FINCO CONSULTING: 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.
FINCO CONSULTING
Largest movements
- Current investments +€107,523
up €107,523 (+47.8%), from €225,000 to €332,523
- Financial fixed assets -€71,279
down €71,279 (-99.9%), from €71,369 to €90
- Cash +€32,632
up €32,632 (+43.3%), from €75,397 to €108,029
mainly Investment in fixed assets (net) (+€95,021) and Net result for the year (+€59,735)
- Tangible fixed assets -€25,629
down €25,629 (-88.3%), from €29,037 to €3,408
of which Land and buildings: -€18,476
- Reserves +€59,700
up €59,700 (+18.6%), from €321,644 to €381,344
of which Distributable reserves: +€59,700
- Tax, wage and social debts -€13,910
down €13,910 (-53.6%), from €25,936 to €12,026
of which Taxes: -€12,369
- Gross operating margin -€30,865
down €30,865 (-29.1%), from €105,957 to €75,092
- Financial income +€18,079
up €18,079 (+3,242%), from €558 to €18,637
of which Non-recurring financial income: +€18,244
- Taxes -€7,475
down €7,475 (-25.9%), from €28,815 to €21,339
- Depreciation -€6,486
down €6,486 (-77.5%), from €8,373 to €1,887
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 | €424,600 | €468,601 | +€44,001 | +10.4% |
| Fixed assets | 21/28 | €100,407 | €3,498 | -€96,909 | -96.5% |
| Tangible fixed assets | 22/27 | €29,037 | €3,408 | -€25,629 | -88.3% |
| Land and buildings | 22 | €20,780 | €2,304 | -€18,476 | -88.9% |
| Plant, machinery and equipment | 23 | €2,144 | €420 | -€1,724 | -80.4% |
| Furniture and vehicles | 24 | €4,582 | €75 | -€4,507 | -98.4% |
| Other tangible fixed assets | 26 | €1,531 | €609 | -€922 | -60.2% |
| Financial fixed assets | 28 | €71,369 | €90 | -€71,279 | -99.9% |
| Current assets | 29/58 | €324,193 | €465,102 | +€140,909 | +43.5% |
| Amounts receivable within one year | 40/41 | €23,006 | €23,070 | +€63 | +0.3% |
| Trade receivables | 40 | €23,006 | €20,413 | -€2,593 | -11.3% |
| Other amounts receivable | 41 | - | €2,656 | +€2,656 | |
| Current investments | 50/53 | €225,000 | €332,523 | +€107,523 | +47.8% |
| Cash at bank and in hand | 54/58 | €75,397 | €108,029 | +€32,632 | +43.3% |
| Deferred charges and accrued income | 490/1 | €790 | €1,481 | +€691 | +87.5% |
| Total equity and liabilities | 10/49 | €424,600 | €468,601 | +€44,001 | +10.4% |
| Equity | 10/15 | €389,340 | €447,409 | +€58,069 | +14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €321,644 | €381,344 | +€59,700 | +18.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €102,726 | €102,726 | = | 0.0% |
| Distributable reserves | 133 | €217,058 | €276,758 | +€59,700 | +27.5% |
| Profit (loss) carried forward | 14 | €61,496 | €59,865 | -€1,631 | -2.7% |
| Amounts payable | 17/49 | €35,260 | €21,192 | -€14,069 | -39.9% |
| Amounts payable within one year | 42/48 | €35,260 | €21,192 | -€14,069 | -39.9% |
| Trade debts | 44 | €4,494 | €7,499 | +€3,005 | +66.9% |
| Suppliers | 440/4 | €4,494 | €7,499 | +€3,005 | +66.9% |
| Taxes, remuneration and social security | 45 | €25,936 | €12,026 | -€13,910 | -53.6% |
| Taxes | 450/3 | €24,396 | €12,026 | -€12,369 | -50.7% |
| Remuneration and social security | 454/9 | €1,540 | - | -€1,540 | |
| Other amounts payable | 47/48 | €4,830 | €1,666 | -€3,164 | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,373 | €1,887 | -€6,486 | -77.5% |
| Other operating charges | 640/8 | €4,207 | €4,866 | +€659 | +15.7% |
| Non-recurring operating charges | 66A | -€1,886 | €5,786 | +€7,672 | |
| Gross operating margin | 9900 | €105,957 | €75,092 | -€30,865 | -29.1% |
| Operating profit (loss) | 9901 | €95,261 | €62,552 | -€32,709 | -34.3% |
| Financial income | 75/76B | €558 | €18,637 | +€18,079 | +3,242% |
| Recurring financial income | 75 | €558 | €393 | -€165 | -29.6% |
| Non-recurring financial income | 76B | - | €18,244 | +€18,244 | |
| Financial charges | 65/66B | €151 | €114 | -€36 | -24.2% |
| Recurring financial charges | 65 | €151 | €114 | -€36 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €95,668 | €81,075 | -€14,593 | -15.3% |
| Income taxes | 67/77 | €28,815 | €21,339 | -€7,475 | -25.9% |
| Profit (loss) for the period | 9904 | €66,853 | €59,735 | -€7,118 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,853 | €59,735 | -€7,118 | -10.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.