FINESS EVENT: 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.
FINESS EVENT
Largest movements
- Cash +€84
up €84 (+535.3%), from €16 to €99
mainly Other debts (+€490) and Trade debts (+€433)
- Profit (loss) carried forward -€1,139
down €1,139 (-4.3%), from -€26,345 to -€27,485
- Other debts +€490
up €490 (+11.2%), from €4,393 to €4,883
- Trade debts +€433
up €433 (+53.6%), from €808 to €1,241
- Accrued charges and deferred income +€300
up €300 (+42.8%), from €700 to €1,000
- Gross operating margin +€194
up €194 (+21.8%), from -€887 to -€693
- Other operating charges +€52
up €52 (+15.0%), from €348 to €400
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 | €16 | €99 | +€84 | +535.3% |
| Current assets | 29/58 | €16 | €99 | +€84 | +535.3% |
| Cash at bank and in hand | 54/58 | €16 | €99 | +€84 | +535.3% |
| Total equity and liabilities | 10/49 | €16 | €99 | +€84 | +535.3% |
| Equity | 10/15 | -€5,885 | -€7,025 | -€1,139 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,345 | -€27,485 | -€1,139 | -4.3% |
| Amounts payable | 17/49 | €5,901 | €7,124 | +€1,223 | +20.7% |
| Amounts payable within one year | 42/48 | €5,201 | €6,124 | +€923 | +17.7% |
| Trade debts | 44 | €808 | €1,241 | +€433 | +53.6% |
| Suppliers | 440/4 | €808 | €1,241 | +€433 | +53.6% |
| Other amounts payable | 47/48 | €4,393 | €4,883 | +€490 | +11.2% |
| Accrued charges and deferred income | 492/3 | €700 | €1,000 | +€300 | +42.8% |
| Other operating charges | 640/8 | €348 | €400 | +€52 | +15.0% |
| Gross operating margin | 9900 | -€887 | -€693 | +€194 | +21.8% |
| Operating profit (loss) | 9901 | -€1,234 | -€1,093 | +€141 | +11.5% |
| Financial charges | 65/66B | €47 | €47 | -€0 | -0.4% |
| Recurring financial charges | 65 | €47 | €47 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,281 | -€1,139 | +€142 | +11.1% |
| Profit (loss) for the period | 9904 | -€1,281 | -€1,139 | +€142 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,281 | -€1,139 | +€142 | +11.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.