FINET PLUS: 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.
FINET PLUS
Largest movements
- Cash +€44,744
up €44,744 (+1034.1%), from €4,327 to €49,071
mainly Net result for the year (+€43,020) and Trade debts (+€8,499)
- Receivables within one year +€27,611
up €27,611 (+34.0%), from €81,160 to €108,770
of which Trade receivables: +€14,520
- Stocks and contracts -€4,898
no longer reported in 2025 (was €4,898)
- Deferred charges and accrued income -€3,010
down €3,010 (-95.3%), from €3,157 to €147
- Reserves +€43,020
up €43,020 (+87.3%), from €49,254 to €92,274
- Trade debts +€8,499
up €8,499 (+189.5%), from €4,485 to €12,984
- Tax, wage and social debts +€6,514
up €6,514 (+23.0%), from €28,346 to €34,861
- Other debts +€6,094
new in 2025: €6,094
- Gross operating margin +€6,964
up €6,964 (+12.7%), from €54,661 to €61,624
- Other operating charges -€2,252
down €2,252 (-85.0%), from €2,649 to €397
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 | €94,486 | €158,613 | +€64,127 | +67.9% |
| Fixed assets | 21/28 | €945 | €624 | -€320 | -33.9% |
| Tangible fixed assets | 22/27 | €945 | €624 | -€320 | -33.9% |
| Furniture and vehicles | 24 | €945 | €624 | -€320 | -33.9% |
| Current assets | 29/58 | €93,541 | €157,989 | +€64,447 | +68.9% |
| Stocks and contracts in progress | 3 | €4,898 | - | -€4,898 | |
| Contracts in progress | 37 | €4,898 | - | -€4,898 | |
| Amounts receivable within one year | 40/41 | €81,160 | €108,770 | +€27,611 | +34.0% |
| Trade receivables | 40 | - | €14,520 | +€14,520 | |
| Other amounts receivable | 41 | €81,160 | €94,250 | +€13,091 | +16.1% |
| Cash at bank and in hand | 54/58 | €4,327 | €49,071 | +€44,744 | +1034.1% |
| Deferred charges and accrued income | 490/1 | €3,157 | €147 | -€3,010 | -95.3% |
| Total equity and liabilities | 10/49 | €94,486 | €158,613 | +€64,127 | +67.9% |
| Equity | 10/15 | €61,654 | €104,674 | +€43,020 | +69.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,254 | €92,274 | +€43,020 | +87.3% |
| Distributable reserves | 133 | €49,254 | €92,274 | +€43,020 | +87.3% |
| Amounts payable | 17/49 | €32,832 | €53,939 | +€21,107 | +64.3% |
| Amounts payable within one year | 42/48 | €32,832 | €53,939 | +€21,107 | +64.3% |
| Trade debts | 44 | €4,485 | €12,984 | +€8,499 | +189.5% |
| Suppliers | 440/4 | €4,485 | €12,984 | +€8,499 | +189.5% |
| Taxes, remuneration and social security | 45 | €28,346 | €34,861 | +€6,514 | +23.0% |
| Taxes | 450/3 | €28,346 | €34,861 | +€6,514 | +23.0% |
| Other amounts payable | 47/48 | - | €6,094 | +€6,094 | |
| Non-recurring operating income | 76A | - | €23,724 | +€23,724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153 | €320 | +€167 | +109.0% |
| Other operating charges | 640/8 | €2,649 | €397 | -€2,252 | -85.0% |
| Gross operating margin | 9900 | €54,661 | €61,624 | +€6,964 | +12.7% |
| Operating profit (loss) | 9901 | €51,858 | €60,907 | +€9,048 | +17.4% |
| Financial charges | 65/66B | €289 | €327 | +€38 | +13.0% |
| Recurring financial charges | 65 | €289 | €327 | +€38 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €51,569 | €60,580 | +€9,011 | +17.5% |
| Income taxes | 67/77 | €17,301 | €17,560 | +€259 | +1.5% |
| Profit (loss) for the period | 9904 | €34,268 | €43,020 | +€8,751 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,268 | €43,020 | +€8,751 | +25.5% |
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 9 October 2026 via checked.be.