FINEDIS: 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.
What changed
FINEDIS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,275
2024 · -€3,076+€14,351
Equity
€144,160
2024 · €132,884+€11,275
Cash
€19,640
2024 · €216+€19,425
Balance sheet total
€647,870
2024 · €677,520-€29,650
Largest movements
Assets
- Tangible fixed assets -€51,549
down €51,549 (-9.2%), from €558,509 to €506,960
of which Land and buildings: -€48,252
- Receivables after one year +€24,532
up €24,532 (+44.2%), from €55,549 to €80,082
- Current investments -€20,127
down €20,127 (-50.8%), from €39,627 to €19,500
- Cash +€19,425
up €19,425 (+9006.2%), from €216 to €19,640
mainly Depreciation (+€50,466) and Current investments (+€20,127)
Equity and liabilities
- Debts after one year -€31,822
down €31,822 (-14.1%), from €225,276 to €193,454
- Profit (loss) carried forward +€12,912
up €12,912 (+93.8%), from -€13,762 to -€851
- Trade debts -€8,952
down €8,952 (-87.8%), from €10,197 to €1,244
Income statement
- Financial income +€16,439
up €16,439 (+451632.4%), from €4 to €16,443
- Taxes +€4,203
up €4,203 (+293.6%), from €1,431 to €5,634
- Gross operating margin +€1,719
up €1,719 (+1.3%), from €130,964 to €132,683
- Depreciation -€1,396
down €1,396 (-2.7%), from €51,863 to €50,466
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.
Result 2024
-€3,076
Gross operating margin
+€1,719
Staff costs
-€1,252
Depreciation
+€1,396
Other operating charges
+€671
Other operating items
-€1,082
Financial income
+€16,439
Financial charges
+€663
Taxes
-€4,203
Result 2025
€11,275
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.
From operations
+€29,458
Investment
+€21,209
Financing
-€31,242
Cash 2024
€216
From operations (derived)
+€29,458
Net result for the year
+€11,275
Depreciation
+€50,466
Receivables after one year
-€24,532
Receivables within one year
+€2,802
Deferred charges and accrued income
-€870
Provisions
-€2,977
Trade debts
-€8,952
Tax, wage and social debts
+€1,686
Accrued charges and deferred income
+€561
Investment (derived)
+€21,209
Investment in fixed assets (net)
+€1,082
Current investments
+€20,127
Financing
-€31,242
Debts after one year
-€31,822
Current portion of long-term debt
+€580
Cash 2025
€19,640
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €677,520 | €647,870 | -€29,650 | -4.4% |
| Fixed assets | 21/28 | €558,969 | €507,420 | -€51,549 | -9.2% |
| Tangible fixed assets | 22/27 | €558,509 | €506,960 | -€51,549 | -9.2% |
| Land and buildings | 22 | €552,231 | €503,979 | -€48,252 | -8.7% |
| Plant, machinery and equipment | 23 | €142 | - | -€142 | |
| Furniture and vehicles | 24 | €6,136 | €2,981 | -€3,154 | -51.4% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €118,552 | €140,451 | +€21,899 | +18.5% |
| Amounts receivable after more than one year | 29 | €55,549 | €80,082 | +€24,532 | +44.2% |
| Other amounts receivable | 291 | €55,549 | €80,082 | +€24,532 | +44.2% |
| Amounts receivable within one year | 40/41 | €21,903 | €19,101 | -€2,802 | -12.8% |
| Trade receivables | 40 | €20,331 | €17,182 | -€3,149 | -15.5% |
| Other amounts receivable | 41 | €1,572 | €1,919 | +€347 | +22.1% |
| Current investments | 50/53 | €39,627 | €19,500 | -€20,127 | -50.8% |
| Cash at bank and in hand | 54/58 | €216 | €19,640 | +€19,425 | +9006.2% |
| Deferred charges and accrued income | 490/1 | €1,257 | €2,127 | +€870 | +69.2% |
| Total equity and liabilities | 10/49 | €677,520 | €647,870 | -€29,650 | -4.4% |
| Equity | 10/15 | €132,884 | €144,160 | +€11,275 | +8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €140,447 | €138,810 | -€1,637 | -1.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €138,592 | €136,955 | -€1,637 | -1.2% |
| Profit (loss) carried forward | 14 | -€13,762 | -€851 | +€12,912 | +93.8% |
| Provisions and deferred taxes | 16 | €255,889 | €252,911 | -€2,977 | -1.2% |
| Provisions for liabilities and charges | 160/5 | €221,241 | €218,672 | -€2,568 | -1.2% |
| Environmental obligations | 163 | €221,241 | €218,672 | -€2,568 | -1.2% |
| Deferred taxes | 168 | €34,648 | €34,239 | -€409 | -1.2% |
| Amounts payable | 17/49 | €288,747 | €250,800 | -€37,948 | -13.1% |
| Amounts payable after more than one year | 17 | €225,276 | €193,454 | -€31,822 | -14.1% |
| Financial debts | 170/4 | €225,276 | €193,454 | -€31,822 | -14.1% |
| Amounts payable within one year | 42/48 | €63,471 | €56,785 | -€6,686 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €31,242 | €31,822 | +€580 | +1.9% |
| Trade debts | 44 | €10,197 | €1,244 | -€8,952 | -87.8% |
| Suppliers | 440/4 | €10,197 | €1,244 | -€8,952 | -87.8% |
| Taxes, remuneration and social security | 45 | €22,033 | €23,719 | +€1,686 | +7.7% |
| Taxes | 450/3 | €9,476 | €13,757 | +€4,281 | +45.2% |
| Remuneration and social security | 454/9 | €12,556 | €9,962 | -€2,595 | -20.7% |
| Accrued charges and deferred income | 492/3 | - | €561 | +€561 | |
| Remuneration, social security and pensions | 62 | €56,192 | €57,445 | +€1,252 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,863 | €50,466 | -€1,396 | -2.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,568 | -€2,568 | = | 0.0% |
| Other operating charges | 640/8 | €3,818 | €3,147 | -€671 | -17.6% |
| Non-recurring operating charges | 66A | - | €1,082 | +€1,082 | |
| Gross operating margin | 9900 | €130,964 | €132,683 | +€1,719 | +1.3% |
| Operating profit (loss) | 9901 | €21,660 | €23,111 | +€1,451 | +6.7% |
| Financial income | 75/76B | €4 | €16,443 | +€16,439 | +451632.4% |
| Recurring financial income | 75 | €4 | €16,443 | +€16,439 | +451632.4% |
| Financial charges | 65/66B | €23,717 | €23,054 | -€663 | -2.8% |
| Recurring financial charges | 65 | €23,717 | €23,054 | -€663 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,054 | €16,500 | +€18,554 | |
| Transfer from deferred taxes | 780 | €409 | €409 | = | 0.0% |
| Income taxes | 67/77 | €1,431 | €5,634 | +€4,203 | +293.6% |
| Profit (loss) for the period | 9904 | -€3,076 | €11,275 | +€14,351 | |
| Transfer from tax-exempt reserves | 789 | €1,637 | €1,637 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,439 | €12,912 | +€14,351 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.