year | 40/41 | €40,282 | €36,573 | -€3,709 | -9.2% |
| Trade receivables | 40 | €36,932 | €31,835 | -€5,098 | -13.8% |
| Other amounts receivable | 41 | €3,350 | €4,739 | +€1,389 | +41.4% |
| Cash at bank and in hand | 54/58 | - | €1,687 | +€1,687 | |
| Deferred charges and accrued income | 490/1 | €1,887 | - | -€1,887 | |
| Total equity and liabilities | 10/49 | €42,169 | €38,260 | -€3,909 | -9.3% |
| Equity | 10/15 | €35,270 | €19,347 | -€15,923 | -45.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €19,554 | €19,554 | = | 0.0% |
| Distributable reserves | 133 | €19,554 | €19,554 | = | 0.0% |
| Profit (loss) carried forward | 14 | €716 | -€15,207 | -€15,923 | |
| Amounts payable | 17/49 | €6,899 | €18,913 | +€12,013 | +174.1% |
| Amounts payable within one year | 42/48 | €6,899 | €18,913 | +€12,013 | +174.1% |
| Financial debts | 43 | - | €5,446 | +€5,446 | |
| Credit institutions | 430/8 | - | €5,446 | +€5,446 | |
| Trade debts | 44 | €509 | €6,696 | +€6,187 | +1215.5% |
| Suppliers | 440/4 | €509 | €6,696 | +€6,187 | +1215.5% |
| Taxes, remuneration and social security | 45 | €6,289 | €4,168 | -€2,120 | -33.7% |
| Taxes | 450/3 | €6,289 | €4,168 | -€2,120 | -33.7% |
| Other amounts payable | 47/48 | €102 | €2,602 | +€2,500 | +2460.4% |
| Other operating charges | 640/8 | - | €23 | +€23 | |
| Gross operating margin | 9900 | €3,369 | -€14,615 | -€17,984 | |
| Operating profit (loss) | 9901 | €3,369 | -€14,638 | -€18,007 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €150 | €1,317 | +€1,167 | +777.1% |
| Recurring financial charges | 65 | €150 | €1,317 | +€1,167 | +777.1% |
| Profit (loss) for the period before taxes | 9903 | €3,219 | -€15,956 | -€19,175 | |
| Income taxes | 67/77 | €948 | -€33 | -€981 | |
| Profit (loss) for the period | 9904 | €2,271 | -€15,923 | -€18,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,271 | -€15,923 | -€18,193 |
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 12 October 2026 via checked.be.