FINCH FIFTY: 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 FIFTY
Largest movements
- Cash +€75,489
up €75,489 (+82.0%), from €92,072 to €167,561
mainly Net result for the year (+€62,313) and Receivables within one year (+€13,414)
- Receivables within one year -€13,414
down €13,414 (-49.5%), from €27,094 to €13,680
of which Trade receivables: -€13,466
- Profit (loss) carried forward +€62,313
up €62,313 (+63.6%), from €97,950 to €160,263
- Trade debts -€2,127
down €2,127 (-77.0%), from €2,763 to €636
- Gross operating margin -€8,237
down €8,237 (-9.1%), from €90,285 to €82,048
- Other operating charges -€1,147
down €1,147 (-73.9%), from €1,553 to €405
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 | €144,446 | €205,291 | +€60,845 | +42.1% |
| Fixed assets | 21/28 | €5,796 | €5,111 | -€685 | -11.8% |
| Tangible fixed assets | 22/27 | €5,796 | €5,111 | -€685 | -11.8% |
| Furniture and vehicles | 24 | €5,796 | €5,111 | -€685 | -11.8% |
| Current assets | 29/58 | €138,650 | €200,180 | +€61,530 | +44.4% |
| Amounts receivable within one year | 40/41 | €27,094 | €13,680 | -€13,414 | -49.5% |
| Trade receivables | 40 | €27,089 | €13,622 | -€13,466 | -49.7% |
| Other amounts receivable | 41 | €5 | €57 | +€52 | +1,035% |
| Cash at bank and in hand | 54/58 | €92,072 | €167,561 | +€75,489 | +82.0% |
| Deferred charges and accrued income | 490/1 | €19,484 | €18,940 | -€545 | -2.8% |
| Total equity and liabilities | 10/49 | €144,446 | €205,291 | +€60,845 | +42.1% |
| Equity | 10/15 | €99,950 | €162,263 | +€62,313 | +62.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,950 | €160,263 | +€62,313 | +63.6% |
| Amounts payable | 17/49 | €44,495 | €43,028 | -€1,467 | -3.3% |
| Amounts payable within one year | 42/48 | €44,389 | €43,028 | -€1,361 | -3.1% |
| Trade debts | 44 | €2,763 | €636 | -€2,127 | -77.0% |
| Suppliers | 440/4 | €2,763 | €636 | -€2,127 | -77.0% |
| Taxes, remuneration and social security | 45 | €34,820 | €34,005 | -€815 | -2.3% |
| Taxes | 450/3 | €34,820 | €34,005 | -€815 | -2.3% |
| Other amounts payable | 47/48 | €6,805 | €8,387 | +€1,581 | +23.2% |
| Accrued charges and deferred income | 492/3 | €106 | - | -€106 | |
| Remuneration, social security and pensions | 62 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €685 | = | 0.0% |
| Other operating charges | 640/8 | €1,553 | €405 | -€1,147 | -73.9% |
| Non-recurring operating charges | 66A | €3,722 | - | -€3,722 | |
| Gross operating margin | 9900 | €90,285 | €82,048 | -€8,237 | -9.1% |
| Operating profit (loss) | 9901 | €84,316 | €80,958 | -€3,359 | -4.0% |
| Financial income | 75/76B | €393 | €171 | -€222 | -56.5% |
| Recurring financial income | 75 | €393 | €171 | -€222 | -56.5% |
| Financial charges | 65/66B | €342 | €822 | +€481 | +141% |
| Recurring financial charges | 65 | €342 | €822 | +€481 | +141% |
| Profit (loss) for the period before taxes | 9903 | €84,368 | €80,307 | -€4,061 | -4.8% |
| Income taxes | 67/77 | €18,591 | €17,994 | -€597 | -3.2% |
| Profit (loss) for the period | 9904 | €65,776 | €62,313 | -€3,464 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €65,776 | €62,313 | -€3,464 | -5.3% |
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 27 October 2026 via checked.be.