FINCOSOFT: 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.
FINCOSOFT
Largest movements
- Current investments +€443,157
up €443,157 (+74.4%), from €595,711 to €1.0m
- Cash -€214,167
down €214,167 (-60.9%), from €351,638 to €137,471
mainly Current investments (-€443,157) and Contributions, distributions and other (-€55,000)
- Reserves +€223,000
up €223,000 (+23.2%), from €960,860 to €1.2m
- Gross operating margin +€177,309
up €177,309 (+77.0%), from €230,168 to €407,477
- Taxes +€57,435
up €57,435 (+79.0%), from €72,660 to €130,094
- Financial income +€9,061
up €9,061 (+46.1%), from €19,668 to €28,729
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 | €1,025,768 | €1,247,467 | +€221,699 | +21.6% |
| Fixed assets | 21/28 | €39,966 | €28,626 | -€11,340 | -28.4% |
| Tangible fixed assets | 22/27 | €39,966 | €28,626 | -€11,340 | -28.4% |
| Furniture and vehicles | 24 | €39,966 | €28,626 | -€11,340 | -28.4% |
| Current assets | 29/58 | €985,802 | €1,218,841 | +€233,039 | +23.6% |
| Amounts receivable within one year | 40/41 | €36,242 | €40,083 | +€3,840 | +10.6% |
| Trade receivables | 40 | €36,242 | €40,083 | +€3,840 | +10.6% |
| Current investments | 50/53 | €595,711 | €1,038,867 | +€443,157 | +74.4% |
| Cash at bank and in hand | 54/58 | €351,638 | €137,471 | -€214,167 | -60.9% |
| Deferred charges and accrued income | 490/1 | €2,211 | €2,420 | +€209 | +9.5% |
| Total equity and liabilities | 10/49 | €1,025,768 | €1,247,467 | +€221,699 | +21.6% |
| Equity | 10/15 | €994,771 | €1,218,120 | +€223,349 | +22.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €960,860 | €1,183,860 | +€223,000 | +23.2% |
| Distributable reserves | 133 | €960,860 | €1,183,860 | +€223,000 | +23.2% |
| Profit (loss) carried forward | 14 | €21,511 | €21,860 | +€349 | +1.6% |
| Amounts payable | 17/49 | €30,997 | €29,347 | -€1,650 | -5.3% |
| Amounts payable after more than one year | 17 | €3,623 | - | -€3,623 | |
| Financial debts | 170/4 | €3,623 | - | -€3,623 | |
| Amounts payable within one year | 42/48 | €27,374 | €29,347 | +€1,973 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €14,410 | €3,623 | -€10,787 | -74.9% |
| Trade debts | 44 | €6,059 | €7,379 | +€1,320 | +21.8% |
| Suppliers | 440/4 | €6,059 | €7,379 | +€1,320 | +21.8% |
| Taxes, remuneration and social security | 45 | €6,905 | €18,345 | +€11,440 | +165.7% |
| Taxes | 450/3 | €6,905 | €18,345 | +€11,440 | +165.7% |
| Non-recurring operating income | 76A | - | €220,000 | +€220,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,821 | €17,956 | +€1,135 | +6.7% |
| Other operating charges | 640/8 | €915 | €1,495 | +€580 | +63.4% |
| Gross operating margin | 9900 | €230,168 | €407,477 | +€177,309 | +77.0% |
| Operating profit (loss) | 9901 | €212,432 | €388,026 | +€175,594 | +82.7% |
| Financial income | 75/76B | €19,668 | €28,729 | +€9,061 | +46.1% |
| Recurring financial income | 75 | €19,668 | €28,729 | +€9,061 | +46.1% |
| Financial charges | 65/66B | €4,617 | €8,312 | +€3,694 | +80.0% |
| Recurring financial charges | 65 | €4,617 | €8,312 | +€3,694 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | €227,483 | €408,443 | +€180,961 | +79.5% |
| Income taxes | 67/77 | €72,660 | €130,094 | +€57,435 | +79.0% |
| Profit (loss) for the period | 9904 | €154,823 | €278,349 | +€123,526 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €154,823 | €278,349 | +€123,526 | +79.8% |
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 4 October 2026 via checked.be.