FINANSURA: 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.
FINANSURA
Largest movements
- Tangible fixed assets +€76,547
up €76,547 (+53.9%), from €142,061 to €218,608
of which Furniture and vehicles: +€59,380
- Cash +€74,933
up €74,933 (+336%), from €22,275 to €97,208
mainly Debts after one year (+€49,529) and Trade debts (+€37,280)
- Receivables within one year -€15,103
down €15,103 (-48.3%), from €31,247 to €16,144
of which Trade receivables: -€15,104
- Debts after one year +€49,529
new in 2024: €49,529
- Trade debts +€37,280
up €37,280 (+1,754%), from €2,125 to €39,405
- Profit (loss) carried forward +€35,765
up €35,765 (+21.8%), from €163,689 to €199,454
- Tax, wage and social debts +€10,979
up €10,979 (+639%), from €1,719 to €12,698
of which Taxes: +€11,005
- Gross operating margin +€78,766
up €78,766, from -€1,451 to €77,315
- Taxes +€11,446
up €11,446 (+3,179%), from €360 to €11,806
- Depreciation +€2,198
up €2,198 (+10.2%), from €21,546 to €23,744
- Financial charges +€1,783
up €1,783 (+509%), from €350 to €2,133
- Other operating charges +€881
up €881 (+28.0%), from €3,143 to €4,024
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.
Derived cash bridge
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 | €205,420 | €341,006 | +€135,586 | +66.0% |
| Fixed assets | 21/28 | €142,061 | €218,608 | +€76,547 | +53.9% |
| Tangible fixed assets | 22/27 | €142,061 | €218,608 | +€76,547 | +53.9% |
| Land and buildings | 22 | €129,840 | €124,503 | -€5,337 | -4.1% |
| Furniture and vehicles | 24 | €12,221 | €71,601 | +€59,380 | +486% |
| Other tangible fixed assets | 26 | - | €22,504 | +€22,504 | |
| Current assets | 29/58 | €63,359 | €122,398 | +€59,039 | +93.2% |
| Amounts receivable within one year | 40/41 | €31,247 | €16,144 | -€15,103 | -48.3% |
| Trade receivables | 40 | €28,132 | €13,028 | -€15,104 | -53.7% |
| Other amounts receivable | 41 | €3,115 | €3,116 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €22,275 | €97,208 | +€74,933 | +336% |
| Deferred charges and accrued income | 490/1 | €9,837 | €9,046 | -€791 | -8.0% |
| Total equity and liabilities | 10/49 | €205,420 | €341,006 | +€135,586 | +66.0% |
| Equity | 10/15 | €191,189 | €226,954 | +€35,765 | +18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,900 | €8,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,040 | €7,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,689 | €199,454 | +€35,765 | +21.8% |
| Amounts payable | 17/49 | €14,231 | €114,052 | +€99,821 | +701% |
| Amounts payable after more than one year | 17 | - | €49,529 | +€49,529 | |
| Financial debts | 170/4 | - | €49,529 | +€49,529 | |
| Amounts payable within one year | 42/48 | €14,231 | €64,523 | +€50,292 | +353% |
| Current portion of amounts payable after more than one year | 42 | €10,387 | €12,420 | +€2,033 | +19.6% |
| Trade debts | 44 | €2,125 | €39,405 | +€37,280 | +1,754% |
| Suppliers | 440/4 | €2,125 | €39,405 | +€37,280 | +1,754% |
| Taxes, remuneration and social security | 45 | €1,719 | €12,698 | +€10,979 | +639% |
| Taxes | 450/3 | €792 | €11,797 | +€11,005 | +1,390% |
| Remuneration and social security | 454/9 | €927 | €901 | -€26 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,546 | €23,744 | +€2,198 | +10.2% |
| Other operating charges | 640/8 | €3,143 | €4,024 | +€881 | +28.0% |
| Gross operating margin | 9900 | -€1,451 | €77,315 | +€78,766 | |
| Operating profit (loss) | 9901 | -€26,140 | €49,547 | +€75,687 | |
| Financial income | 75/76B | €70 | €157 | +€87 | +124% |
| Recurring financial income | 75 | €70 | €157 | +€87 | +124% |
| Financial charges | 65/66B | €350 | €2,133 | +€1,783 | +509% |
| Recurring financial charges | 65 | €350 | €2,133 | +€1,783 | +509% |
| Profit (loss) for the period before taxes | 9903 | -€26,420 | €47,571 | +€73,991 | |
| Income taxes | 67/77 | €360 | €11,806 | +€11,446 | +3,179% |
| Profit (loss) for the period | 9904 | -€26,780 | €35,765 | +€62,545 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,780 | €35,765 | +€62,545 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.