FINCC: 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.
FINCC
Largest movements
- Receivables within one year +€19,418
up €19,418 (+36,133%), from €54 to €19,472
of which Trade receivables: +€19,461
- Cash -€2,663
down €2,663 (-8.5%), from €31,398 to €28,735
mainly Receivables within one year (-€19,418) and Deferred charges and accrued income (-€1,365)
- Deferred charges and accrued income +€1,365
up €1,365 (+221%), from €619 to €1,984
- Reserves +€9,457
up €9,457 (+46.2%), from €20,472 to €29,930
- Tax, wage and social debts +€5,825
up €5,825 (+88.7%), from €6,565 to €12,390
- Trade debts +€1,238
up €1,238 (+261%), from €474 to €1,713
- Other debts +€1,099
up €1,099 (+73.3%), from €1,499 to €2,598
- Gross operating margin -€11,528
down €11,528 (-43.5%), from €26,476 to €14,948
- Taxes -€1,432
down €1,432 (-25.5%), from €5,624 to €4,192
- Financial charges +€387
up €387 (+680%), from €57 to €444
- Other operating charges +€374
new in 2025: €374
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 | €34,150 | €51,790 | +€17,640 | +51.7% |
| Fixed assets | 21/28 | €2,080 | €1,600 | -€481 | -23.1% |
| Tangible fixed assets | 22/27 | €2,080 | €1,600 | -€481 | -23.1% |
| Furniture and vehicles | 24 | €2,080 | €1,600 | -€481 | -23.1% |
| Current assets | 29/58 | €32,070 | €50,190 | +€18,120 | +56.5% |
| Amounts receivable within one year | 40/41 | €54 | €19,472 | +€19,418 | +36,133% |
| Trade receivables | 40 | - | €19,461 | +€19,461 | |
| Other amounts receivable | 41 | €54 | €10 | -€44 | -81.1% |
| Cash at bank and in hand | 54/58 | €31,398 | €28,735 | -€2,663 | -8.5% |
| Deferred charges and accrued income | 490/1 | €619 | €1,984 | +€1,365 | +221% |
| Total equity and liabilities | 10/49 | €34,150 | €51,790 | +€17,640 | +51.7% |
| Equity | 10/15 | €25,472 | €34,930 | +€9,457 | +37.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,472 | €29,930 | +€9,457 | +46.2% |
| Distributable reserves | 133 | €20,472 | €29,930 | +€9,457 | +46.2% |
| Amounts payable | 17/49 | €8,678 | €16,860 | +€8,182 | +94.3% |
| Amounts payable within one year | 42/48 | €8,678 | €16,715 | +€8,037 | +92.6% |
| Financial debts | 43 | €140 | €14 | -€126 | -90.0% |
| Credit institutions | 430/8 | €140 | €0 | -€140 | -100% |
| Other loans | 439 | - | €14 | +€14 | |
| Trade debts | 44 | €474 | €1,713 | +€1,238 | +261% |
| Suppliers | 440/4 | €474 | €1,713 | +€1,238 | +261% |
| Taxes, remuneration and social security | 45 | €6,565 | €12,390 | +€5,825 | +88.7% |
| Taxes | 450/3 | €6,565 | €12,390 | +€5,825 | +88.7% |
| Other amounts payable | 47/48 | €1,499 | €2,598 | +€1,099 | +73.3% |
| Accrued charges and deferred income | 492/3 | - | €145 | +€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €481 | +€158 | +49.0% |
| Other operating charges | 640/8 | - | €374 | +€374 | |
| Gross operating margin | 9900 | €26,476 | €14,948 | -€11,528 | -43.5% |
| Operating profit (loss) | 9901 | €26,154 | €14,094 | -€12,059 | -46.1% |
| Financial charges | 65/66B | €57 | €444 | +€387 | +680% |
| Recurring financial charges | 65 | €57 | €444 | +€387 | +680% |
| Profit (loss) for the period before taxes | 9903 | €26,097 | €13,650 | -€12,447 | -47.7% |
| Income taxes | 67/77 | €5,624 | €4,192 | -€1,432 | -25.5% |
| Profit (loss) for the period | 9904 | €20,472 | €9,457 | -€11,015 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,472 | €9,457 | -€11,015 | -53.8% |
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 30 October 2026 via checked.be.