FINANCIUM: 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.
FINANCIUM
Largest movements
- Receivables within one year +€124,771
up €124,771 (+58.9%), from €211,984 to €336,756
of which Other amounts receivable: +€123,373
- Cash -€4,988
down €4,988 (-89.3%), from €5,585 to €597
mainly Receivables within one year (-€124,771) and Trade debts (-€8,517)
- Debts after one year +€61,864
up €61,864 (+64.9%), from €95,291 to €157,155
- Profit (loss) carried forward +€37,096
up €37,096 (+62.9%), from €58,952 to €96,047
- Tax, wage and social debts +€20,914
up €20,914 (+104%), from €20,166 to €41,080
- Trade debts -€8,517
down €8,517 (-34.7%), from €24,517 to €16,000
- Current portion of long-term debt +€8,427
up €8,427 (+179%), from €4,709 to €13,136
- Gross operating margin +€21,769
up €21,769 (+72.0%), from €30,233 to €52,002
- Taxes +€10,591
up €10,591 (+104%), from €10,189 to €20,780
- Financial income +€3,782
up €3,782 (+41.1%), from €9,210 to €12,992
- Financial charges +€1,102
up €1,102 (+34.1%), from €3,237 to €4,339
- Other operating charges +€955
up €955 (+69.1%), from €1,382 to €2,337
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 | €217,890 | €337,673 | +€119,783 | +55.0% |
| Fixed assets | 21/28 | €321 | €321 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €321 | €321 | = | 0.0% |
| Current assets | 29/58 | €217,569 | €337,352 | +€119,783 | +55.1% |
| Amounts receivable within one year | 40/41 | €211,984 | €336,756 | +€124,771 | +58.9% |
| Trade receivables | 40 | €7,834 | €9,233 | +€1,399 | +17.9% |
| Other amounts receivable | 41 | €204,150 | €327,523 | +€123,373 | +60.4% |
| Cash at bank and in hand | 54/58 | €5,585 | €597 | -€4,988 | -89.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €217,890 | €337,673 | +€119,783 | +55.0% |
| Equity | 10/15 | €73,207 | €110,302 | +€37,096 | +50.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,952 | €96,047 | +€37,096 | +62.9% |
| Amounts payable | 17/49 | €144,683 | €227,371 | +€82,688 | +57.2% |
| Amounts payable after more than one year | 17 | €95,291 | €157,155 | +€61,864 | +64.9% |
| Financial debts | 170/4 | €95,291 | €157,155 | +€61,864 | +64.9% |
| Amounts payable within one year | 42/48 | €49,392 | €70,216 | +€20,824 | +42.2% |
| Current portion of amounts payable after more than one year | 42 | €4,709 | €13,136 | +€8,427 | +179% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €24,517 | €16,000 | -€8,517 | -34.7% |
| Suppliers | 440/4 | €24,517 | €16,000 | -€8,517 | -34.7% |
| Taxes, remuneration and social security | 45 | €20,166 | €41,080 | +€20,914 | +104% |
| Taxes | 450/3 | €20,166 | €41,080 | +€20,914 | +104% |
| Remuneration, social security and pensions | 62 | - | €441 | +€441 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,382 | €2,337 | +€955 | +69.1% |
| Non-recurring operating charges | 66A | €2,022 | €0 | -€2,022 | -100% |
| Gross operating margin | 9900 | €30,233 | €52,002 | +€21,769 | +72.0% |
| Operating profit (loss) | 9901 | €26,829 | €49,223 | +€22,394 | +83.5% |
| Financial income | 75/76B | €9,210 | €12,992 | +€3,782 | +41.1% |
| Recurring financial income | 75 | €9,210 | €12,992 | +€3,782 | +41.1% |
| Financial charges | 65/66B | €3,237 | €4,339 | +€1,102 | +34.1% |
| Recurring financial charges | 65 | €3,237 | €4,339 | +€1,102 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | €32,802 | €57,875 | +€25,073 | +76.4% |
| Income taxes | 67/77 | €10,189 | €20,780 | +€10,591 | +104% |
| Profit (loss) for the period | 9904 | €22,613 | €37,096 | +€14,483 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,613 | €37,096 | +€14,483 | +64.0% |
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 18 October 2026 via checked.be.