FINELBO: 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.
FINELBO
Largest movements
- Tangible fixed assets +€95,211
up €95,211 (+384%), from €24,789 to €120,000
- Revaluation surpluses +€95,211
new in 2025: €95,211
- Other debts +€6,842
new in 2025: €6,842
- Trade debts -€6,475
down €6,475 (-94.2%), from €6,875 to €400
- Gross operating margin +€1,634
up €1,634 (+97.0%), from -€1,684 to -€50
- Purchases and services -€1,634
down €1,634 (-97.0%), from €1,684 to €50
- Other operating charges -€1,609
no longer reported in 2025 (was €1,609)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,845 | €120,961 | +€95,116 | +368% |
| Fixed assets | 21/28 | €24,789 | €120,000 | +€95,211 | +384% |
| Tangible fixed assets | 22/27 | €24,789 | €120,000 | +€95,211 | +384% |
| Land and buildings | 22 | €24,789 | €120,000 | +€95,211 | +384% |
| Current assets | 29/58 | €1,056 | €961 | -€95 | -9.0% |
| Amounts receivable within one year | 40/41 | €1,056 | €961 | -€95 | -9.0% |
| Other amounts receivable | 41 | €1,056 | €961 | -€95 | -9.0% |
| Total equity and liabilities | 10/49 | €25,845 | €120,961 | +€95,116 | +368% |
| Equity | 10/15 | €18,970 | €113,719 | +€94,749 | +499% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | - | €95,211 | +€95,211 | |
| Reserves | 13 | €6,389 | €6,389 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €4,530 | €4,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,011 | -€6,473 | -€462 | -7.7% |
| Amounts payable | 17/49 | €6,875 | €7,242 | +€367 | +5.3% |
| Amounts payable within one year | 42/48 | €6,875 | €7,242 | +€367 | +5.3% |
| Trade debts | 44 | €6,875 | €400 | -€6,475 | -94.2% |
| Suppliers | 440/4 | €6,875 | €400 | -€6,475 | -94.2% |
| Other amounts payable | 47/48 | - | €6,842 | +€6,842 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,684 | €50 | -€1,634 | -97.0% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €1,609 | - | -€1,609 | |
| Gross operating margin | 9900 | -€1,684 | -€50 | +€1,634 | +97.0% |
| Operating profit (loss) | 9901 | -€3,680 | -€450 | +€3,231 | +87.8% |
| Financial charges | 65/66B | - | €12 | +€12 | |
| Recurring financial charges | 65 | - | €12 | +€12 | |
| Profit (loss) for the period before taxes | 9903 | -€3,680 | -€462 | +€3,218 | +87.4% |
| Profit (loss) for the period | 9904 | -€3,680 | -€462 | +€3,218 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,680 | -€462 | +€3,218 | +87.4% |
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 24 October 2026 via checked.be.