FinchWay 2.2: 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.
FinchWay 2.2
Largest movements
- Cash -€30,154
down €30,154 (-69.9%), from €43,124 to €12,970
mainly Investment in fixed assets (net) (-€25,635) and Net result for the year (-€16,527)
- Tangible fixed assets +€16,450
up €16,450 (+72.9%), from €22,563 to €39,013
of which Other tangible fixed assets: +€18,873
- Deferred charges and accrued income +€2,835
new in 2025: €2,835
- Profit (loss) carried forward -€16,527
down €16,527 (-18.9%), from €87,516 to €70,990
- Debts after one year +€6,014
new in 2025: €6,014
- Tax, wage and social debts -€3,338
down €3,338 (-24.2%), from €13,799 to €10,461
of which Taxes: -€3,338
- Current portion of long-term debt +€2,421
new in 2025: €2,421
- Gross operating margin -€52,443
down €52,443, from €47,702 to -€4,741
- Taxes -€11,135
down €11,135 (-96.1%), from €11,589 to €454
- Depreciation +€4,139
up €4,139 (+82.0%), from €5,046 to €9,186
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 | €119,121 | €108,068 | -€11,053 | -9.3% |
| Fixed assets | 21/28 | €22,563 | €39,013 | +€16,450 | +72.9% |
| Tangible fixed assets | 22/27 | €22,563 | €39,013 | +€16,450 | +72.9% |
| Plant, machinery and equipment | 23 | €2,558 | €3,265 | +€707 | +27.6% |
| Furniture and vehicles | 24 | €5,855 | €2,725 | -€3,130 | -53.5% |
| Other tangible fixed assets | 26 | €14,150 | €33,023 | +€18,873 | +133% |
| Current assets | 29/58 | €96,558 | €69,055 | -€27,503 | -28.5% |
| Amounts receivable within one year | 40/41 | €53,434 | €53,250 | -€185 | -0.3% |
| Trade receivables | 40 | €35,736 | €37,863 | +€2,128 | +6.0% |
| Other amounts receivable | 41 | €17,699 | €15,386 | -€2,312 | -13.1% |
| Cash at bank and in hand | 54/58 | €43,124 | €12,970 | -€30,154 | -69.9% |
| Deferred charges and accrued income | 490/1 | - | €2,835 | +€2,835 | |
| Total equity and liabilities | 10/49 | €119,121 | €108,068 | -€11,053 | -9.3% |
| Equity | 10/15 | €88,516 | €71,990 | -€16,527 | -18.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,516 | €70,990 | -€16,527 | -18.9% |
| Amounts payable | 17/49 | €30,605 | €36,079 | +€5,473 | +17.9% |
| Amounts payable after more than one year | 17 | - | €6,014 | +€6,014 | |
| Financial debts | 170/4 | - | €6,014 | +€6,014 | |
| Amounts payable within one year | 42/48 | €30,605 | €30,065 | -€540 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,421 | +€2,421 | |
| Trade debts | 44 | €16,806 | €17,182 | +€377 | +2.2% |
| Suppliers | 440/4 | €16,806 | €17,182 | +€377 | +2.2% |
| Taxes, remuneration and social security | 45 | €13,799 | €10,461 | -€3,338 | -24.2% |
| Taxes | 450/3 | €11,049 | €7,711 | -€3,338 | -30.2% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,046 | €9,186 | +€4,139 | +82.0% |
| Other operating charges | 640/8 | €1,841 | €2,071 | +€230 | +12.5% |
| Gross operating margin | 9900 | €47,702 | -€4,741 | -€52,443 | |
| Operating profit (loss) | 9901 | €40,815 | -€15,998 | -€56,812 | |
| Financial income | 75/76B | €968 | €920 | -€49 | -5.0% |
| Recurring financial income | 75 | €968 | €920 | -€49 | -5.0% |
| Financial charges | 65/66B | €763 | €994 | +€231 | +30.3% |
| Recurring financial charges | 65 | €763 | €994 | +€231 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €41,020 | -€16,072 | -€57,092 | |
| Income taxes | 67/77 | €11,589 | €454 | -€11,135 | -96.1% |
| Profit (loss) for the period | 9904 | €29,431 | -€16,527 | -€45,957 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,431 | -€16,527 | -€45,957 |
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 28 October 2026 via checked.be.