Finergy Consult: 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.
Finergy Consult
Largest movements
- Cash +€51,257
up €51,257 (+110%), from €46,751 to €98,007
mainly Net result for the year (+€48,962) and Tax, wage and social debts (+€12,157)
- Receivables within one year +€9,529
up €9,529 (+20.8%), from €45,789 to €55,318
of which Trade receivables: +€9,752
- Tangible fixed assets +€1,934
new in 2025: €1,934
- Reserves +€48,962
up €48,962 (+71.0%), from €68,914 to €117,877
- Tax, wage and social debts +€12,157
up €12,157 (+48.1%), from €25,267 to €37,424
- Gross operating margin -€23,570
down €23,570 (-26.4%), from €89,313 to €65,743
- Taxes -€4,161
down €4,161 (-22.8%), from €18,220 to €14,059
- Financial charges +€915
up €915 (+127%), from €720 to €1,635
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 | €99,039 | €162,521 | +€63,482 | +64.1% |
| Fixed assets | 21/28 | - | €1,934 | +€1,934 | |
| Tangible fixed assets | 22/27 | - | €1,934 | +€1,934 | |
| Furniture and vehicles | 24 | - | €1,934 | +€1,934 | |
| Current assets | 29/58 | €99,039 | €160,587 | +€61,548 | +62.1% |
| Amounts receivable within one year | 40/41 | €45,789 | €55,318 | +€9,529 | +20.8% |
| Trade receivables | 40 | €45,566 | €55,318 | +€9,752 | +21.4% |
| Other amounts receivable | 41 | €223 | - | -€223 | |
| Cash at bank and in hand | 54/58 | €46,751 | €98,007 | +€51,257 | +110% |
| Deferred charges and accrued income | 490/1 | €6,500 | €7,262 | +€762 | +11.7% |
| Total equity and liabilities | 10/49 | €99,039 | €162,521 | +€63,482 | +64.1% |
| Equity | 10/15 | €71,914 | €120,877 | +€48,962 | +68.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €68,914 | €117,877 | +€48,962 | +71.0% |
| Distributable reserves | 133 | €68,914 | €117,877 | +€48,962 | +71.0% |
| Amounts payable | 17/49 | €27,125 | €41,644 | +€14,519 | +53.5% |
| Amounts payable within one year | 42/48 | €27,125 | €41,644 | +€14,519 | +53.5% |
| Trade debts | 44 | €1,858 | €2,691 | +€833 | +44.8% |
| Suppliers | 440/4 | €1,858 | €2,691 | +€833 | +44.8% |
| Taxes, remuneration and social security | 45 | €25,267 | €37,424 | +€12,157 | +48.1% |
| Taxes | 450/3 | €25,267 | €37,424 | +€12,157 | +48.1% |
| Other amounts payable | 47/48 | - | €1,529 | +€1,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €166 | +€166 | |
| Other operating charges | 640/8 | €1,458 | €945 | -€514 | -35.2% |
| Gross operating margin | 9900 | €89,313 | €65,743 | -€23,570 | -26.4% |
| Operating profit (loss) | 9901 | €87,855 | €64,632 | -€23,222 | -26.4% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €720 | €1,635 | +€915 | +127% |
| Recurring financial charges | 65 | €720 | €1,635 | +€915 | +127% |
| Profit (loss) for the period before taxes | 9903 | €87,134 | €63,022 | -€24,113 | -27.7% |
| Income taxes | 67/77 | €18,220 | €14,059 | -€4,161 | -22.8% |
| Profit (loss) for the period | 9904 | €68,914 | €48,962 | -€19,952 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,914 | €48,962 | -€19,952 | -29.0% |
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 19 October 2026 via checked.be.