FinCoTax: 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.
FinCoTax
Largest movements
- Tangible fixed assets -€16,142
down €16,142 (-27.9%), from €57,885 to €41,743
of which Furniture and vehicles: -€15,744
- Deferred charges and accrued income +€15,960
up €15,960 (+2,216%), from €720 to €16,680
- Cash -€12,872
down €12,872 (-20.5%), from €62,681 to €49,809
mainly Other debts (-€73,520) and Deferred charges and accrued income (-€15,960)
- Receivables within one year +€6,033
up €6,033 (+57.3%), from €10,527 to €16,560
of which Trade receivables: +€5,808
- Other debts -€73,520
no longer reported in 2025 (was €73,520)
- Profit (loss) carried forward +€58,449
new in 2025: €58,449
- Tax, wage and social debts +€7,628
up €7,628 (+101%), from €7,556 to €15,184
- Gross operating margin +€18,799
up €18,799 (+26.2%), from €71,747 to €90,546
- Taxes +€3,900
up €3,900 (+34.4%), from €11,329 to €15,229
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 | €131,813 | €124,792 | -€7,022 | -5.3% |
| Fixed assets | 21/28 | €57,885 | €41,743 | -€16,142 | -27.9% |
| Tangible fixed assets | 22/27 | €57,885 | €41,743 | -€16,142 | -27.9% |
| Plant, machinery and equipment | 23 | €1,426 | €1,028 | -€398 | -27.9% |
| Furniture and vehicles | 24 | €56,459 | €40,715 | -€15,744 | -27.9% |
| Current assets | 29/58 | €73,928 | €83,049 | +€9,121 | +12.3% |
| Amounts receivable within one year | 40/41 | €10,527 | €16,560 | +€6,033 | +57.3% |
| Trade receivables | 40 | €10,527 | €16,335 | +€5,808 | +55.2% |
| Other amounts receivable | 41 | - | €225 | +€225 | |
| Cash at bank and in hand | 54/58 | €62,681 | €49,809 | -€12,872 | -20.5% |
| Deferred charges and accrued income | 490/1 | €720 | €16,680 | +€15,960 | +2,216% |
| Total equity and liabilities | 10/49 | €131,813 | €124,792 | -€7,022 | -5.3% |
| Equity | 10/15 | €50,405 | €108,854 | +€58,449 | +116% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €31,855 | €31,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €58,449 | +€58,449 | |
| Amounts payable | 17/49 | €81,408 | €15,938 | -€65,470 | -80.4% |
| Amounts payable within one year | 42/48 | €81,408 | €15,938 | -€65,470 | -80.4% |
| Trade debts | 44 | €333 | €754 | +€421 | +127% |
| Suppliers | 440/4 | €333 | €754 | +€421 | +127% |
| Taxes, remuneration and social security | 45 | €7,556 | €15,184 | +€7,628 | +101% |
| Taxes | 450/3 | €7,556 | €15,184 | +€7,628 | +101% |
| Other amounts payable | 47/48 | €73,520 | - | -€73,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,142 | €16,142 | = | 0.0% |
| Other operating charges | 640/8 | €691 | €656 | -€36 | -5.1% |
| Gross operating margin | 9900 | €71,747 | €90,546 | +€18,799 | +26.2% |
| Operating profit (loss) | 9901 | €54,913 | €73,748 | +€18,835 | +34.3% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €54,849 | €73,677 | +€18,828 | +34.3% |
| Income taxes | 67/77 | €11,329 | €15,229 | +€3,900 | +34.4% |
| Profit (loss) for the period | 9904 | €43,520 | €58,449 | +€14,929 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,520 | €58,449 | +€14,929 | +34.3% |
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 20 October 2026 via checked.be.