FINDY: 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.
FINDY
Largest movements
- Current investments +€104,586
up €104,586 (+88.0%), from €118,855 to €223,440
- Cash -€90,248
down €90,248 (-67.3%), from €134,128 to €43,880
mainly Current investments (-€104,586) and Tax, wage and social debts (-€5,647)
- Tangible fixed assets -€15,215
down €15,215 (-27.8%), from €54,732 to €39,517
of which Furniture and vehicles: -€14,838
- Tax, wage and social debts -€5,647
down €5,647 (-45.6%), from €12,395 to €6,748
of which Taxes: -€5,647
- Accrued charges and deferred income +€3,862
up €3,862 (+523.8%), from €737 to €4,600
- Gross operating margin +€3,203
up €3,203 (+21.5%), from €14,866 to €18,070
- Financial charges -€1,208
down €1,208 (-70.7%), from €1,708 to €500
- Financial income +€553
up €553 (+36.5%), from €1,514 to €2,068
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 | €316,840 | €316,664 | -€176 | -0.1% |
| Fixed assets | 21/28 | €54,732 | €39,517 | -€15,215 | -27.8% |
| Tangible fixed assets | 22/27 | €54,732 | €39,517 | -€15,215 | -27.8% |
| Plant, machinery and equipment | 23 | €1,382 | €1,005 | -€377 | -27.3% |
| Furniture and vehicles | 24 | €53,350 | €38,512 | -€14,838 | -27.8% |
| Current assets | 29/58 | €262,109 | €277,147 | +€15,039 | +5.7% |
| Amounts receivable within one year | 40/41 | €7,730 | €7,988 | +€258 | +3.3% |
| Trade receivables | 40 | €7,730 | €7,800 | +€70 | +0.9% |
| Other amounts receivable | 41 | €0 | €188 | +€188 | |
| Current investments | 50/53 | €118,855 | €223,440 | +€104,586 | +88.0% |
| Cash at bank and in hand | 54/58 | €134,128 | €43,880 | -€90,248 | -67.3% |
| Deferred charges and accrued income | 490/1 | €1,396 | €1,839 | +€443 | +31.8% |
| Total equity and liabilities | 10/49 | €316,840 | €316,664 | -€176 | -0.1% |
| Equity | 10/15 | €294,126 | €297,374 | +€3,249 | +1.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €294,619 | €296,374 | +€1,756 | +0.6% |
| Distributable reserves | 133 | €294,619 | €296,374 | +€1,756 | +0.6% |
| Profit (loss) carried forward | 14 | -€1,493 | €0 | +€1,493 | |
| Amounts payable | 17/49 | €22,715 | €19,290 | -€3,425 | -15.1% |
| Amounts payable within one year | 42/48 | €21,977 | €14,690 | -€7,287 | -33.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €12,395 | €6,748 | -€5,647 | -45.6% |
| Taxes | 450/3 | €10,895 | €5,248 | -€5,647 | -51.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €9,582 | €7,942 | -€1,640 | -17.1% |
| Accrued charges and deferred income | 492/3 | €737 | €4,600 | +€3,862 | +523.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,215 | €15,215 | = | 0.0% |
| Other operating charges | 640/8 | €634 | €691 | +€57 | +9.0% |
| Gross operating margin | 9900 | €14,866 | €18,070 | +€3,203 | +21.5% |
| Operating profit (loss) | 9901 | -€983 | €2,163 | +€3,146 | |
| Financial income | 75/76B | €1,514 | €2,068 | +€553 | +36.5% |
| Recurring financial income | 75 | €1,514 | €2,068 | +€553 | +36.5% |
| Financial charges | 65/66B | €1,708 | €500 | -€1,208 | -70.7% |
| Recurring financial charges | 65 | €1,708 | €500 | -€1,208 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,176 | €3,731 | +€4,907 | |
| Income taxes | 67/77 | €317 | €482 | +€166 | +52.3% |
| Profit (loss) for the period | 9904 | -€1,493 | €3,249 | +€4,742 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,493 | €3,249 | +€4,742 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.