FINCOL: what changed
Two fiscal 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.
FINCOL
Largest movements
- Current investments +€80,942
up €80,942 (+1.5%), from €5.5m to €5.6m
- Reserves +€73,487
up €73,487 (+34.3%), from €214,386 to €287,874
of which Distributable reserves: +€73,487
- Financial income +€6,722
up €6,722 (+6.5%), from €102,867 to €109,589
- Taxes +€3,601
up €3,601 (+11.7%), from €30,693 to €34,294
- Financial charges -€2,657
down €2,657 (-78.1%), from €3,400 to €743
- Other operating charges -€1,940
down €1,940 (-66.0%), from €2,939 to €998
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
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.
Cash bridge derived
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 | €5,528,722 | €5,603,627 | +€74,905 | +1.4% |
| Current assets | 29/58 | €5,528,722 | €5,603,627 | +€74,905 | +1.4% |
| Amounts receivable within one year | 40/41 | €167 | - | -€167 | |
| Other amounts receivable | 41 | €167 | - | -€167 | |
| Current investments | 50/53 | €5,505,953 | €5,586,896 | +€80,942 | +1.5% |
| Cash at bank and in hand | 54/58 | €22,602 | €16,731 | -€5,871 | -26.0% |
| Total equity and liabilities | 10/49 | €5,528,722 | €5,603,627 | +€74,905 | +1.4% |
| Equity | 10/15 | €5,528,722 | €5,602,209 | +€73,487 | +1.3% |
| Contributions | 10/11 | €1,950,254 | €1,950,254 | = | 0.0% |
| Reserves | 13 | €214,386 | €287,874 | +€73,487 | +34.3% |
| Non-distributable reserves | 130/1 | €129,732 | €129,732 | = | 0.0% |
| Reserves not available under the articles | 1311 | €129,732 | €129,732 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,773 | €11,773 | = | 0.0% |
| Distributable reserves | 133 | €72,881 | €146,368 | +€73,487 | +100.8% |
| Profit (loss) carried forward | 14 | €3,364,082 | €3,364,082 | = | 0.0% |
| Amounts payable | 17/49 | - | €1,417 | +€1,417 | |
| Amounts payable within one year | 42/48 | - | €1,417 | +€1,417 | |
| Taxes, remuneration and social security | 45 | - | €1,417 | +€1,417 | |
| Taxes | 450/3 | - | €1,417 | +€1,417 | |
| Other operating charges | 640/8 | €2,939 | €998 | -€1,940 | -66.0% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€3,002 | -€1,064 | +€1,938 | +64.6% |
| Financial income | 75/76B | €102,867 | €109,589 | +€6,722 | +6.5% |
| Recurring financial income | 75 | €102,867 | €109,589 | +€6,722 | +6.5% |
| Financial charges | 65/66B | €3,400 | €743 | -€2,657 | -78.1% |
| Recurring financial charges | 65 | €3,400 | €743 | -€2,657 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €96,464 | €107,781 | +€11,317 | +11.7% |
| Income taxes | 67/77 | €30,693 | €34,294 | +€3,601 | +11.7% |
| Profit (loss) for the period | 9904 | €65,771 | €73,487 | +€7,716 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,771 | €73,487 | +€7,716 | +11.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.