FINHEUSTER: 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.
FINHEUSTER
Largest movements
- Current investments -€1.5m
down €1.5m (-49.9%), from €2.9m to €1.5m
- Cash +€1.0m
up €1.0m (+5246.9%), from €19,529 to €1.0m
mainly Current investments (+€1.5m) and Net result for the year (+€1.1m)
- Other debts -€610,172
down €610,172 (-40.4%), from €1.5m to €901,705
- Reserves +€197,300
up €197,300 (+6.6%), from €3.0m to €3.2m
of which Distributable reserves: +€197,300
- Financial income +€27,229
up €27,229 (+2.4%), from €1.2m to €1.2m
- Financial charges -€22,245
down €22,245 (-163.6%), from -€13,601 to -€35,846
- Taxes +€2,456
up €2,456 (+2.3%), from €106,191 to €108,647
- Other operating charges +€78
up €78 (+7.9%), from €986 to €1,064
- Gross operating margin -€66
down €66 (-1.2%), from -€5,681 to -€5,747
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,321,763 | €12,910,818 | -€410,945 | -3.1% |
| Fixed assets | 21/28 | €10,151,240 | €10,151,240 | = | 0.0% |
| Financial fixed assets | 28 | €10,151,240 | €10,151,240 | = | 0.0% |
| Current assets | 29/58 | €3,170,523 | €2,759,578 | -€410,945 | -13.0% |
| Amounts receivable within one year | 40/41 | €229,144 | €242,665 | +€13,520 | +5.9% |
| Other amounts receivable | 41 | €229,144 | €242,665 | +€13,520 | +5.9% |
| Current investments | 50/53 | €2,915,778 | €1,460,792 | -€1.5m | -49.9% |
| Cash at bank and in hand | 54/58 | €19,529 | €1,044,180 | +€1.0m | +5246.9% |
| Deferred charges and accrued income | 490/1 | €6,072 | €11,941 | +€5,869 | +96.7% |
| Total equity and liabilities | 10/49 | €13,321,763 | €12,910,818 | -€410,945 | -3.1% |
| Equity | 10/15 | €11,802,280 | €11,999,580 | +€197,300 | +1.7% |
| Contributions | 10/11 | €66,931 | €66,931 | = | 0.0% |
| Capital | 10 | €66,931 | €66,931 | = | 0.0% |
| Issued capital | 100 | €66,931 | €66,931 | = | 0.0% |
| Reserves | 13 | €2,968,576 | €3,165,877 | +€197,300 | +6.6% |
| Non-distributable reserves | 130/1 | €6,693 | €6,693 | = | 0.0% |
| Legal reserve | 130 | €6,693 | €6,693 | = | 0.0% |
| Distributable reserves | 133 | €2,961,883 | €3,159,183 | +€197,300 | +6.7% |
| Profit (loss) carried forward | 14 | €8,766,773 | €8,766,773 | = | 0.0% |
| Amounts payable | 17/49 | €1,519,483 | €911,237 | -€608,245 | -40.0% |
| Amounts payable within one year | 42/48 | €1,512,399 | €902,294 | -€610,105 | -40.3% |
| Trade debts | 44 | €522 | €589 | +€67 | +12.8% |
| Suppliers | 440/4 | €522 | €589 | +€67 | +12.8% |
| Other amounts payable | 47/48 | €1,511,878 | €901,705 | -€610,172 | -40.4% |
| Accrued charges and deferred income | 492/3 | €7,084 | €8,943 | +€1,860 | +26.3% |
| Other operating charges | 640/8 | €986 | €1,064 | +€78 | +7.9% |
| Gross operating margin | 9900 | -€5,681 | -€5,747 | -€66 | -1.2% |
| Operating profit (loss) | 9901 | -€6,667 | -€6,811 | -€144 | -2.2% |
| Financial income | 75/76B | €1,151,388 | €1,178,617 | +€27,229 | +2.4% |
| Recurring financial income | 75 | €1,151,388 | €1,178,617 | +€27,229 | +2.4% |
| Financial charges | 65/66B | -€13,601 | -€35,846 | -€22,245 | -163.6% |
| Recurring financial charges | 65 | -€13,601 | -€35,846 | -€22,245 | -163.6% |
| Profit (loss) for the period before taxes | 9903 | €1,158,322 | €1,207,653 | +€49,331 | +4.3% |
| Income taxes | 67/77 | €106,191 | €108,647 | +€2,456 | +2.3% |
| Profit (loss) for the period | 9904 | €1,052,131 | €1,099,006 | +€46,875 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,052,131 | €1,099,006 | +€46,875 | +4.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.