FINANZ CONSULTING: 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.
FINANZ CONSULTING
Largest movements
- Tangible fixed assets +€341,020
up €341,020 (+4,437%), from €7,685 to €348,705
of which Land and buildings: +€341,169
- Cash +€16,459
up €16,459 (+6.1%), from €271,590 to €288,050
mainly Debts after one year (+€182,689) and Net result for the year (+€156,944)
- Receivables within one year -€9,065
down €9,065 (-30.4%), from €29,859 to €20,794
of which Trade receivables: -€7,356
- Debts after one year +€182,689
new in 2025: €182,689
- Profit (loss) carried forward +€156,944
up €156,944 (+86.4%), from €181,562 to €338,505
- Reserves -€20,350
down €20,350 (-40.7%), from €49,960 to €29,610
of which Distributable reserves: -€48,100
- Current portion of long-term debt +€17,311
new in 2025: €17,311
- Gross operating margin +€28,259
up €28,259 (+14.1%), from €201,065 to €229,325
- Taxes +€26,817
up €26,817 (+78.6%), from €34,122 to €60,939
- Financial income -€5,010
down €5,010 (-69.4%), from €7,222 to €2,212
- Depreciation +€3,587
up €3,587 (+149%), from €2,408 to €5,995
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 | €310,966 | €658,423 | +€347,458 | +112% |
| Fixed assets | 21/28 | €8,474 | €348,994 | +€340,520 | +4,019% |
| Tangible fixed assets | 22/27 | €7,685 | €348,705 | +€341,020 | +4,437% |
| Land and buildings | 22 | - | €341,169 | +€341,169 | |
| Plant, machinery and equipment | 23 | €5,465 | €3,740 | -€1,725 | -31.6% |
| Furniture and vehicles | 24 | €2,220 | €3,796 | +€1,576 | +71.0% |
| Financial fixed assets | 28 | €789 | €289 | -€500 | -63.4% |
| Current assets | 29/58 | €302,492 | €309,430 | +€6,937 | +2.3% |
| Amounts receivable within one year | 40/41 | €29,859 | €20,794 | -€9,065 | -30.4% |
| Trade receivables | 40 | €28,150 | €20,794 | -€7,356 | -26.1% |
| Other amounts receivable | 41 | €1,709 | €0 | -€1,709 | -100% |
| Cash at bank and in hand | 54/58 | €271,590 | €288,050 | +€16,459 | +6.1% |
| Deferred charges and accrued income | 490/1 | €1,042 | €586 | -€456 | -43.8% |
| Total equity and liabilities | 10/49 | €310,966 | €658,423 | +€347,458 | +112% |
| Equity | 10/15 | €264,521 | €401,115 | +€136,594 | +51.6% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €49,960 | €29,610 | -€20,350 | -40.7% |
| Non-distributable reserves | 130/1 | €1,860 | €29,610 | +€27,750 | +1,492% |
| Reserves not available under the articles | 1311 | €1,860 | €29,610 | +€27,750 | +1,492% |
| Distributable reserves | 133 | €48,100 | - | -€48,100 | |
| Profit (loss) carried forward | 14 | €181,562 | €338,505 | +€156,944 | +86.4% |
| Amounts payable | 17/49 | €46,444 | €257,308 | +€210,864 | +454% |
| Amounts payable after more than one year | 17 | - | €182,689 | +€182,689 | |
| Financial debts | 170/4 | - | €182,689 | +€182,689 | |
| Amounts payable within one year | 42/48 | €46,444 | €74,619 | +€28,175 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | - | €17,311 | +€17,311 | |
| Trade debts | 44 | €6,232 | €9,868 | +€3,635 | +58.3% |
| Suppliers | 440/4 | €6,232 | €9,868 | +€3,635 | +58.3% |
| Taxes, remuneration and social security | 45 | €22,637 | €28,108 | +€5,471 | +24.2% |
| Taxes | 450/3 | €21,550 | €28,108 | +€6,558 | +30.4% |
| Remuneration and social security | 454/9 | €1,087 | €0 | -€1,087 | -100% |
| Other amounts payable | 47/48 | €17,575 | €19,333 | +€1,758 | +10.0% |
| Remuneration, social security and pensions | 62 | €5,653 | €3,837 | -€1,816 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,408 | €5,995 | +€3,587 | +149% |
| Other operating charges | 640/8 | €1,757 | €1,710 | -€47 | -2.7% |
| Gross operating margin | 9900 | €201,065 | €229,325 | +€28,259 | +14.1% |
| Operating profit (loss) | 9901 | €191,247 | €217,783 | +€26,536 | +13.9% |
| Financial income | 75/76B | €7,222 | €2,212 | -€5,010 | -69.4% |
| Recurring financial income | 75 | €7,222 | €2,212 | -€5,010 | -69.4% |
| Financial charges | 65/66B | €284 | €2,112 | +€1,829 | +645% |
| Recurring financial charges | 65 | €284 | €2,112 | +€1,829 | +645% |
| Profit (loss) for the period before taxes | 9903 | €198,186 | €217,883 | +€19,697 | +9.9% |
| Income taxes | 67/77 | €34,122 | €60,939 | +€26,817 | +78.6% |
| Profit (loss) for the period | 9904 | €164,064 | €156,944 | -€7,120 | -4.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €164,064 | €156,944 | -€7,120 | -4.3% |
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 24 October 2026 via checked.be.