FINGERTIP: what changed
Two fiscal 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.
FINGERTIP
Largest movements
- Tangible fixed assets +€38,623
up €38,623 (+19.7%), from €196,231 to €234,855
of which Furniture and vehicles: +€44,853
- Cash -€14,219
down €14,219 (-71.2%), from €19,966 to €5,747
mainly Contributions, distributions and other (-€120,000) and Investment in fixed assets (net) (-€70,363)
- Current investments -€12,000
down €12,000 (-16.4%), from €73,000 to €61,000
- Receivables within one year +€9,648
up €9,648 (+22.2%), from €43,478 to €53,126
of which Trade receivables: +€8,646
- Deferred charges and accrued income -€4,317
down €4,317 (-100.0%), from €4,317 to €0
- Profit (loss) carried forward -€82,554
down €82,554 (-28.7%), from €287,676 to €205,122
- Other debts +€72,485
up €72,485 (+67352.4%), from €108 to €72,592
- Debts after one year +€28,660
new in 2025: €28,660
- Tax, wage and social debts -€27,409
down €27,409 (-60.1%), from €45,631 to €18,222
of which Taxes: -€29,141
- Short-term financial debts +€26,186
new in 2025: €26,186
- Staff costs +€26,123
up €26,123 (+103.5%), from €25,239 to €51,362
- Gross operating margin +€18,524
up €18,524 (+13.7%), from €135,222 to €153,746
- Depreciation +€13,324
up €13,324 (+72.3%), from €18,416 to €31,739
- Taxes -€13,120
down €13,120 (-40.5%), from €32,424 to €19,304
- Other operating charges +€10,237
up €10,237 (+311.6%), from €3,286 to €13,523
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 | €336,992 | €354,728 | +€17,736 | +5.3% |
| Fixed assets | 21/28 | €196,231 | €234,855 | +€38,623 | +19.7% |
| Tangible fixed assets | 22/27 | €196,231 | €234,855 | +€38,623 | +19.7% |
| Land and buildings | 22 | €108,167 | €102,267 | -€5,900 | -5.5% |
| Plant, machinery and equipment | 23 | €1,315 | €986 | -€330 | -25.1% |
| Furniture and vehicles | 24 | €86,749 | €131,603 | +€44,853 | +51.7% |
| Current assets | 29/58 | €140,761 | €119,873 | -€20,888 | -14.8% |
| Amounts receivable within one year | 40/41 | €43,478 | €53,126 | +€9,648 | +22.2% |
| Trade receivables | 40 | €43,478 | €52,124 | +€8,646 | +19.9% |
| Other amounts receivable | 41 | €0 | €1,002 | +€1,002 | |
| Current investments | 50/53 | €73,000 | €61,000 | -€12,000 | -16.4% |
| Cash at bank and in hand | 54/58 | €19,966 | €5,747 | -€14,219 | -71.2% |
| Deferred charges and accrued income | 490/1 | €4,317 | €0 | -€4,317 | -100.0% |
| Total equity and liabilities | 10/49 | €336,992 | €354,728 | +€17,736 | +5.3% |
| Equity | 10/15 | €288,676 | €206,122 | -€82,554 | -28.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,676 | €205,122 | -€82,554 | -28.7% |
| Amounts payable | 17/49 | €48,316 | €148,606 | +€100,290 | +207.6% |
| Amounts payable after more than one year | 17 | - | €28,660 | +€28,660 | |
| Financial debts | 170/4 | - | €28,660 | +€28,660 | |
| Amounts payable within one year | 42/48 | €48,316 | €119,946 | +€71,630 | +148.3% |
| Financial debts | 43 | - | €26,186 | +€26,186 | |
| Credit institutions | 430/8 | - | €26,186 | +€26,186 | |
| Trade debts | 44 | €2,577 | €2,946 | +€369 | +14.3% |
| Suppliers | 440/4 | €2,577 | €2,946 | +€369 | +14.3% |
| Taxes, remuneration and social security | 45 | €45,631 | €18,222 | -€27,409 | -60.1% |
| Taxes | 450/3 | €40,530 | €11,389 | -€29,141 | -71.9% |
| Remuneration and social security | 454/9 | €5,101 | €6,833 | +€1,732 | +34.0% |
| Other amounts payable | 47/48 | €108 | €72,592 | +€72,485 | +67352.4% |
| Remuneration, social security and pensions | 62 | €25,239 | €51,362 | +€26,123 | +103.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,416 | €31,739 | +€13,324 | +72.3% |
| Other operating charges | 640/8 | €3,286 | €13,523 | +€10,237 | +311.6% |
| Gross operating margin | 9900 | €135,222 | €153,746 | +€18,524 | +13.7% |
| Operating profit (loss) | 9901 | €88,282 | €57,122 | -€31,160 | -35.3% |
| Financial income | 75/76B | €1,603 | €1,295 | -€308 | -19.2% |
| Recurring financial income | 75 | €1,603 | €1,295 | -€308 | -19.2% |
| Financial charges | 65/66B | €112 | €1,667 | +€1,554 | +1382.9% |
| Recurring financial charges | 65 | €112 | €1,667 | +€1,554 | +1382.9% |
| Profit (loss) for the period before taxes | 9903 | €89,773 | €56,750 | -€33,023 | -36.8% |
| Income taxes | 67/77 | €32,424 | €19,304 | -€13,120 | -40.5% |
| Profit (loss) for the period | 9904 | €57,348 | €37,446 | -€19,903 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,348 | €37,446 | -€19,903 | -34.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.