FINAUDIT BRUSSELS: 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.
FINAUDIT BRUSSELS
Largest movements
- Cash +€5,238
up €5,238 (+86.2%), from €6,078 to €11,316
mainly Net result for the year (+€48,832) and Debts after one year (+€3,800)
- Reserves +€21,800
up €21,800 (+10.5%), from €206,760 to €228,560
- Current portion of long-term debt -€18,070
no longer reported in 2025 (was €18,070)
- Financial income +€10,823
up €10,823 (+24.1%), from €45,000 to €55,823
- Taxes +€920
up €920 (+23.2%), from €3,960 to €4,880
- Financial charges +€467
up €467 (+153%), from €305 to €772
- Gross operating margin -€200
down €200 (-27.0%), from -€740 to -€940
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €426,078 | €431,316 | +€5,238 | +1.2% |
| Fixed assets | 21/28 | €420,000 | €420,000 | = | 0.0% |
| Financial fixed assets | 28 | €420,000 | €420,000 | = | 0.0% |
| Current assets | 29/58 | €6,078 | €11,316 | +€5,238 | +86.2% |
| Cash at bank and in hand | 54/58 | €6,078 | €11,316 | +€5,238 | +86.2% |
| Total equity and liabilities | 10/49 | €426,078 | €431,316 | +€5,238 | +1.2% |
| Equity | 10/15 | €220,644 | €242,476 | +€21,832 | +9.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €206,760 | €228,560 | +€21,800 | +10.5% |
| Distributable reserves | 133 | €206,760 | €228,560 | +€21,800 | +10.5% |
| Profit (loss) carried forward | 14 | €3,884 | €3,916 | +€32 | +0.8% |
| Amounts payable | 17/49 | €205,434 | €188,840 | -€16,594 | -8.1% |
| Amounts payable after more than one year | 17 | €176,200 | €180,000 | +€3,800 | +2.2% |
| Financial debts | 170/4 | €176,200 | €180,000 | +€3,800 | +2.2% |
| Amounts payable within one year | 42/48 | €29,234 | €8,840 | -€20,394 | -69.8% |
| Current portion of amounts payable after more than one year | 42 | €18,070 | - | -€18,070 | |
| Taxes, remuneration and social security | 45 | €11,164 | €8,840 | -€2,324 | -20.8% |
| Taxes | 450/3 | €11,164 | €8,840 | -€2,324 | -20.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€740 | -€940 | -€200 | -27.0% |
| Operating profit (loss) | 9901 | -€1,127 | -€1,340 | -€212 | -18.8% |
| Financial income | 75/76B | €45,000 | €55,823 | +€10,823 | +24.1% |
| Recurring financial income | 75 | €45,000 | €55,823 | +€10,823 | +24.1% |
| Financial charges | 65/66B | €305 | €772 | +€467 | +153% |
| Recurring financial charges | 65 | €305 | €772 | +€467 | +153% |
| Profit (loss) for the period before taxes | 9903 | €43,567 | €53,712 | +€10,144 | +23.3% |
| Income taxes | 67/77 | €3,960 | €4,880 | +€920 | +23.2% |
| Profit (loss) for the period | 9904 | €39,607 | €48,832 | +€9,224 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,607 | €48,832 | +€9,224 | +23.3% |
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 20 October 2026 via checked.be.