FinFiscal & Partners: 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.
FinFiscal & Partners
Largest movements
- Receivables within one year +€12,278
up €12,278 (+16,050%), from €77 to €12,354
of which Trade receivables: +€12,278
- Profit (loss) carried forward +€35,364
up €35,364 (+15.4%), from €229,334 to €264,698
- Debts after one year -€19,543
down €19,543 (-27.1%), from €72,204 to €52,661
- Trade debts -€4,963
down €4,963 (-89.5%), from €5,547 to €584
- Financial charges +€802
up €802 (+26.7%), from €2,998 to €3,799
- Gross operating margin +€780
up €780 (+7.1%), from €10,976 to €11,756
- Purchases and services -€780
down €780 (-76.2%), from €1,024 to €244
- Other operating charges +€199
up €199 (+51.8%), from €384 to €584
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,816 | €402,377 | +€13,562 | +3.5% |
| Fixed assets | 21/28 | €385,000 | €385,000 | = | 0.0% |
| Financial fixed assets | 28 | €385,000 | €385,000 | = | 0.0% |
| Current assets | 29/58 | €3,816 | €17,377 | +€13,562 | +355% |
| Amounts receivable within one year | 40/41 | €77 | €12,354 | +€12,278 | +16,050% |
| Trade receivables | 40 | - | €12,278 | +€12,278 | |
| Other amounts receivable | 41 | €77 | €77 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,739 | €5,023 | +€1,284 | +34.3% |
| Total equity and liabilities | 10/49 | €388,816 | €402,377 | +€13,562 | +3.5% |
| Equity | 10/15 | €249,794 | €285,158 | +€35,364 | +14.2% |
| 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 | €229,334 | €264,698 | +€35,364 | +15.4% |
| Amounts payable | 17/49 | €139,022 | €117,220 | -€21,802 | -15.7% |
| Amounts payable after more than one year | 17 | €72,204 | €52,661 | -€19,543 | -27.1% |
| Financial debts | 170/4 | €72,204 | €52,661 | -€19,543 | -27.1% |
| Amounts payable within one year | 42/48 | €66,818 | €64,558 | -€2,260 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €18,727 | €19,543 | +€815 | +4.4% |
| Trade debts | 44 | €5,547 | €584 | -€4,963 | -89.5% |
| Suppliers | 440/4 | €5,547 | €584 | -€4,963 | -89.5% |
| Taxes, remuneration and social security | 45 | €2,148 | €4,036 | +€1,888 | +87.9% |
| Taxes | 450/3 | €2,148 | €4,036 | +€1,888 | +87.9% |
| Other amounts payable | 47/48 | €40,396 | €40,396 | = | 0.0% |
| Turnover | 70 | €12,000 | €12,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,024 | €244 | -€780 | -76.2% |
| Other operating charges | 640/8 | €384 | €584 | +€199 | +51.8% |
| Gross operating margin | 9900 | €10,976 | €11,756 | +€780 | +7.1% |
| Operating profit (loss) | 9901 | €10,591 | €11,173 | +€581 | +5.5% |
| Financial income | 75/76B | €30,000 | €30,000 | = | 0.0% |
| Recurring financial income | 75 | €30,000 | €30,000 | = | 0.0% |
| Financial charges | 65/66B | €2,998 | €3,799 | +€802 | +26.7% |
| Recurring financial charges | 65 | €2,998 | €3,799 | +€802 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €37,594 | €37,373 | -€220 | -0.6% |
| Income taxes | 67/77 | €2,045 | €2,009 | -€36 | -1.7% |
| Profit (loss) for the period | 9904 | €35,549 | €35,364 | -€185 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,549 | €35,364 | -€185 | -0.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.