Finapal: 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.
Finapal
Largest movements
- Receivables within one year -€1,632
down €1,632 (-1.2%), from €137,650 to €136,018
of which Other amounts receivable: -€1,632
- Profit (loss) carried forward -€4,284
down €4,284 (-72.1%), from €5,937 to €1,654
- Trade debts +€2,651
new in 2025: €2,651
- Other operating income -€6,186
no longer reported in 2025 (was €6,186)
- Other operating charges -€6,185
down €6,185 (-65.9%), from €9,388 to €3,203
- Services and other goods -€2,411
down €2,411 (-36.7%), from €6,567 to €4,156
- Financial income -€1,983
down €1,983 (-34.6%), from €5,736 to €3,753
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,650 | €136,018 | -€1,632 | -1.2% |
| Current assets | 29/58 | €137,650 | €136,018 | -€1,632 | -1.2% |
| Amounts receivable within one year | 40/41 | €137,650 | €136,018 | -€1,632 | -1.2% |
| Trade receivables | 40 | €482 | €482 | = | 0.0% |
| Other amounts receivable | 41 | €137,168 | €135,536 | -€1,632 | -1.2% |
| Total equity and liabilities | 10/49 | €137,650 | €136,018 | -€1,632 | -1.2% |
| Equity | 10/15 | €137,650 | €133,367 | -€4,284 | -3.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €11,713 | €11,713 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,713 | €11,713 | = | 0.0% |
| Legal reserve | 130 | €11,713 | €11,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,937 | €1,654 | -€4,284 | -72.1% |
| Amounts payable | 17/49 | - | €2,651 | +€2,651 | |
| Amounts payable within one year | 42/48 | - | €2,651 | +€2,651 | |
| Trade debts | 44 | - | €2,651 | +€2,651 | |
| Suppliers | 440/4 | - | €2,651 | +€2,651 | |
| Operating income | 70/76A | €6,186 | - | -€6,186 | |
| Other operating income | 74 | €6,186 | - | -€6,186 | |
| Operating charges | 60/66A | €15,955 | €7,359 | -€8,597 | -53.9% |
| Services and other goods | 61 | €6,567 | €4,156 | -€2,411 | -36.7% |
| Other operating charges | 640/8 | €9,388 | €3,203 | -€6,185 | -65.9% |
| Operating profit (loss) | 9901 | -€9,769 | -€7,359 | +€2,411 | +24.7% |
| Financial income | 75/76B | €5,736 | €3,753 | -€1,983 | -34.6% |
| Recurring financial income | 75 | €5,736 | €3,753 | -€1,983 | -34.6% |
| Income from current assets | 751 | €5,736 | €3,753 | -€1,983 | -34.6% |
| Financial charges | 65/66B | €749 | €678 | -€72 | -9.5% |
| Recurring financial charges | 65 | €749 | €678 | -€72 | -9.5% |
| Other financial charges | 652/9 | €749 | €678 | -€72 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,783 | -€4,284 | +€499 | +10.4% |
| Profit (loss) for the period | 9904 | -€4,783 | -€4,284 | +€499 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,783 | -€4,284 | +€499 | +10.4% |
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 14 October 2026 via checked.be.