FINASOL: 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.
FINASOL
Largest movements
- Receivables within one year +€9,401
up €9,401 (+14.1%), from €66,770 to €76,171
of which Trade receivables: +€10,386
- Cash -€7,401
down €7,401 (-41.9%), from €17,678 to €10,277
mainly Net result for the year (-€12,330) and Receivables within one year (-€9,401)
- Deferred charges and accrued income +€2,098
up €2,098 (+760%), from €276 to €2,374
- Other debts +€15,973
up €15,973 (+68.1%), from €23,449 to €39,422
- Profit (loss) carried forward -€12,330
down €12,330 (-76.2%), from €16,172 to €3,842
- Gross operating margin -€20,623
down €20,623, from €9,655 to -€10,968
- Financial income +€7,885
up €7,885 (+33,354%), from €24 to €7,908
- Other operating charges -€1,827
down €1,827 (-64.3%), from €2,840 to €1,013
- Financial charges -€1,714
down €1,714 (-17.2%), from €9,978 to €8,264
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 | €184,724 | €188,822 | +€4,098 | +2.2% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €84,724 | €88,822 | +€4,098 | +4.8% |
| Amounts receivable within one year | 40/41 | €66,770 | €76,171 | +€9,401 | +14.1% |
| Trade receivables | 40 | €40,124 | €50,509 | +€10,386 | +25.9% |
| Other amounts receivable | 41 | €26,646 | €25,662 | -€985 | -3.7% |
| Cash at bank and in hand | 54/58 | €17,678 | €10,277 | -€7,401 | -41.9% |
| Deferred charges and accrued income | 490/1 | €276 | €2,374 | +€2,098 | +760% |
| Total equity and liabilities | 10/49 | €184,724 | €188,822 | +€4,098 | +2.2% |
| Equity | 10/15 | €36,275 | €23,945 | -€12,330 | -34.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,511 | €1,511 | = | 0.0% |
| Distributable reserves | 133 | €1,511 | €1,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,172 | €3,842 | -€12,330 | -76.2% |
| Amounts payable | 17/49 | €148,449 | €164,877 | +€16,428 | +11.1% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,449 | €39,877 | +€16,428 | +70.1% |
| Trade debts | 44 | - | €455 | +€455 | |
| Suppliers | 440/4 | - | €455 | +€455 | |
| Other amounts payable | 47/48 | €23,449 | €39,422 | +€15,973 | +68.1% |
| Other operating charges | 640/8 | €2,840 | €1,013 | -€1,827 | -64.3% |
| Gross operating margin | 9900 | €9,655 | -€10,968 | -€20,623 | |
| Operating profit (loss) | 9901 | €6,814 | -€11,981 | -€18,796 | |
| Financial income | 75/76B | €24 | €7,908 | +€7,885 | +33,354% |
| Recurring financial income | 75 | €24 | €7,908 | +€7,885 | +33,354% |
| Financial charges | 65/66B | €9,978 | €8,264 | -€1,714 | -17.2% |
| Recurring financial charges | 65 | €9,978 | €8,264 | -€1,714 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,140 | -€12,337 | -€9,197 | -293% |
| Income taxes | 67/77 | €7 | -€7 | -€14 | |
| Profit (loss) for the period | 9904 | -€3,147 | -€12,330 | -€9,183 | -292% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,147 | -€12,330 | -€9,183 | -292% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.