Findysis: 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.
Findysis
Largest movements
- Receivables within one year +€15,252
up €15,252 (+30.8%), from €49,487 to €64,739
of which Trade receivables: +€21,285
- Cash -€13,014
down €13,014 (-10.4%), from €125,557 to €112,542
mainly Contributions, distributions and other (-€220,000) and Receivables within one year (-€15,252)
- Deferred charges and accrued income +€2,951
new in 2025: €2,951
- Tangible fixed assets -€2,638
down €2,638 (-22.7%), from €11,644 to €9,006
of which Furniture and vehicles: -€1,509
- Profit (loss) carried forward -€142,294
down €142,294 (-81.3%), from €175,044 to €32,750
- Other debts +€140,244
up €140,244 (+20,408%), from €687 to €140,931
- Trade debts +€2,413
up €2,413 (+933%), from €259 to €2,671
- Gross operating margin +€4,506
up €4,506 (+4.5%), from €99,891 to €104,396
- Taxes +€1,797
up €1,797 (+9.2%), from €19,635 to €21,432
- Financial charges +€1,280
up €1,280 (+82.0%), from €1,560 to €2,840
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 | €186,688 | €189,239 | +€2,551 | +1.4% |
| Fixed assets | 21/28 | €11,644 | €9,006 | -€2,638 | -22.7% |
| Tangible fixed assets | 22/27 | €11,644 | €9,006 | -€2,638 | -22.7% |
| Land and buildings | 22 | €5,770 | €5,136 | -€635 | -11.0% |
| Plant, machinery and equipment | 23 | €1,328 | €835 | -€494 | -37.2% |
| Furniture and vehicles | 24 | €4,545 | €3,036 | -€1,509 | -33.2% |
| Current assets | 29/58 | €175,044 | €180,233 | +€5,189 | +3.0% |
| Amounts receivable within one year | 40/41 | €49,487 | €64,739 | +€15,252 | +30.8% |
| Trade receivables | 40 | €13,522 | €34,807 | +€21,285 | +157% |
| Other amounts receivable | 41 | €35,965 | €29,933 | -€6,033 | -16.8% |
| Cash at bank and in hand | 54/58 | €125,557 | €112,542 | -€13,014 | -10.4% |
| Deferred charges and accrued income | 490/1 | - | €2,951 | +€2,951 | |
| Total equity and liabilities | 10/49 | €186,688 | €189,239 | +€2,551 | +1.4% |
| Equity | 10/15 | €177,544 | €35,250 | -€142,294 | -80.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,044 | €32,750 | -€142,294 | -81.3% |
| Amounts payable | 17/49 | €9,144 | €153,990 | +€144,846 | +1,584% |
| Amounts payable within one year | 42/48 | €9,144 | €153,494 | +€144,350 | +1,579% |
| Trade debts | 44 | €259 | €2,671 | +€2,413 | +933% |
| Suppliers | 440/4 | €259 | €2,671 | +€2,413 | +933% |
| Taxes, remuneration and social security | 45 | €8,198 | €9,891 | +€1,693 | +20.7% |
| Taxes | 450/3 | €8,198 | €9,891 | +€1,693 | +20.7% |
| Other amounts payable | 47/48 | €687 | €140,931 | +€140,244 | +20,408% |
| Accrued charges and deferred income | 492/3 | - | €496 | +€496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,391 | €2,638 | +€247 | +10.3% |
| Other operating charges | 640/8 | €53 | €837 | +€784 | +1,478% |
| Non-recurring operating charges | 66A | €1,514 | €0 | -€1,514 | -100% |
| Gross operating margin | 9900 | €99,891 | €104,396 | +€4,506 | +4.5% |
| Operating profit (loss) | 9901 | €95,933 | €100,922 | +€4,989 | +5.2% |
| Financial income | 75/76B | €964 | €1,056 | +€92 | +9.5% |
| Recurring financial income | 75 | €964 | €1,056 | +€92 | +9.5% |
| Financial charges | 65/66B | €1,560 | €2,840 | +€1,280 | +82.0% |
| Recurring financial charges | 65 | €1,560 | €2,840 | +€1,280 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | €95,336 | €99,138 | +€3,802 | +4.0% |
| Income taxes | 67/77 | €19,635 | €21,432 | +€1,797 | +9.2% |
| Profit (loss) for the period | 9904 | €75,701 | €77,706 | +€2,004 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,701 | €77,706 | +€2,004 | +2.6% |
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.