FINARTIA: 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.
FINARTIA
Largest movements
- Receivables within one year -€386
down €386 (-3.2%), from €12,121 to €11,735
- Cash +€215
up €215 (+426%), from €51 to €265
mainly Net result for the year (+€5,402) and Tax, wage and social debts (+€1,778)
- Other debts -€7,350
down €7,350 (-92.9%), from €7,912 to €562
- Profit (loss) carried forward +€5,402
up €5,402 (+21.5%), from -€25,078 to -€19,676
- Tax, wage and social debts +€1,778
up €1,778 (+23,860%), from €7 to €1,785
- Gross operating margin +€6,322
up €6,322, from -€448 to €5,874
- Other operating charges +€425
new in 2025: €425
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 | €12,171 | €12,000 | -€171 | -1.4% |
| Current assets | 29/58 | €12,171 | €12,000 | -€171 | -1.4% |
| Amounts receivable within one year | 40/41 | €12,121 | €11,735 | -€386 | -3.2% |
| Trade receivables | 40 | €12,121 | €11,735 | -€386 | -3.2% |
| Cash at bank and in hand | 54/58 | €51 | €265 | +€215 | +426% |
| Total equity and liabilities | 10/49 | €12,171 | €12,000 | -€171 | -1.4% |
| Equity | 10/15 | -€4,078 | €1,324 | +€5,402 | |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,078 | -€19,676 | +€5,402 | +21.5% |
| Amounts payable | 17/49 | €16,249 | €10,677 | -€5,572 | -34.3% |
| Amounts payable within one year | 42/48 | €16,249 | €10,677 | -€5,572 | -34.3% |
| Trade debts | 44 | €8,329 | €8,329 | = | 0.0% |
| Suppliers | 440/4 | €8,329 | €8,329 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7 | €1,785 | +€1,778 | +23,860% |
| Taxes | 450/3 | €7 | €1,785 | +€1,778 | +23,860% |
| Other amounts payable | 47/48 | €7,912 | €562 | -€7,350 | -92.9% |
| Other operating charges | 640/8 | - | €425 | +€425 | |
| Gross operating margin | 9900 | -€448 | €5,874 | +€6,322 | |
| Operating profit (loss) | 9901 | -€448 | €5,448 | +€5,896 | |
| Financial charges | 65/66B | €50 | €46 | -€4 | -7.3% |
| Recurring financial charges | 65 | €50 | €46 | -€4 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€498 | €5,402 | +€5,900 | |
| Profit (loss) for the period | 9904 | -€498 | €5,402 | +€5,900 | |
| Profit (loss) for the period to be appropriated | 9905 | -€498 | €5,402 | +€5,900 |
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.