FineTuned: 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.
FineTuned
Largest movements
- Cash +€70,732
up €70,732 (+343.7%), from €20,578 to €91,310
mainly Net result for the year (+€73,878) and Other debts (+€2,407)
- Receivables within one year +€4,564
up €4,564 (+35.3%), from €12,947 to €17,511
of which Trade receivables: +€4,296
- Profit (loss) carried forward +€72,212
up €72,212 (+256.5%), from €28,154 to €100,366
- Other debts +€2,407
up €2,407 (+280.2%), from €859 to €3,266
- Gross operating margin +€56,829
up €56,829 (+154.7%), from €36,743 to €93,572
- Taxes +€11,404
up €11,404 (+152.2%), from €7,491 to €18,895
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 | €35,685 | €109,929 | +€74,245 | +208.1% |
| Fixed assets | 21/28 | €1,783 | €1,109 | -€674 | -37.8% |
| Tangible fixed assets | 22/27 | €1,783 | €1,109 | -€674 | -37.8% |
| Furniture and vehicles | 24 | €1,783 | €1,109 | -€674 | -37.8% |
| Current assets | 29/58 | €33,902 | €108,821 | +€74,919 | +221.0% |
| Amounts receivable within one year | 40/41 | €12,947 | €17,511 | +€4,564 | +35.3% |
| Trade receivables | 40 | €10,255 | €14,550 | +€4,296 | +41.9% |
| Other amounts receivable | 41 | €2,692 | €2,960 | +€268 | +10.0% |
| Cash at bank and in hand | 54/58 | €20,578 | €91,310 | +€70,732 | +343.7% |
| Deferred charges and accrued income | 490/1 | €377 | - | -€377 | |
| Total equity and liabilities | 10/49 | €35,685 | €109,929 | +€74,245 | +208.1% |
| Equity | 10/15 | €28,654 | €100,866 | +€72,212 | +252.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,154 | €100,366 | +€72,212 | +256.5% |
| Amounts payable | 17/49 | €7,031 | €9,063 | +€2,032 | +28.9% |
| Amounts payable within one year | 42/48 | €7,031 | €9,063 | +€2,032 | +28.9% |
| Taxes, remuneration and social security | 45 | €6,172 | €5,797 | -€375 | -6.1% |
| Taxes | 450/3 | €6,172 | €5,797 | -€375 | -6.1% |
| Other amounts payable | 47/48 | €859 | €3,266 | +€2,407 | +280.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €674 | +€435 | +181.6% |
| Gross operating margin | 9900 | €36,743 | €93,572 | +€56,829 | +154.7% |
| Operating profit (loss) | 9901 | €36,504 | €92,898 | +€56,394 | +154.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | - | €125 | +€125 | |
| Recurring financial charges | 65 | - | €125 | +€125 | |
| Profit (loss) for the period before taxes | 9903 | €36,504 | €92,773 | +€56,269 | +154.1% |
| Income taxes | 67/77 | €7,491 | €18,895 | +€11,404 | +152.2% |
| Profit (loss) for the period | 9904 | €29,013 | €73,878 | +€44,866 | +154.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,013 | €73,878 | +€44,866 | +154.6% |
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.