FINIAC: 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.
FINIAC
Largest movements
- Cash +€91,200
up €91,200 (+581.7%), from €15,678 to €106,879
mainly Net result for the year (+€200,004) and Other debts (+€143,061)
- Current investments -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Tangible fixed assets -€18,677
down €18,677 (-13.2%), from €141,469 to €122,792
- Other debts +€143,061
up €143,061 (+183.4%), from €77,993 to €221,054
- Profit (loss) carried forward -€78,285
down €78,285 (-100.0%), from €78,285 to €0
- Reserves -€21,050
down €21,050 (-91.9%), from €22,910 to €1,860
of which Tax-exempt reserves: -€21,050
- Gross operating margin +€133,935
up €133,935 (+106.5%), from €125,775 to €259,710
- Taxes +€12,757
up €12,757 (+45.7%), from €27,942 to €40,700
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 | €209,061 | €254,391 | +€45,330 | +21.7% |
| Fixed assets | 21/28 | €141,469 | €122,792 | -€18,677 | -13.2% |
| Tangible fixed assets | 22/27 | €141,469 | €122,792 | -€18,677 | -13.2% |
| Plant, machinery and equipment | 23 | €21,163 | €18,603 | -€2,560 | -12.1% |
| Furniture and vehicles | 24 | €30,795 | €22,424 | -€8,371 | -27.2% |
| Other tangible fixed assets | 26 | €89,511 | €81,765 | -€7,746 | -8.7% |
| Current assets | 29/58 | €67,592 | €131,599 | +€64,007 | +94.7% |
| Amounts receivable within one year | 40/41 | €25,313 | €24,720 | -€593 | -2.3% |
| Trade receivables | 40 | €21,577 | €20,984 | -€593 | -2.7% |
| Other amounts receivable | 41 | €3,736 | €3,736 | = | 0.0% |
| Current investments | 50/53 | €25,000 | €0 | -€25,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,678 | €106,879 | +€91,200 | +581.7% |
| Deferred charges and accrued income | 490/1 | €1,600 | €0 | -€1,600 | -100.0% |
| Total equity and liabilities | 10/49 | €209,061 | €254,391 | +€45,330 | +21.7% |
| Equity | 10/15 | €119,795 | €20,460 | -€99,335 | -82.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,910 | €1,860 | -€21,050 | -91.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,050 | €0 | -€21,050 | -100.0% |
| Profit (loss) carried forward | 14 | €78,285 | €0 | -€78,285 | -100.0% |
| Amounts payable | 17/49 | €89,266 | €233,931 | +€144,665 | +162.1% |
| Amounts payable within one year | 42/48 | €89,266 | €233,931 | +€144,665 | +162.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €390 | €52 | -€338 | -86.8% |
| Suppliers | 440/4 | €390 | €52 | -€338 | -86.8% |
| Taxes, remuneration and social security | 45 | €10,883 | €12,825 | +€1,943 | +17.9% |
| Taxes | 450/3 | €10,883 | €12,825 | +€1,943 | +17.9% |
| Other amounts payable | 47/48 | €77,993 | €221,054 | +€143,061 | +183.4% |
| Remuneration, social security and pensions | 62 | €380 | €0 | -€380 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,677 | €18,677 | = | 0.0% |
| Other operating charges | 640/8 | €1,041 | €310 | -€731 | -70.2% |
| Gross operating margin | 9900 | €125,775 | €259,710 | +€133,935 | +106.5% |
| Operating profit (loss) | 9901 | €105,677 | €240,724 | +€135,047 | +127.8% |
| Financial income | 75/76B | €1,244 | €216 | -€1,029 | -82.7% |
| Recurring financial income | 75 | €1,244 | €216 | -€1,029 | -82.7% |
| Financial charges | 65/66B | €694 | €236 | -€459 | -66.1% |
| Recurring financial charges | 65 | €694 | €236 | -€459 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €106,227 | €240,704 | +€134,476 | +126.6% |
| Income taxes | 67/77 | €27,942 | €40,700 | +€12,757 | +45.7% |
| Profit (loss) for the period | 9904 | €78,285 | €200,004 | +€121,719 | +155.5% |
| Transfer from tax-exempt reserves | 789 | - | €21,050 | +€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,285 | €221,054 | +€142,769 | +182.4% |
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 10 October 2026 via checked.be.