FINEXCOMPSULT: 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.
FINEXCOMPSULT
Largest movements
- Receivables within one year +€74,855
up €74,855 (+15.4%), from €485,837 to €560,692
of which Trade receivables: +€43,807
- Current portion of long-term debt +€150,000
new in 2025: €150,000
- Trade debts -€80,929
down €80,929 (-36.3%), from €222,723 to €141,793
- Gross operating margin -€5,596
down €5,596, from €666 to -€4,930
- Financial charges +€3,225
up €3,225 (+73.2%), from €4,406 to €7,631
- Other operating charges +€1,636
up €1,636 (+414%), from €395 to €2,031
- Financial income +€1,474
up €1,474 (+10.8%), from €13,675 to €15,149
- Taxes +€1,404
up €1,404 (+34.4%), from €4,082 to €5,486
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 | €490,852 | €563,279 | +€72,428 | +14.8% |
| Current assets | 29/58 | €490,852 | €563,279 | +€72,428 | +14.8% |
| Amounts receivable within one year | 40/41 | €485,837 | €560,692 | +€74,855 | +15.4% |
| Trade receivables | 40 | €137,628 | €181,435 | +€43,807 | +31.8% |
| Other amounts receivable | 41 | €348,209 | €379,257 | +€31,048 | +8.9% |
| Cash at bank and in hand | 54/58 | €3,611 | €1,284 | -€2,327 | -64.4% |
| Deferred charges and accrued income | 490/1 | €1,404 | €1,303 | -€100 | -7.2% |
| Total equity and liabilities | 10/49 | €490,852 | €563,279 | +€72,428 | +14.8% |
| Equity | 10/15 | €143,422 | €138,493 | -€4,929 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,962 | €118,033 | -€4,929 | -4.0% |
| Amounts payable | 17/49 | €347,430 | €424,787 | +€77,357 | +22.3% |
| Amounts payable within one year | 42/48 | €347,430 | €424,787 | +€77,357 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | - | €150,000 | +€150,000 | |
| Financial debts | 43 | €36,128 | €38,986 | +€2,858 | +7.9% |
| Credit institutions | 430/8 | €36,128 | €38,986 | +€2,858 | +7.9% |
| Trade debts | 44 | €222,723 | €141,793 | -€80,929 | -36.3% |
| Suppliers | 440/4 | €222,723 | €141,793 | -€80,929 | -36.3% |
| Taxes, remuneration and social security | 45 | €8,004 | €13,432 | +€5,428 | +67.8% |
| Taxes | 450/3 | €8,004 | €13,432 | +€5,428 | +67.8% |
| Other amounts payable | 47/48 | €80,575 | €80,575 | = | 0.0% |
| Other operating charges | 640/8 | €395 | €2,031 | +€1,636 | +414% |
| Gross operating margin | 9900 | €666 | -€4,930 | -€5,596 | |
| Operating profit (loss) | 9901 | €271 | -€6,961 | -€7,232 | |
| Financial income | 75/76B | €13,675 | €15,149 | +€1,474 | +10.8% |
| Recurring financial income | 75 | €13,675 | €15,149 | +€1,474 | +10.8% |
| Financial charges | 65/66B | €4,406 | €7,631 | +€3,225 | +73.2% |
| Recurring financial charges | 65 | €4,406 | €7,631 | +€3,225 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | €9,540 | €557 | -€8,983 | -94.2% |
| Income taxes | 67/77 | €4,082 | €5,486 | +€1,404 | +34.4% |
| Profit (loss) for the period | 9904 | €5,459 | -€4,929 | -€10,387 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,459 | -€4,929 | -€10,387 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.