Finch Expertise: 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.
Finch Expertise
Largest movements
- Cash +€28,425
up €28,425 (+40.0%), from €71,050 to €99,475
mainly Net result for the year (+€38,453) and Tax, wage and social debts (+€9,118)
- Tangible fixed assets +€7,165
new in 2025: €7,165
- Receivables within one year +€6,377
up €6,377 (+137%), from €4,661 to €11,038
- Reserves +€38,453
up €38,453 (+83.6%), from €46,000 to €84,453
of which Distributable reserves: +€38,453
- Tax, wage and social debts +€9,118
up €9,118 (+50.1%), from €18,191 to €27,309
- Short-term financial debts -€4,086
down €4,086 (-78.7%), from €5,191 to €1,105
- Other debts -€2,492
down €2,492 (-100%), from €2,492 to €0
- Turnover +€105,572
new in 2025: €105,572
- Purchases and services +€56,734
new in 2025: €56,734
- Gross operating margin -€11,675
down €11,675 (-19.3%), from €60,513 to €48,838
- Taxes -€3,707
down €3,707 (-26.6%), from €13,934 to €10,227
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 | €75,955 | €117,678 | +€41,723 | +54.9% |
| Fixed assets | 21/28 | - | €7,165 | +€7,165 | |
| Tangible fixed assets | 22/27 | - | €7,165 | +€7,165 | |
| Furniture and vehicles | 24 | - | €7,165 | +€7,165 | |
| Current assets | 29/58 | €75,955 | €110,514 | +€34,558 | +45.5% |
| Amounts receivable within one year | 40/41 | €4,661 | €11,038 | +€6,377 | +137% |
| Trade receivables | 40 | €4,661 | €11,038 | +€6,377 | +137% |
| Cash at bank and in hand | 54/58 | €71,050 | €99,475 | +€28,425 | +40.0% |
| Deferred charges and accrued income | 490/1 | €244 | - | -€244 | |
| Total equity and liabilities | 10/49 | €75,955 | €117,678 | +€41,723 | +54.9% |
| Equity | 10/15 | €49,476 | €87,929 | +€38,453 | +77.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €84,453 | +€38,453 | +83.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €46,000 | €84,453 | +€38,453 | +83.6% |
| Profit (loss) carried forward | 14 | €476 | €476 | = | 0.0% |
| Amounts payable | 17/49 | €26,480 | €29,749 | +€3,270 | +12.3% |
| Amounts payable within one year | 42/48 | €26,480 | €29,749 | +€3,270 | +12.3% |
| Financial debts | 43 | €5,191 | €1,105 | -€4,086 | -78.7% |
| Credit institutions | 430/8 | €5,191 | €1,105 | -€4,086 | -78.7% |
| Trade debts | 44 | €605 | €1,335 | +€730 | +121% |
| Suppliers | 440/4 | €605 | €1,335 | +€730 | +121% |
| Taxes, remuneration and social security | 45 | €18,191 | €27,309 | +€9,118 | +50.1% |
| Taxes | 450/3 | €18,191 | €27,309 | +€9,118 | +50.1% |
| Other amounts payable | 47/48 | €2,492 | €0 | -€2,492 | -100% |
| Turnover | 70 | - | €105,572 | +€105,572 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €56,734 | +€56,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €220 | +€220 | |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | €60,513 | €48,838 | -€11,675 | -19.3% |
| Operating profit (loss) | 9901 | €60,451 | €48,617 | -€11,834 | -19.6% |
| Financial income | 75/76B | €935 | €492 | -€443 | -47.4% |
| Recurring financial income | 75 | €935 | €492 | -€443 | -47.4% |
| Financial charges | 65/66B | €976 | €429 | -€547 | -56.1% |
| Recurring financial charges | 65 | €976 | €429 | -€547 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €60,410 | €48,680 | -€11,730 | -19.4% |
| Income taxes | 67/77 | €13,934 | €10,227 | -€3,707 | -26.6% |
| Profit (loss) for the period | 9904 | €46,476 | €38,453 | -€8,022 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,476 | €38,453 | -€8,022 | -17.3% |
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.