FinClar: 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.
FinClar
Largest movements
- Current investments +€32,060
up €32,060 (+291%), from €11,011 to €43,071
- Deferred charges and accrued income +€1,307
up €1,307 (+193%), from €677 to €1,984
- Cash +€576
up €576 (+3,762%), from €15 to €591
mainly Net result for the year (+€25,189) and Tax, wage and social debts (+€8,177)
- Reserves +€24,406
up €24,406 (+299%), from €8,160 to €32,565
- Tax, wage and social debts +€8,177
up €8,177 (+102%), from €8,027 to €16,204
- Other debts +€2,369
up €2,369 (+136%), from €1,736 to €4,105
- Trade debts -€950
no longer reported in 2025 (was €950)
- Gross operating margin +€20,014
up €20,014 (+157%), from €12,727 to €32,741
- Taxes +€4,184
up €4,184 (+136%), from €3,071 to €7,255
- Other operating charges -€545
down €545 (-81.0%), from €673 to €128
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 | €22,872 | €56,874 | +€34,002 | +149% |
| Current assets | 29/58 | €22,872 | €56,874 | +€34,002 | +149% |
| Stocks and contracts in progress | 3 | €35 | €35 | = | 0.0% |
| Stocks | 30/36 | €35 | €35 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,134 | €11,193 | +€59 | +0.5% |
| Trade receivables | 40 | €11,134 | €11,193 | +€59 | +0.5% |
| Current investments | 50/53 | €11,011 | €43,071 | +€32,060 | +291% |
| Cash at bank and in hand | 54/58 | €15 | €591 | +€576 | +3,762% |
| Deferred charges and accrued income | 490/1 | €677 | €1,984 | +€1,307 | +193% |
| Total equity and liabilities | 10/49 | €22,872 | €56,874 | +€34,002 | +149% |
| Equity | 10/15 | €12,160 | €36,565 | +€24,406 | +201% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €8,160 | €32,565 | +€24,406 | +299% |
| Distributable reserves | 133 | €8,160 | €32,565 | +€24,406 | +299% |
| Amounts payable | 17/49 | €10,712 | €20,308 | +€9,596 | +89.6% |
| Amounts payable within one year | 42/48 | €10,712 | €20,308 | +€9,596 | +89.6% |
| Trade debts | 44 | €950 | - | -€950 | |
| Suppliers | 440/4 | €950 | - | -€950 | |
| Taxes, remuneration and social security | 45 | €8,027 | €16,204 | +€8,177 | +102% |
| Taxes | 450/3 | €8,027 | €16,204 | +€8,177 | +102% |
| Other amounts payable | 47/48 | €1,736 | €4,105 | +€2,369 | +136% |
| Other operating charges | 640/8 | €673 | €128 | -€545 | -81.0% |
| Gross operating margin | 9900 | €12,727 | €32,741 | +€20,014 | +157% |
| Operating profit (loss) | 9901 | €12,054 | €32,613 | +€20,559 | +171% |
| Financial income | 75/76B | €21 | €116 | +€96 | +466% |
| Recurring financial income | 75 | €21 | €116 | +€96 | +466% |
| Financial charges | 65/66B | €94 | €286 | +€191 | +204% |
| Recurring financial charges | 65 | €94 | €286 | +€191 | +204% |
| Profit (loss) for the period before taxes | 9903 | €11,981 | €32,443 | +€20,463 | +171% |
| Income taxes | 67/77 | €3,071 | €7,255 | +€4,184 | +136% |
| Profit (loss) for the period | 9904 | €8,910 | €25,189 | +€16,279 | +183% |
| Profit (loss) for the period to be appropriated | 9905 | €8,910 | €25,189 | +€16,279 | +183% |
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 15 October 2026 via checked.be.