Finea: 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.
Finea
Largest movements
- Cash -€152,750
down €152,750 (-62.2%), from €245,450 to €92,700
mainly Contributions, distributions and other (-€150,000) and Receivables after one year (-€83,057)
- Receivables after one year +€83,057
new in 2025: €83,057
- Receivables within one year +€42,035
up €42,035 (+204%), from €20,570 to €62,605
- Profit (loss) carried forward -€35,143
down €35,143 (-17.4%), from €202,434 to €167,291
- Trade debts +€10,254
up €10,254 (+299%), from €3,431 to €13,685
- Tax, wage and social debts -€5,557
down €5,557 (-9.1%), from €60,994 to €55,437
of which Taxes: -€5,575
- Other debts +€3,166
up €3,166 (+560%), from €566 to €3,731
- Gross operating margin -€5,676
down €5,676 (-3.6%), from €158,020 to €152,344
- Other operating charges +€1,662
up €1,662 (+1,096%), from €152 to €1,814
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 | €268,425 | €241,145 | -€27,280 | -10.2% |
| Current assets | 29/58 | €268,425 | €241,145 | -€27,280 | -10.2% |
| Amounts receivable after more than one year | 29 | - | €83,057 | +€83,057 | |
| Other amounts receivable | 291 | - | €83,057 | +€83,057 | |
| Amounts receivable within one year | 40/41 | €20,570 | €62,605 | +€42,035 | +204% |
| Trade receivables | 40 | €20,570 | €62,605 | +€42,035 | +204% |
| Cash at bank and in hand | 54/58 | €245,450 | €92,700 | -€152,750 | -62.2% |
| Deferred charges and accrued income | 490/1 | €2,406 | €2,783 | +€378 | +15.7% |
| Total equity and liabilities | 10/49 | €268,425 | €241,145 | -€27,280 | -10.2% |
| Equity | 10/15 | €203,434 | €168,291 | -€35,143 | -17.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,434 | €167,291 | -€35,143 | -17.4% |
| Amounts payable | 17/49 | €64,991 | €72,854 | +€7,863 | +12.1% |
| Amounts payable within one year | 42/48 | €64,991 | €72,854 | +€7,863 | +12.1% |
| Trade debts | 44 | €3,431 | €13,685 | +€10,254 | +299% |
| Suppliers | 440/4 | €3,431 | €13,685 | +€10,254 | +299% |
| Taxes, remuneration and social security | 45 | €60,994 | €55,437 | -€5,557 | -9.1% |
| Taxes | 450/3 | €58,742 | €53,167 | -€5,575 | -9.5% |
| Remuneration and social security | 454/9 | €2,252 | €2,270 | +€19 | +0.8% |
| Other amounts payable | 47/48 | €566 | €3,731 | +€3,166 | +560% |
| Other operating charges | 640/8 | €152 | €1,814 | +€1,662 | +1,096% |
| Gross operating margin | 9900 | €158,020 | €152,344 | -€5,676 | -3.6% |
| Operating profit (loss) | 9901 | €157,868 | €150,530 | -€7,338 | -4.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €119 | €325 | +€206 | +173% |
| Recurring financial charges | 65 | €119 | €325 | +€206 | +173% |
| Profit (loss) for the period before taxes | 9903 | €157,749 | €150,205 | -€7,544 | -4.8% |
| Income taxes | 67/77 | €36,713 | €35,348 | -€1,365 | -3.7% |
| Profit (loss) for the period | 9904 | €121,036 | €114,857 | -€6,179 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €121,036 | €114,857 | -€6,179 | -5.1% |
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 28 October 2026 via checked.be.