Finfisco Bizz: 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.
Finfisco Bizz
Largest movements
- Receivables within one year +€15,270
up €15,270 (+14.7%), from €103,942 to €119,212
of which Trade receivables: +€14,379
- Tangible fixed assets -€12,774
down €12,774 (-4.2%), from €304,531 to €291,757
of which Land and buildings: -€8,684
- Deferred charges and accrued income +€5,058
up €5,058 (+304%), from €1,665 to €6,723
- Debts after one year -€19,950
down €19,950 (-8.5%), from €233,750 to €213,799
- Tax, wage and social debts +€16,414
up €16,414 (+43.7%), from €37,557 to €53,971
of which Taxes: +€19,864
- Current portion of long-term debt +€15,957
up €15,957 (+52.6%), from €30,334 to €46,291
- Trade debts -€5,472
down €5,472 (-21.0%), from €26,008 to €20,536
- Staff costs +€26,981
up €26,981 (+14.2%), from €189,490 to €216,471
- Gross operating margin +€16,887
up €16,887 (+5.8%), from €291,566 to €308,454
- Financial income +€9,780
up €9,780 (+12,556%), from €78 to €9,858
of which Non-recurring financial income: +€9,230
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 | €461,844 | €468,130 | +€6,286 | +1.4% |
| Formation expenses | 20 | €784 | €365 | -€419 | -53.4% |
| Fixed assets | 21/28 | €304,531 | €292,127 | -€12,404 | -4.1% |
| Tangible fixed assets | 22/27 | €304,531 | €291,757 | -€12,774 | -4.2% |
| Land and buildings | 22 | €280,137 | €271,453 | -€8,684 | -3.1% |
| Plant, machinery and equipment | 23 | €3,689 | €2,423 | -€1,267 | -34.3% |
| Furniture and vehicles | 24 | €20,704 | €17,881 | -€2,823 | -13.6% |
| Financial fixed assets | 28 | - | €370 | +€370 | |
| Current assets | 29/58 | €156,530 | €175,638 | +€19,108 | +12.2% |
| Amounts receivable within one year | 40/41 | €103,942 | €119,212 | +€15,270 | +14.7% |
| Trade receivables | 40 | €103,718 | €118,097 | +€14,379 | +13.9% |
| Other amounts receivable | 41 | €223 | €1,115 | +€892 | +399% |
| Cash at bank and in hand | 54/58 | €50,924 | €49,704 | -€1,220 | -2.4% |
| Deferred charges and accrued income | 490/1 | €1,665 | €6,723 | +€5,058 | +304% |
| Total equity and liabilities | 10/49 | €461,844 | €468,130 | +€6,286 | +1.4% |
| Equity | 10/15 | €65,942 | €68,431 | +€2,489 | +3.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €55,942 | €58,431 | +€2,489 | +4.4% |
| Distributable reserves | 133 | €55,942 | €58,431 | +€2,489 | +4.4% |
| Amounts payable | 17/49 | €395,902 | €399,699 | +€3,797 | +1.0% |
| Amounts payable after more than one year | 17 | €233,750 | €213,799 | -€19,950 | -8.5% |
| Financial debts | 170/4 | €233,750 | €213,799 | -€19,950 | -8.5% |
| Amounts payable within one year | 42/48 | €162,153 | €185,900 | +€23,747 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €30,334 | €46,291 | +€15,957 | +52.6% |
| Trade debts | 44 | €26,008 | €20,536 | -€5,472 | -21.0% |
| Suppliers | 440/4 | €26,008 | €20,536 | -€5,472 | -21.0% |
| Taxes, remuneration and social security | 45 | €37,557 | €53,971 | +€16,414 | +43.7% |
| Taxes | 450/3 | €10,577 | €30,441 | +€19,864 | +188% |
| Remuneration and social security | 454/9 | €26,980 | €23,530 | -€3,450 | -12.8% |
| Other amounts payable | 47/48 | €68,255 | €65,102 | -€3,153 | -4.6% |
| Remuneration, social security and pensions | 62 | €189,490 | €216,471 | +€26,981 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,489 | €17,039 | -€2,450 | -12.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,050 | €2,015 | +€965 | +91.9% |
| Other operating charges | 640/8 | €1,605 | €1,224 | -€381 | -23.7% |
| Gross operating margin | 9900 | €291,566 | €308,454 | +€16,887 | +5.8% |
| Operating profit (loss) | 9901 | €79,932 | €71,705 | -€8,227 | -10.3% |
| Financial income | 75/76B | €78 | €9,858 | +€9,780 | +12,556% |
| Recurring financial income | 75 | €78 | €627 | +€549 | +705% |
| Non-recurring financial income | 76B | - | €9,230 | +€9,230 | |
| Financial charges | 65/66B | €7,874 | €8,990 | +€1,116 | +14.2% |
| Recurring financial charges | 65 | €7,874 | €8,990 | +€1,116 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €72,136 | €72,573 | +€436 | +0.6% |
| Income taxes | 67/77 | €3,422 | €4,981 | +€1,560 | +45.6% |
| Profit (loss) for the period | 9904 | €68,715 | €67,592 | -€1,123 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,715 | €67,592 | -€1,123 | -1.6% |
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 16 October 2026 via checked.be.