Finansa: 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.
Finansa
Largest movements
- Receivables within one year +€84,226
up €84,226 (+398%), from €21,173 to €105,399
of which Other amounts receivable: +€66,726
- Cash +€30,939
up €30,939 (+30.4%), from €101,720 to €132,659
mainly Net result for the year (+€92,276) and Tax, wage and social debts (+€25,245)
- Current investments +€5,000
new in 2025: €5,000
- Reserves +€92,276
up €92,276 (+99.6%), from €92,651 to €184,927
- Tax, wage and social debts +€25,245
up €25,245 (+81.7%), from €30,883 to €56,127
of which Taxes: +€25,245
- Gross operating margin +€26,349
up €26,349 (+29.3%), from €89,824 to €116,173
- Taxes +€6,618
up €6,618 (+36.1%), from €18,355 to €24,973
- Financial income +€2,318
up €2,318, from €0 to €2,318
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 | €126,612 | €245,513 | +€118,902 | +93.9% |
| Fixed assets | 21/28 | €2,418 | €958 | -€1,460 | -60.4% |
| Tangible fixed assets | 22/27 | €2,418 | €958 | -€1,460 | -60.4% |
| Plant, machinery and equipment | 23 | €2,418 | €958 | -€1,460 | -60.4% |
| Current assets | 29/58 | €124,193 | €244,555 | +€120,362 | +96.9% |
| Amounts receivable within one year | 40/41 | €21,173 | €105,399 | +€84,226 | +398% |
| Trade receivables | 40 | €17,500 | €35,000 | +€17,500 | +100% |
| Other amounts receivable | 41 | €3,673 | €70,399 | +€66,726 | +1,816% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €101,720 | €132,659 | +€30,939 | +30.4% |
| Deferred charges and accrued income | 490/1 | €1,300 | €1,497 | +€197 | +15.1% |
| Total equity and liabilities | 10/49 | €126,612 | €245,513 | +€118,902 | +93.9% |
| Equity | 10/15 | €94,651 | €186,927 | +€92,276 | +97.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €92,651 | €184,927 | +€92,276 | +99.6% |
| Distributable reserves | 133 | €92,651 | €184,927 | +€92,276 | +99.6% |
| Amounts payable | 17/49 | €31,961 | €58,586 | +€26,626 | +83.3% |
| Amounts payable within one year | 42/48 | €31,961 | €58,586 | +€26,626 | +83.3% |
| Trade debts | 44 | €1,078 | €2,459 | +€1,381 | +128% |
| Suppliers | 440/4 | €1,078 | €2,459 | +€1,381 | +128% |
| Taxes, remuneration and social security | 45 | €30,883 | €56,127 | +€25,245 | +81.7% |
| Taxes | 450/3 | €30,883 | €56,127 | +€25,245 | +81.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €497 | -€118 | -19.1% |
| Other operating charges | 640/8 | €148 | €698 | +€550 | +372% |
| Gross operating margin | 9900 | €89,824 | €116,173 | +€26,349 | +29.3% |
| Operating profit (loss) | 9901 | €89,061 | €114,978 | +€25,917 | +29.1% |
| Financial income | 75/76B | €0 | €2,318 | +€2,318 | |
| Recurring financial income | 75 | €0 | €2,318 | +€2,318 | |
| Financial charges | 65/66B | €44 | €46 | +€3 | +6.7% |
| Recurring financial charges | 65 | €44 | €46 | +€3 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €89,018 | €117,249 | +€28,232 | +31.7% |
| Income taxes | 67/77 | €18,355 | €24,973 | +€6,618 | +36.1% |
| Profit (loss) for the period | 9904 | €70,663 | €92,276 | +€21,613 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,663 | €92,276 | +€21,613 | +30.6% |
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 13 October 2026 via checked.be.