Finest 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.
Finest Consult
Largest movements
- Cash +€38,161
up €38,161 (+81.9%), from €46,588 to €84,749
mainly Net result for the year (+€67,080) and Receivables within one year (+€26,753)
- Receivables within one year -€26,753
no longer reported in 2025 (was €26,753)
of which Trade receivables: -€15,565
- Tangible fixed assets -€18,898
down €18,898 (-3.4%), from €554,858 to €535,960
of which Land and buildings: -€17,161
- Receivables after one year +€13,814
up €13,814 (+64.9%), from €21,272 to €35,087
- Profit (loss) carried forward +€52,080
up €52,080 (+51.5%), from €101,210 to €153,291
- Debts after one year -€25,793
down €25,793 (-7.3%), from €352,983 to €327,189
- Trade debts -€11,666
down €11,666 (-69.5%), from €16,784 to €5,118
- Tax, wage and social debts +€9,291
up €9,291 (+36.9%), from €25,155 to €34,446
- Accrued charges and deferred income -€7,054
no longer reported in 2025 (was €7,054)
- Gross operating margin +€42,276
up €42,276 (+56.4%), from €74,938 to €117,214
- Taxes +€10,488
up €10,488 (+76.6%), from €13,700 to €24,188
- Financial charges -€2,679
down €2,679 (-32.3%), from €8,297 to €5,617
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 | €649,496 | €655,820 | +€6,324 | +1.0% |
| Fixed assets | 21/28 | €554,883 | €535,985 | -€18,898 | -3.4% |
| Tangible fixed assets | 22/27 | €554,858 | €535,960 | -€18,898 | -3.4% |
| Land and buildings | 22 | €546,335 | €529,174 | -€17,161 | -3.1% |
| Plant, machinery and equipment | 23 | €70 | - | -€70 | |
| Furniture and vehicles | 24 | €2,415 | €2,217 | -€197 | -8.2% |
| Other tangible fixed assets | 26 | €6,038 | €4,568 | -€1,470 | -24.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €94,613 | €119,835 | +€25,222 | +26.7% |
| Amounts receivable after more than one year | 29 | €21,272 | €35,087 | +€13,814 | +64.9% |
| Other amounts receivable | 291 | €21,272 | €35,087 | +€13,814 | +64.9% |
| Amounts receivable within one year | 40/41 | €26,753 | - | -€26,753 | |
| Trade receivables | 40 | €15,565 | - | -€15,565 | |
| Other amounts receivable | 41 | €11,188 | - | -€11,188 | |
| Cash at bank and in hand | 54/58 | €46,588 | €84,749 | +€38,161 | +81.9% |
| Total equity and liabilities | 10/49 | €649,496 | €655,820 | +€6,324 | +1.0% |
| Equity | 10/15 | €216,650 | €263,731 | +€47,080 | +21.7% |
| Contributions | 10/11 | €440 | €440 | = | 0.0% |
| Reserves | 13 | €115,000 | €110,000 | -€5,000 | -4.3% |
| Distributable reserves | 133 | €115,000 | €110,000 | -€5,000 | -4.3% |
| Profit (loss) carried forward | 14 | €101,210 | €153,291 | +€52,080 | +51.5% |
| Amounts payable | 17/49 | €432,846 | €392,089 | -€40,756 | -9.4% |
| Amounts payable after more than one year | 17 | €352,983 | €327,189 | -€25,793 | -7.3% |
| Financial debts | 170/4 | €352,983 | €327,189 | -€25,793 | -7.3% |
| Amounts payable within one year | 42/48 | €72,810 | €64,900 | -€7,909 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €30,871 | €25,336 | -€5,534 | -17.9% |
| Trade debts | 44 | €16,784 | €5,118 | -€11,666 | -69.5% |
| Suppliers | 440/4 | €16,784 | €5,118 | -€11,666 | -69.5% |
| Taxes, remuneration and social security | 45 | €25,155 | €34,446 | +€9,291 | +36.9% |
| Taxes | 450/3 | €25,155 | €34,446 | +€9,291 | +36.9% |
| Accrued charges and deferred income | 492/3 | €7,054 | - | -€7,054 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,227 | €19,879 | -€348 | -1.7% |
| Other operating charges | 640/8 | €1,578 | €1,733 | +€155 | +9.8% |
| Gross operating margin | 9900 | €74,938 | €117,214 | +€42,276 | +56.4% |
| Operating profit (loss) | 9901 | €53,133 | €95,602 | +€42,469 | +79.9% |
| Financial income | 75/76B | €355 | €1,284 | +€930 | +262% |
| Recurring financial income | 75 | €355 | €1,284 | +€930 | +262% |
| Financial charges | 65/66B | €8,297 | €5,617 | -€2,679 | -32.3% |
| Recurring financial charges | 65 | €8,297 | €5,617 | -€2,679 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €45,191 | €91,269 | +€46,078 | +102% |
| Income taxes | 67/77 | €13,700 | €24,188 | +€10,488 | +76.6% |
| Profit (loss) for the period | 9904 | €31,491 | €67,080 | +€35,590 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €31,491 | €67,080 | +€35,590 | +113% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.