FiNDRa Consult: 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.
FiNDRa Consult
Largest movements
- Cash +€1,000
up €1,000 (+4.2%), from €24,000 to €25,000
mainly Net result for the year (+€1,388) and Trade debts (+€75)
- Receivables within one year +€319
up €319 (+7.9%), from €4,051 to €4,370
of which Other amounts receivable: +€319
- Reserves +€1,300
up €1,300 (+10.7%), from €12,100 to €13,400
- Other operating charges +€660
up €660 (+117%), from €565 to €1,224
- Gross operating margin +€368
up €368 (+6.7%), from €5,450 to €5,818
- Taxes +€284
up €284 (+9.8%), from €2,883 to €3,167
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 | €28,051 | €29,370 | +€1,319 | +4.7% |
| Current assets | 29/58 | €28,051 | €29,370 | +€1,319 | +4.7% |
| Amounts receivable within one year | 40/41 | €4,051 | €4,370 | +€319 | +7.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,051 | €4,370 | +€319 | +7.9% |
| Cash at bank and in hand | 54/58 | €24,000 | €25,000 | +€1,000 | +4.2% |
| Total equity and liabilities | 10/49 | €28,051 | €29,370 | +€1,319 | +4.7% |
| Equity | 10/15 | €17,664 | €19,052 | +€1,388 | +7.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,100 | €13,400 | +€1,300 | +10.7% |
| Distributable reserves | 133 | €12,100 | €13,400 | +€1,300 | +10.7% |
| Profit (loss) carried forward | 14 | €564 | €652 | +€88 | +15.6% |
| Amounts payable | 17/49 | €10,387 | €10,319 | -€69 | -0.7% |
| Amounts payable within one year | 42/48 | €10,000 | €9,919 | -€81 | -0.8% |
| Trade debts | 44 | - | €75 | +€75 | |
| Suppliers | 440/4 | - | €75 | +€75 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,000 | €9,844 | -€156 | -1.6% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €565 | €1,224 | +€660 | +117% |
| Gross operating margin | 9900 | €5,450 | €5,818 | +€368 | +6.7% |
| Operating profit (loss) | 9901 | €4,885 | €4,594 | -€292 | -6.0% |
| Financial income | 75/76B | €0 | €24 | +€24 | +118,250% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +118,250% |
| Financial charges | 65/66B | €50 | €63 | +€13 | +25.6% |
| Recurring financial charges | 65 | €50 | €63 | +€13 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €4,836 | €4,555 | -€281 | -5.8% |
| Income taxes | 67/77 | €2,883 | €3,167 | +€284 | +9.8% |
| Profit (loss) for the period | 9904 | €1,953 | €1,388 | -€565 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,953 | €1,388 | -€565 | -28.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.