FINCONS BE: 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.
FINCONS BE
Largest movements
- Stocks and contracts +€1.1m
up €1.1m (+305%), from €348,317 to €1.4m
- Cash +€661,991
up €661,991 (+385%), from €171,963 to €833,953
mainly Trade debts (+€1.4m) and Net result for the year (+€237,730)
- Receivables within one year -€60,272
down €60,272 (-8.6%), from €698,025 to €637,753
of which Other amounts receivable: -€421,743
- Trade debts +€1.4m
up €1.4m (+405%), from €337,821 to €1.7m
- Profit (loss) carried forward +€237,730
up €237,730 (+226%), from €105,113 to €342,843
- Other debts +€148,489
up €148,489 (+89.7%), from €165,508 to €313,996
- Tax, wage and social debts -€88,297
down €88,297 (-84.8%), from €104,143 to €15,846
of which Remuneration and social security: -€54,852
- Gross operating margin +€210,221
up €210,221 (+47.8%), from €439,491 to €649,712
- Taxes +€46,633
up €46,633 (+122%), from €38,356 to €84,990
- Staff costs +€17,218
up €17,218 (+5.8%), from €295,915 to €313,133
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 | €1,222,584 | €2,887,863 | +€1.7m | +136% |
| Fixed assets | 21/28 | €4,280 | €4,100 | -€180 | -4.2% |
| Tangible fixed assets | 22/27 | €569 | €389 | -€180 | -31.6% |
| Plant, machinery and equipment | 23 | €569 | €389 | -€180 | -31.6% |
| Financial fixed assets | 28 | €3,711 | €3,711 | = | 0.0% |
| Current assets | 29/58 | €1,218,305 | €2,883,763 | +€1.7m | +137% |
| Stocks and contracts in progress | 3 | €348,317 | €1,412,057 | +€1.1m | +305% |
| Contracts in progress | 37 | €348,317 | €1,412,057 | +€1.1m | +305% |
| Amounts receivable within one year | 40/41 | €698,025 | €637,753 | -€60,272 | -8.6% |
| Trade receivables | 40 | €114,013 | €475,484 | +€361,471 | +317% |
| Other amounts receivable | 41 | €584,012 | €162,268 | -€421,743 | -72.2% |
| Cash at bank and in hand | 54/58 | €171,963 | €833,953 | +€661,991 | +385% |
| Total equity and liabilities | 10/49 | €1,222,584 | €2,887,863 | +€1.7m | +136% |
| Equity | 10/15 | €115,113 | €352,843 | +€237,730 | +207% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,113 | €342,843 | +€237,730 | +226% |
| Amounts payable | 17/49 | €1,107,471 | €2,535,020 | +€1.4m | +129% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Financial debts | 170/4 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €607,471 | €2,035,020 | +€1.4m | +235% |
| Trade debts | 44 | €337,821 | €1,705,178 | +€1.4m | +405% |
| Suppliers | 440/4 | €337,821 | €1,705,178 | +€1.4m | +405% |
| Taxes, remuneration and social security | 45 | €104,143 | €15,846 | -€88,297 | -84.8% |
| Taxes | 450/3 | €38,035 | €4,590 | -€33,445 | -87.9% |
| Remuneration and social security | 454/9 | €66,107 | €11,256 | -€54,852 | -83.0% |
| Other amounts payable | 47/48 | €165,508 | €313,996 | +€148,489 | +89.7% |
| Remuneration, social security and pensions | 62 | €295,915 | €313,133 | +€17,218 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €180 | = | 0.0% |
| Gross operating margin | 9900 | €439,491 | €649,712 | +€210,221 | +47.8% |
| Operating profit (loss) | 9901 | €143,396 | €336,399 | +€193,003 | +135% |
| Financial charges | 65/66B | €11,438 | €13,680 | +€2,242 | +19.6% |
| Recurring financial charges | 65 | €11,438 | €13,680 | +€2,242 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €131,958 | €322,720 | +€190,761 | +145% |
| Income taxes | 67/77 | €38,356 | €84,990 | +€46,633 | +122% |
| Profit (loss) for the period | 9904 | €93,602 | €237,730 | +€144,128 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €93,602 | €237,730 | +€144,128 | +154% |
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 21 October 2026 via checked.be.