FINDISH: 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.
FINDISH
Largest movements
- Cash +€12,817
up €12,817 (+189%), from €6,781 to €19,598
mainly Other debts (+€59,696) and Trade debts (+€8,002)
- Financial fixed assets +€6,600
new in 2025: €6,600
- Stocks and contracts +€4,809
up €4,809 (+27.9%), from €17,242 to €22,051
- Tangible fixed assets -€3,063
down €3,063 (-21.4%), from €14,340 to €11,277
- Receivables within one year -€1,612
down €1,612 (-66.3%), from €2,432 to €820
of which Trade receivables: -€1,203
- Other debts +€59,696
up €59,696 (+305%), from €19,561 to €79,257
- Profit (loss) carried forward -€43,537
down €43,537, from €7,746 to -€35,791
- Trade debts +€8,002
up €8,002 (+1,296%), from €618 to €8,620
- Tax, wage and social debts -€3,414
down €3,414 (-27.6%), from €12,371 to €8,957
- Gross operating margin -€45,356
down €45,356, from €8,159 to -€37,196
- Depreciation +€3,862
up €3,862 (+269%), from €1,436 to €5,298
- Taxes -€1,415
down €1,415, from €1,363 to -€52
- Financial charges +€662
up €662 (+153%), from €433 to €1,095
- Other operating charges -€449
no longer reported in 2025 (was €449)
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 | €41,295 | €62,043 | +€20,748 | +50.2% |
| Fixed assets | 21/28 | €14,340 | €17,877 | +€3,537 | +24.7% |
| Tangible fixed assets | 22/27 | €14,340 | €11,277 | -€3,063 | -21.4% |
| Furniture and vehicles | 24 | €14,340 | €11,277 | -€3,063 | -21.4% |
| Financial fixed assets | 28 | - | €6,600 | +€6,600 | |
| Current assets | 29/58 | €26,955 | €44,165 | +€17,211 | +63.9% |
| Stocks and contracts in progress | 3 | €17,242 | €22,051 | +€4,809 | +27.9% |
| Stocks | 30/36 | €17,242 | €22,051 | +€4,809 | +27.9% |
| Amounts receivable within one year | 40/41 | €2,432 | €820 | -€1,612 | -66.3% |
| Trade receivables | 40 | €2,023 | €820 | -€1,203 | -59.5% |
| Other amounts receivable | 41 | €409 | - | -€409 | |
| Cash at bank and in hand | 54/58 | €6,781 | €19,598 | +€12,817 | +189% |
| Deferred charges and accrued income | 490/1 | €500 | €1,696 | +€1,196 | +239% |
| Total equity and liabilities | 10/49 | €41,295 | €62,043 | +€20,748 | +50.2% |
| Equity | 10/15 | €8,746 | -€34,791 | -€43,537 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,746 | -€35,791 | -€43,537 | |
| Amounts payable | 17/49 | €32,549 | €96,834 | +€64,285 | +197% |
| Amounts payable within one year | 42/48 | €32,549 | €96,834 | +€64,285 | +197% |
| Trade debts | 44 | €618 | €8,620 | +€8,002 | +1,296% |
| Suppliers | 440/4 | €618 | €8,620 | +€8,002 | +1,296% |
| Taxes, remuneration and social security | 45 | €12,371 | €8,957 | -€3,414 | -27.6% |
| Taxes | 450/3 | €12,371 | €8,957 | -€3,414 | -27.6% |
| Other amounts payable | 47/48 | €19,561 | €79,257 | +€59,696 | +305% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | €5,298 | +€3,862 | +269% |
| Other operating charges | 640/8 | €449 | - | -€449 | |
| Gross operating margin | 9900 | €8,159 | -€37,196 | -€45,356 | |
| Operating profit (loss) | 9901 | €6,275 | -€42,494 | -€48,769 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €433 | €1,095 | +€662 | +153% |
| Recurring financial charges | 65 | €433 | €1,095 | +€662 | +153% |
| Profit (loss) for the period before taxes | 9903 | €5,842 | -€43,589 | -€49,431 | |
| Income taxes | 67/77 | €1,363 | -€52 | -€1,415 | |
| Profit (loss) for the period | 9904 | €4,479 | -€43,537 | -€48,016 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,479 | -€43,537 | -€48,016 |
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 14 October 2026 via checked.be.