FINASSUR CONSULT: 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.
FINASSUR CONSULT
Largest movements
- Receivables within one year -€261,703
down €261,703 (-98.3%), from €266,337 to €4,634
of which Other amounts receivable: -€261,703
- Cash +€224,394
up €224,394 (+709%), from €31,657 to €256,051
mainly Receivables within one year (+€261,703) and Tax, wage and social debts (+€108,276)
- Reserves -€418,802
down €418,802 (-100%), from €418,802 to €0
- Profit (loss) carried forward +€272,385
up €272,385 (+362%), from €75,202 to €347,587
- Tax, wage and social debts +€108,276
up €108,276 (+62,085%), from €174 to €108,450
of which Taxes: +€108,276
- Purchases and services -€228,158
down €228,158 (-100%), from €228,158 to €0
- Gross operating margin -€132,827
down €132,827, from €97,954 to -€34,873
- Taxes +€86,154
up €86,154 (+6,352%), from €1,356 to €87,510
- Financial charges +€19,956
up €19,956 (+678%), from €2,944 to €22,900
of which Financial charges: +€18,043
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 | €499,528 | €461,506 | -€38,021 | -7.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €201,533 | €200,821 | -€712 | -0.4% |
| Tangible fixed assets | 22/27 | €1,471 | €759 | -€712 | -48.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,471 | €759 | -€712 | -48.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €200,062 | €200,062 | = | 0.0% |
| Current assets | 29/58 | €297,994 | €260,685 | -€37,309 | -12.5% |
| Amounts receivable within one year | 40/41 | €266,337 | €4,634 | -€261,703 | -98.3% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €266,337 | €4,634 | -€261,703 | -98.3% |
| Cash at bank and in hand | 54/58 | €31,657 | €256,051 | +€224,394 | +709% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €499,528 | €461,506 | -€38,021 | -7.6% |
| Equity | 10/15 | €494,004 | €347,587 | -€146,417 | -29.6% |
| Reserves | 13 | €418,802 | €0 | -€418,802 | -100% |
| Tax-exempt reserves | 132 | €418,802 | €0 | -€418,802 | -100% |
| Profit (loss) carried forward | 14 | €75,202 | €347,587 | +€272,385 | +362% |
| Amounts payable | 17/49 | €5,523 | €113,919 | +€108,396 | +1,963% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,523 | €113,368 | +€107,845 | +1,953% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,349 | €4,918 | -€431 | -8.1% |
| Suppliers | 440/4 | €5,349 | €4,918 | -€431 | -8.1% |
| Taxes, remuneration and social security | 45 | €174 | €108,450 | +€108,276 | +62,085% |
| Taxes | 450/3 | €174 | €108,450 | +€108,276 | +62,085% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €551 | +€551 | |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €228,158 | €0 | -€228,158 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €712 | -€603 | -45.8% |
| Other operating charges | 640/8 | €677 | €423 | -€254 | -37.5% |
| Gross operating margin | 9900 | €97,954 | -€34,873 | -€132,827 | |
| Operating profit (loss) | 9901 | €95,962 | -€36,009 | -€131,971 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,944 | €22,900 | +€19,956 | +678% |
| Recurring financial charges | 65 | €2,943 | €20,986 | +€18,043 | +613% |
| Non-recurring financial charges | 66B | €1 | €1,914 | +€1,913 | +137,633% |
| Profit (loss) for the period before taxes | 9903 | €93,018 | -€58,907 | -€151,926 | |
| Income taxes | 67/77 | €1,356 | €87,510 | +€86,154 | +6,352% |
| Profit (loss) for the period | 9904 | €91,662 | -€146,417 | -€238,079 | |
| Transfer from tax-exempt reserves | 789 | - | €418,802 | +€418,802 | |
| Profit (loss) for the period to be appropriated | 9905 | €91,662 | €272,385 | +€180,723 | +197% |
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 26 October 2026 via checked.be.