FinDD Finance: 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.
FinDD Finance
Largest movements
- Cash -€38,342
down €38,342 (-27.8%), from €137,837 to €99,495
mainly Trade debts (-€31,172) and Receivables within one year (-€13,000)
- Receivables within one year +€13,000
up €13,000 (+108%), from €12,000 to €25,000
- Intangible fixed assets -€12,000
down €12,000 (-25.0%), from €48,000 to €36,000
- Trade debts -€31,172
down €31,172 (-33.6%), from €92,843 to €61,671
- Accrued charges and deferred income -€5,699
down €5,699 (-80.3%), from €7,097 to €1,398
- Staff costs -€6,665
down €6,665 (-10.5%), from €63,445 to €56,780
- Taxes +€4,210
up €4,210 (+58.4%), from -€7,210 to -€3,000
- Gross operating margin -€2,177
down €2,177 (-3.1%), from €69,447 to €67,271
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 | €197,837 | €160,495 | -€37,342 | -18.9% |
| Fixed assets | 21/28 | €48,000 | €36,000 | -€12,000 | -25.0% |
| Intangible fixed assets | 21 | €48,000 | €36,000 | -€12,000 | -25.0% |
| Current assets | 29/58 | €149,837 | €124,495 | -€25,342 | -16.9% |
| Amounts receivable within one year | 40/41 | €12,000 | €25,000 | +€13,000 | +108% |
| Other amounts receivable | 41 | €12,000 | €25,000 | +€13,000 | +108% |
| Cash at bank and in hand | 54/58 | €137,837 | €99,495 | -€38,342 | -27.8% |
| Total equity and liabilities | 10/49 | €197,837 | €160,495 | -€37,342 | -18.9% |
| Equity | 10/15 | €87,080 | €87,826 | +€746 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,880 | €81,626 | +€746 | +0.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €494 | €494 | = | 0.0% |
| Distributable reserves | 133 | €78,527 | €79,274 | +€746 | +1.0% |
| Amounts payable | 17/49 | €110,757 | €72,669 | -€38,088 | -34.4% |
| Amounts payable within one year | 42/48 | €103,660 | €71,271 | -€32,389 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €3,452 | €3,022 | -€430 | -12.5% |
| Trade debts | 44 | €92,843 | €61,671 | -€31,172 | -33.6% |
| Suppliers | 440/4 | €92,843 | €61,671 | -€31,172 | -33.6% |
| Taxes, remuneration and social security | 45 | €7,365 | €6,578 | -€788 | -10.7% |
| Remuneration and social security | 454/9 | €7,365 | €6,578 | -€788 | -10.7% |
| Accrued charges and deferred income | 492/3 | €7,097 | €1,398 | -€5,699 | -80.3% |
| Remuneration, social security and pensions | 62 | €63,445 | €56,780 | -€6,665 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,000 | €12,000 | = | 0.0% |
| Other operating charges | 640/8 | €635 | €521 | -€114 | -18.0% |
| Gross operating margin | 9900 | €69,447 | €67,271 | -€2,177 | -3.1% |
| Operating profit (loss) | 9901 | -€6,633 | -€2,030 | +€4,603 | +69.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | - | €224 | +€224 | |
| Recurring financial charges | 65 | - | €224 | +€224 | |
| Profit (loss) for the period before taxes | 9903 | -€6,632 | -€2,254 | +€4,378 | +66.0% |
| Income taxes | 67/77 | -€7,210 | -€3,000 | +€4,210 | +58.4% |
| Profit (loss) for the period | 9904 | €578 | €746 | +€168 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €578 | €746 | +€168 | +29.1% |
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 25 October 2026 via checked.be.