FINAUXA: what changed
Two fiscal 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.
FINAUXA
Largest movements
- Receivables within one year -€44,865
down €44,865 (-30.0%), from €149,720 to €104,855
of which Trade receivables: -€52,879
- Cash +€30,467
up €30,467 (+310.1%), from €9,826 to €40,292
mainly Receivables within one year (+€44,865) and Depreciation (+€3,644)
- Intangible fixed assets -€2,702
down €2,702 (-19.8%), from €13,672 to €10,969
- Tax, wage and social debts -€11,933
down €11,933 (-56.0%), from €21,327 to €9,394
of which Remuneration and social security: -€7,598
- Profit (loss) carried forward -€5,028
down €5,028 (-3.1%), from -€160,111 to -€165,138
- Gross operating margin -€27,887
down €27,887 (-25.8%), from €108,124 to €80,237
- Staff costs -€27,207
down €27,207 (-25.7%), from €105,715 to €78,507
- Financial charges -€4,867
down €4,867 (-67.0%), from €7,268 to €2,401
- Other operating charges -€1,547
down €1,547 (-59.0%), from €2,621 to €1,074
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,277 | €159,421 | -€17,856 | -10.1% |
| Fixed assets | 21/28 | €17,731 | €14,025 | -€3,706 | -20.9% |
| Intangible fixed assets | 21 | €13,672 | €10,969 | -€2,702 | -19.8% |
| Tangible fixed assets | 22/27 | €1,724 | €783 | -€942 | -54.6% |
| Furniture and vehicles | 24 | €1,724 | €783 | -€942 | -54.6% |
| Financial fixed assets | 28 | €2,335 | €2,273 | -€62 | -2.7% |
| Current assets | 29/58 | €159,546 | €145,396 | -€14,149 | -8.9% |
| Amounts receivable within one year | 40/41 | €149,720 | €104,855 | -€44,865 | -30.0% |
| Trade receivables | 40 | €55,787 | €2,907 | -€52,879 | -94.8% |
| Other amounts receivable | 41 | €93,934 | €101,948 | +€8,014 | +8.5% |
| Cash at bank and in hand | 54/58 | €9,826 | €40,292 | +€30,467 | +310.1% |
| Deferred charges and accrued income | 490/1 | €0 | €249 | +€249 | |
| Total equity and liabilities | 10/49 | €177,277 | €159,421 | -€17,856 | -10.1% |
| Equity | 10/15 | €147,205 | €142,178 | -€5,028 | -3.4% |
| Contributions | 10/11 | €288,469 | €288,469 | = | 0.0% |
| Capital | 10 | €288,469 | €288,469 | = | 0.0% |
| Issued capital | 100 | €288,469 | €288,469 | = | 0.0% |
| Reserves | 13 | €18,847 | €18,847 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,847 | €18,847 | = | 0.0% |
| Legal reserve | 130 | €18,847 | €18,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,111 | -€165,138 | -€5,028 | -3.1% |
| Amounts payable | 17/49 | €30,072 | €17,244 | -€12,828 | -42.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €26,077 | €13,841 | -€12,236 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,750 | €4,447 | -€303 | -6.4% |
| Suppliers | 440/4 | €4,750 | €4,447 | -€303 | -6.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,327 | €9,394 | -€11,933 | -56.0% |
| Taxes | 450/3 | €4,455 | €121 | -€4,334 | -97.3% |
| Remuneration and social security | 454/9 | €16,872 | €9,273 | -€7,598 | -45.0% |
| Accrued charges and deferred income | 492/3 | €3,994 | €3,403 | -€592 | -14.8% |
| Non-recurring operating income | 76A | - | €2,632 | +€2,632 | |
| Remuneration, social security and pensions | 62 | €105,715 | €78,507 | -€27,207 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,582 | €3,644 | +€62 | +1.7% |
| Other operating charges | 640/8 | €2,621 | €1,074 | -€1,547 | -59.0% |
| Gross operating margin | 9900 | €108,124 | €80,237 | -€27,887 | -25.8% |
| Operating profit (loss) | 9901 | -€3,793 | -€2,988 | +€805 | +21.2% |
| Financial income | 75/76B | €56 | €482 | +€426 | +762.8% |
| Recurring financial income | 75 | €56 | €482 | +€426 | +762.8% |
| Financial charges | 65/66B | €7,268 | €2,401 | -€4,867 | -67.0% |
| Recurring financial charges | 65 | €7,268 | €2,401 | -€4,867 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,005 | -€4,907 | +€6,098 | +55.4% |
| Income taxes | 67/77 | - | €121 | +€121 | |
| Profit (loss) for the period | 9904 | -€11,005 | -€5,028 | +€5,977 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,005 | -€5,028 | +€5,977 | +54.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.