FINESSMO: 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.
FINESSMO
Largest movements
- Current investments +€80,029
up €80,029 (+13.3%), from €602,821 to €682,850
- Cash +€67,109
up €67,109 (+186.9%), from €35,907 to €103,016
mainly Net result for the year (+€136,226) and Receivables within one year (+€5,682)
- Reserves +€136,226
up €136,226 (+22.0%), from €618,361 to €754,586
- Financial income -€3,669
down €3,669 (-15.7%), from €23,378 to €19,709
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 | €656,053 | €794,649 | +€138,596 | +21.1% |
| Fixed assets | 21/28 | €11,060 | €8,291 | -€2,769 | -25.0% |
| Tangible fixed assets | 22/27 | €11,060 | €8,291 | -€2,769 | -25.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €11,060 | €8,291 | -€2,769 | -25.0% |
| Current assets | 29/58 | €644,993 | €786,358 | +€141,365 | +21.9% |
| Amounts receivable within one year | 40/41 | €5,682 | - | -€5,682 | |
| Trade receivables | 40 | €51 | - | -€51 | |
| Other amounts receivable | 41 | €5,631 | - | -€5,631 | |
| Current investments | 50/53 | €602,821 | €682,850 | +€80,029 | +13.3% |
| Cash at bank and in hand | 54/58 | €35,907 | €103,016 | +€67,109 | +186.9% |
| Deferred charges and accrued income | 490/1 | €583 | €492 | -€90 | -15.5% |
| Total equity and liabilities | 10/49 | €656,053 | €794,649 | +€138,596 | +21.1% |
| Equity | 10/15 | €636,961 | €773,186 | +€136,226 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €618,361 | €754,586 | +€136,226 | +22.0% |
| Distributable reserves | 133 | €618,361 | €754,586 | +€136,226 | +22.0% |
| Amounts payable | 17/49 | €19,092 | €21,463 | +€2,371 | +12.4% |
| Amounts payable within one year | 42/48 | €19,092 | €21,463 | +€2,371 | +12.4% |
| Trade debts | 44 | €98 | €1,633 | +€1,534 | +1560.4% |
| Suppliers | 440/4 | €98 | €1,633 | +€1,534 | +1560.4% |
| Taxes, remuneration and social security | 45 | €18,994 | €19,830 | +€836 | +4.4% |
| Taxes | 450/3 | €11,153 | €11,708 | +€556 | +5.0% |
| Remuneration and social security | 454/9 | €7,841 | €8,122 | +€281 | +3.6% |
| Remuneration, social security and pensions | 62 | €67,650 | €70,109 | +€2,458 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,861 | €4,775 | +€1,915 | +66.9% |
| Other operating charges | 640/8 | €2,057 | €2,116 | +€59 | +2.9% |
| Gross operating margin | 9900 | €254,655 | €256,484 | +€1,828 | +0.7% |
| Operating profit (loss) | 9901 | €182,088 | €179,484 | -€2,604 | -1.4% |
| Financial income | 75/76B | €23,378 | €19,709 | -€3,669 | -15.7% |
| Recurring financial income | 75 | €23,378 | €19,709 | -€3,669 | -15.7% |
| Financial charges | 65/66B | €150 | €895 | +€746 | +497.9% |
| Recurring financial charges | 65 | €150 | €895 | +€746 | +497.9% |
| Profit (loss) for the period before taxes | 9903 | €205,315 | €198,297 | -€7,018 | -3.4% |
| Income taxes | 67/77 | €63,657 | €62,072 | -€1,586 | -2.5% |
| Profit (loss) for the period | 9904 | €141,658 | €136,226 | -€5,432 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €141,658 | €136,226 | -€5,432 | -3.8% |
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 8 October 2026 via checked.be.