Finches: what changed
What changed
Finches
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€77,200
2024 · €58,493+€18,707
Equity
€336,428
2024 · €259,227+€77,200
Cash
€303,495
2024 · €222,916+€80,578
Balance sheet total
€348,715
2024 · €273,185+€75,530
Largest movements
Assets
- Cash +€80,578
up €80,578 (+36.1%), from €222,916 to €303,495
mainly Net result for the year (+€77,200) and Receivables within one year (+€8,429)
- Receivables within one year -€8,429
down €8,429 (-23.2%), from €36,275 to €27,846
of which Other amounts receivable: -€8,846
- Tangible fixed assets +€4,216
up €4,216 (+40.0%), from €10,541 to €14,758
of which Furniture and vehicles: +€4,187
Equity and liabilities
- Reserves +€77,200
up €77,200 (+43.0%), from €179,451 to €256,651
Income statement
- Gross operating margin +€27,484
up €27,484 (+30.3%), from €90,812 to €118,295
- Taxes +€7,983
up €7,983 (+31.9%), from €25,016 to €32,999
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€58,493
Gross operating margin
+€27,484
Depreciation
-€702
Other operating charges
+€120
Other operating items
-€171
Financial income
-€571
Financial charges
+€530
Taxes
-€7,983
Result 2025
€77,200
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€90,574
Investment
-€9,996
Financing
€0
Cash 2024
€222,916
From operations (derived)
+€90,574
Net result for the year
+€77,200
Depreciation
+€5,779
Receivables within one year
+€8,429
Deferred charges and accrued income
+€836
Trade debts
-€1,068
Tax, wage and social debts
-€513
Accrued charges and deferred income
-€89
Investment (derived)
-€9,996
Investment in fixed assets (net)
-€9,996
Cash 2025
€303,495
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,185 | €348,715 | +€75,530 | +27.6% |
| Fixed assets | 21/28 | €10,541 | €14,758 | +€4,216 | +40.0% |
| Tangible fixed assets | 22/27 | €10,541 | €14,758 | +€4,216 | +40.0% |
| Plant, machinery and equipment | 23 | €1,265 | €1,294 | +€30 | +2.4% |
| Furniture and vehicles | 24 | €9,277 | €13,463 | +€4,187 | +45.1% |
| Current assets | 29/58 | €262,643 | €333,957 | +€71,314 | +27.2% |
| Amounts receivable within one year | 40/41 | €36,275 | €27,846 | -€8,429 | -23.2% |
| Trade receivables | 40 | €22,428 | €22,845 | +€417 | +1.9% |
| Other amounts receivable | 41 | €13,847 | €5,001 | -€8,846 | -63.9% |
| Cash at bank and in hand | 54/58 | €222,916 | €303,495 | +€80,578 | +36.1% |
| Deferred charges and accrued income | 490/1 | €3,452 | €2,617 | -€836 | -24.2% |
| Total equity and liabilities | 10/49 | €273,185 | €348,715 | +€75,530 | +27.6% |
| Equity | 10/15 | €259,227 | €336,428 | +€77,200 | +29.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €179,451 | €256,651 | +€77,200 | +43.0% |
| Distributable reserves | 133 | €179,451 | €256,651 | +€77,200 | +43.0% |
| Profit (loss) carried forward | 14 | €67,376 | €67,376 | = | 0.0% |
| Amounts payable | 17/49 | €13,957 | €12,287 | -€1,670 | -12.0% |
| Amounts payable within one year | 42/48 | €13,868 | €12,287 | -€1,581 | -11.4% |
| Trade debts | 44 | €3,806 | €2,738 | -€1,068 | -28.1% |
| Suppliers | 440/4 | €3,806 | €2,738 | -€1,068 | -28.1% |
| Taxes, remuneration and social security | 45 | €10,062 | €9,549 | -€513 | -5.1% |
| Taxes | 450/3 | €10,062 | €9,549 | -€513 | -5.1% |
| Accrued charges and deferred income | 492/3 | €89 | - | -€89 | |
| Non-recurring operating income | 76A | €1,785 | - | -€1,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,078 | €5,779 | +€702 | +13.8% |
| Other operating charges | 640/8 | €1,563 | €1,443 | -€120 | -7.7% |
| Non-recurring operating charges | 66A | €512 | €683 | +€171 | +33.3% |
| Gross operating margin | 9900 | €90,812 | €118,295 | +€27,484 | +30.3% |
| Operating profit (loss) | 9901 | €83,658 | €110,390 | +€26,731 | +32.0% |
| Financial income | 75/76B | €699 | €127 | -€571 | -81.8% |
| Recurring financial income | 75 | €699 | €127 | -€571 | -81.8% |
| Financial charges | 65/66B | €847 | €317 | -€530 | -62.5% |
| Recurring financial charges | 65 | €847 | €317 | -€530 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €83,510 | €110,200 | +€26,690 | +32.0% |
| Income taxes | 67/77 | €25,016 | €32,999 | +€7,983 | +31.9% |
| Profit (loss) for the period | 9904 | €58,493 | €77,200 | +€18,707 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,493 | €77,200 | +€18,707 | +32.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.