FINGUIDE: 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.
FINGUIDE
Largest movements
- Tangible fixed assets -€9,620
down €9,620 (-26.2%), from €36,777 to €27,157
of which Furniture and vehicles: -€7,851
- Receivables within one year +€4,657
up €4,657 (+11.1%), from €42,049 to €46,707
of which Other amounts receivable: +€9,981
- Cash +€3,932
new in 2025: €3,932
mainly Depreciation (+€9,620) and Trade debts (+€157)
- Tax, wage and social debts -€1,045
down €1,045 (-14.2%), from €7,368 to €6,323
of which Taxes: -€3,435
- Gross operating margin -€3,094
down €3,094 (-23.4%), from €13,211 to €10,117
- Depreciation +€2,594
up €2,594 (+36.9%), from €7,027 to €9,620
- Taxes -€1,178
down €1,178 (-45.2%), from €2,603 to €1,425
- Other operating charges -€317
down €317 (-28.9%), from €1,097 to €780
- Financial income -€201
down €201 (-8.7%), from €2,322 to €2,121
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 | €80,969 | €79,949 | -€1,020 | -1.3% |
| Fixed assets | 21/28 | €38,187 | €28,567 | -€9,620 | -25.2% |
| Tangible fixed assets | 22/27 | €36,777 | €27,157 | -€9,620 | -26.2% |
| Plant, machinery and equipment | 23 | €3,923 | €2,153 | -€1,769 | -45.1% |
| Furniture and vehicles | 24 | €32,854 | €25,003 | -€7,851 | -23.9% |
| Financial fixed assets | 28 | €1,410 | €1,410 | = | 0.0% |
| Current assets | 29/58 | €42,781 | €51,382 | +€8,601 | +20.1% |
| Amounts receivable within one year | 40/41 | €42,049 | €46,707 | +€4,657 | +11.1% |
| Trade receivables | 40 | €8,769 | €3,445 | -€5,324 | -60.7% |
| Other amounts receivable | 41 | €33,280 | €43,261 | +€9,981 | +30.0% |
| Cash at bank and in hand | 54/58 | - | €3,932 | +€3,932 | |
| Deferred charges and accrued income | 490/1 | €732 | €744 | +€12 | +1.6% |
| Total equity and liabilities | 10/49 | €80,969 | €79,949 | -€1,020 | -1.3% |
| Equity | 10/15 | €66,411 | €66,523 | +€113 | +0.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €65,911 | €66,023 | +€113 | +0.2% |
| Distributable reserves | 133 | €65,911 | €66,023 | +€113 | +0.2% |
| Amounts payable | 17/49 | €14,558 | €13,426 | -€1,132 | -7.8% |
| Amounts payable within one year | 42/48 | €13,173 | €12,041 | -€1,132 | -8.6% |
| Financial debts | 43 | €245 | - | -€245 | |
| Credit institutions | 430/8 | €245 | - | -€245 | |
| Trade debts | 44 | €641 | €799 | +€157 | +24.5% |
| Suppliers | 440/4 | €641 | €799 | +€157 | +24.5% |
| Taxes, remuneration and social security | 45 | €7,368 | €6,323 | -€1,045 | -14.2% |
| Taxes | 450/3 | €7,368 | €3,932 | -€3,435 | -46.6% |
| Remuneration and social security | 454/9 | - | €2,391 | +€2,391 | |
| Other amounts payable | 47/48 | €4,919 | €4,919 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,385 | €1,385 | = | 0.0% |
| Non-recurring operating income | 76A | €1,300 | - | -€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,027 | €9,620 | +€2,594 | +36.9% |
| Other operating charges | 640/8 | €1,097 | €780 | -€317 | -28.9% |
| Gross operating margin | 9900 | €13,211 | €10,117 | -€3,094 | -23.4% |
| Operating profit (loss) | 9901 | €5,087 | -€283 | -€5,370 | |
| Financial income | 75/76B | €2,322 | €2,121 | -€201 | -8.7% |
| Recurring financial income | 75 | €2,322 | €2,121 | -€201 | -8.7% |
| Financial charges | 65/66B | €455 | €301 | -€154 | -33.9% |
| Recurring financial charges | 65 | €455 | €301 | -€154 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €6,955 | €1,538 | -€5,417 | -77.9% |
| Income taxes | 67/77 | €2,603 | €1,425 | -€1,178 | -45.2% |
| Profit (loss) for the period | 9904 | €4,352 | €113 | -€4,239 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,352 | €113 | -€4,239 | -97.4% |
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 15 October 2026 via checked.be.