FINESTIG B.V.: 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.
FINESTIG B.V.
Largest movements
- Receivables within one year +€334,114
up €334,114 (+19.8%), from €1.7m to €2.0m
of which Other amounts receivable: +€340,384
- Tangible fixed assets +€233,626
up €233,626 (+21.3%), from €1.1m to €1.3m
of which Furniture and vehicles: +€121,978
- Other debts +€455,000
up €455,000 (+57.6%), from €789,983 to €1.2m
- Reserves +€192,374
up €192,374 (+14.8%), from €1.3m to €1.5m
of which Distributable reserves: +€192,374
- Tax, wage and social debts -€152,934
down €152,934 (-84.1%), from €181,929 to €28,996
- Gross operating margin +€74,348
up €74,348 (+64.1%), from €115,978 to €190,326
- Financial income +€41,624
up €41,624 (+85.0%), from €48,960 to €90,583
- Depreciation +€33,637
up €33,637 (+175%), from €19,242 to €52,878
- Taxes -€15,133
down €15,133 (-42.4%), from €35,701 to €20,568
- Financial charges -€5,831
down €5,831 (-66.0%), from €8,836 to €3,005
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 | €2,818,336 | €3,375,281 | +€556,945 | +19.8% |
| Fixed assets | 21/28 | €1,099,194 | €1,332,820 | +€233,626 | +21.3% |
| Tangible fixed assets | 22/27 | €1,099,194 | €1,332,820 | +€233,626 | +21.3% |
| Land and buildings | 22 | €1,050,317 | €1,157,421 | +€107,105 | +10.2% |
| Plant, machinery and equipment | 23 | - | €4,544 | +€4,544 | |
| Furniture and vehicles | 24 | €48,877 | €170,855 | +€121,978 | +250% |
| Current assets | 29/58 | €1,719,142 | €2,042,461 | +€323,319 | +18.8% |
| Amounts receivable within one year | 40/41 | €1,688,414 | €2,022,528 | +€334,114 | +19.8% |
| Trade receivables | 40 | €60,842 | €54,571 | -€6,271 | -10.3% |
| Other amounts receivable | 41 | €1,627,572 | €1,967,957 | +€340,384 | +20.9% |
| Current investments | 50/53 | €6,657 | €0 | -€6,657 | -100% |
| Cash at bank and in hand | 54/58 | €21,608 | €18,116 | -€3,492 | -16.2% |
| Deferred charges and accrued income | 490/1 | €2,463 | €1,817 | -€646 | -26.2% |
| Total equity and liabilities | 10/49 | €2,818,336 | €3,375,281 | +€556,945 | +19.8% |
| Equity | 10/15 | €1,317,586 | €1,509,960 | +€192,374 | +14.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,297,586 | €1,489,960 | +€192,374 | +14.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,295,586 | €1,487,960 | +€192,374 | +14.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,500,750 | €1,865,322 | +€364,571 | +24.3% |
| Amounts payable after more than one year | 17 | €425,896 | €446,657 | +€20,762 | +4.9% |
| Financial debts | 170/4 | €425,896 | €446,657 | +€20,762 | +4.9% |
| Amounts payable within one year | 42/48 | €1,074,855 | €1,418,664 | +€343,810 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €73,594 | €96,851 | +€23,257 | +31.6% |
| Financial debts | 43 | €7 | €587 | +€579 | +7,777% |
| Credit institutions | 430/8 | €7 | €587 | +€579 | +7,777% |
| Trade debts | 44 | €29,341 | €47,248 | +€17,907 | +61.0% |
| Suppliers | 440/4 | €29,341 | €47,248 | +€17,907 | +61.0% |
| Taxes, remuneration and social security | 45 | €181,929 | €28,996 | -€152,934 | -84.1% |
| Taxes | 450/3 | €181,929 | €28,996 | -€152,934 | -84.1% |
| Other amounts payable | 47/48 | €789,983 | €1,244,983 | +€455,000 | +57.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,242 | €52,878 | +€33,637 | +175% |
| Other operating charges | 640/8 | €9,644 | €7,809 | -€1,835 | -19.0% |
| Non-recurring operating charges | 66A | - | €4,275 | +€4,275 | |
| Gross operating margin | 9900 | €115,978 | €190,326 | +€74,348 | +64.1% |
| Operating profit (loss) | 9901 | €87,092 | €125,364 | +€38,272 | +43.9% |
| Financial income | 75/76B | €48,960 | €90,583 | +€41,624 | +85.0% |
| Recurring financial income | 75 | €48,960 | €90,583 | +€41,624 | +85.0% |
| Financial charges | 65/66B | €8,836 | €3,005 | -€5,831 | -66.0% |
| Recurring financial charges | 65 | €8,836 | €3,005 | -€5,831 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €127,216 | €212,942 | +€85,726 | +67.4% |
| Income taxes | 67/77 | €35,701 | €20,568 | -€15,133 | -42.4% |
| Profit (loss) for the period | 9904 | €91,515 | €192,374 | +€100,859 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €91,515 | €192,374 | +€100,859 | +110% |
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 22 October 2026 via checked.be.