FinEfficient: 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.
FinEfficient
Largest movements
- Deferred charges and accrued income +€9,289
up €9,289 (+1277.8%), from €727 to €10,016
- Receivables within one year -€8,439
down €8,439 (-62.0%), from €13,619 to €5,180
of which Trade receivables: -€12,978
- Cash +€7,511
up €7,511 (+34.0%), from €22,108 to €29,619
mainly Trade debts (+€11,443) and Net result for the year (+€8,918)
- Tangible fixed assets +€1,012
up €1,012 (+77.8%), from €1,300 to €2,312
of which Plant, machinery and equipment: +€1,146
- Financial fixed assets -€750
no longer reported in 2025 (was €750)
- Tax, wage and social debts -€11,739
no longer reported in 2025 (was €11,739)
- Trade debts +€11,443
up €11,443 (+12636.2%), from €91 to €11,534
- Reserves +€8,918
up €8,918 (+36.9%), from €24,175 to €33,093
- Turnover -€102,555
no longer reported in 2025 (was €102,555)
- Purchases and services -€69,147
no longer reported in 2025 (was €69,147)
- Gross operating margin -€16,944
down €16,944 (-50.7%), from €33,408 to €16,463
- Taxes -€4,015
down €4,015 (-54.2%), from €7,408 to €3,393
- Financial charges +€1,909
up €1,909 (+198.3%), from €963 to €2,872
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 | €38,504 | €47,127 | +€8,623 | +22.4% |
| Fixed assets | 21/28 | €2,050 | €2,312 | +€262 | +12.8% |
| Tangible fixed assets | 22/27 | €1,300 | €2,312 | +€1,012 | +77.8% |
| Plant, machinery and equipment | 23 | - | €1,146 | +€1,146 | |
| Furniture and vehicles | 24 | €1,300 | €1,166 | -€135 | -10.3% |
| Financial fixed assets | 28 | €750 | - | -€750 | |
| Current assets | 29/58 | €36,454 | €44,815 | +€8,361 | +22.9% |
| Amounts receivable within one year | 40/41 | €13,619 | €5,180 | -€8,439 | -62.0% |
| Trade receivables | 40 | €12,978 | - | -€12,978 | |
| Other amounts receivable | 41 | €641 | €5,180 | +€4,539 | +707.9% |
| Cash at bank and in hand | 54/58 | €22,108 | €29,619 | +€7,511 | +34.0% |
| Deferred charges and accrued income | 490/1 | €727 | €10,016 | +€9,289 | +1277.8% |
| Total equity and liabilities | 10/49 | €38,504 | €47,127 | +€8,623 | +22.4% |
| Equity | 10/15 | €26,675 | €35,593 | +€8,918 | +33.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €24,175 | €33,093 | +€8,918 | +36.9% |
| Distributable reserves | 133 | €24,175 | €33,093 | +€8,918 | +36.9% |
| Amounts payable | 17/49 | €11,829 | €11,534 | -€296 | -2.5% |
| Amounts payable within one year | 42/48 | €11,829 | €11,534 | -€296 | -2.5% |
| Trade debts | 44 | €91 | €11,534 | +€11,443 | +12636.2% |
| Suppliers | 440/4 | €91 | €11,534 | +€11,443 | +12636.2% |
| Taxes, remuneration and social security | 45 | €11,739 | - | -€11,739 | |
| Taxes | 450/3 | €11,739 | - | -€11,739 | |
| Turnover | 70 | €102,555 | - | -€102,555 | |
| Goods, raw materials, services and sundry goods | 60/61 | €69,147 | - | -€69,147 | |
| Remuneration, social security and pensions | 62 | €661 | - | -€661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €268 | +€223 | +495.0% |
| Other operating charges | 640/8 | €157 | €1,013 | +€856 | +544.8% |
| Gross operating margin | 9900 | €33,408 | €16,463 | -€16,944 | -50.7% |
| Operating profit (loss) | 9901 | €32,545 | €15,183 | -€17,362 | -53.3% |
| Financial income | 75/76B | €1 | €1 | -€0 | -7.5% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -7.5% |
| Financial charges | 65/66B | €963 | €2,872 | +€1,909 | +198.3% |
| Recurring financial charges | 65 | €963 | €2,872 | +€1,909 | +198.3% |
| Profit (loss) for the period before taxes | 9903 | €31,583 | €12,311 | -€19,272 | -61.0% |
| Income taxes | 67/77 | €7,408 | €3,393 | -€4,015 | -54.2% |
| Profit (loss) for the period | 9904 | €24,175 | €8,918 | -€15,257 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,175 | €8,918 | -€15,257 | -63.1% |
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 12 October 2026 via checked.be.