FINICT: 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.
FINICT
Largest movements
- Tangible fixed assets -€11,433
down €11,433 (-5.6%), from €203,543 to €192,110
- Deferred charges and accrued income -€3,259
no longer reported in 2025 (was €3,259)
- Current portion of long-term debt -€10,244
down €10,244 (-61.8%), from €16,570 to €6,326
- Debts after one year -€7,965
down €7,965 (-5.4%), from €148,694 to €140,729
of which Financial debts: -€8,565
- Turnover +€34,018
new in 2025: €34,018
- Purchases and services +€12,513
new in 2025: €12,513
- Gross operating margin -€3,451
down €3,451 (-13.8%), from €24,955 to €21,504
- Other operating charges +€2,957
up €2,957 (+435.6%), from €679 to €3,636
- Financial charges -€1,772
down €1,772 (-23.9%), from €7,416 to €5,644
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 | €209,376 | €192,662 | -€16,714 | -8.0% |
| Fixed assets | 21/28 | €203,568 | €192,135 | -€11,433 | -5.6% |
| Tangible fixed assets | 22/27 | €203,543 | €192,110 | -€11,433 | -5.6% |
| Land and buildings | 22 | €203,543 | €192,110 | -€11,433 | -5.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €5,808 | €527 | -€5,281 | -90.9% |
| Amounts receivable within one year | 40/41 | €2,493 | €456 | -€2,037 | -81.7% |
| Trade receivables | 40 | €2,448 | €410 | -€2,038 | -83.2% |
| Other amounts receivable | 41 | €45 | €46 | +€1 | +1.9% |
| Cash at bank and in hand | 54/58 | €56 | €71 | +€15 | +26.7% |
| Deferred charges and accrued income | 490/1 | €3,259 | - | -€3,259 | |
| Total equity and liabilities | 10/49 | €209,376 | €192,662 | -€16,714 | -8.0% |
| Equity | 10/15 | €11,231 | €12,021 | +€790 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,229 | -€8,439 | +€790 | +8.6% |
| Amounts payable | 17/49 | €198,145 | €180,641 | -€17,504 | -8.8% |
| Amounts payable after more than one year | 17 | €148,694 | €140,729 | -€7,965 | -5.4% |
| Financial debts | 170/4 | €148,694 | €140,129 | -€8,565 | -5.8% |
| Other amounts payable | 178/9 | - | €600 | +€600 | |
| Amounts payable within one year | 42/48 | €49,451 | €39,912 | -€9,539 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €16,570 | €6,326 | -€10,244 | -61.8% |
| Financial debts | 43 | - | €503 | +€503 | |
| Credit institutions | 430/8 | - | €503 | +€503 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9 | €7 | -€2 | -23.0% |
| Taxes | 450/3 | €9 | €7 | -€2 | -23.0% |
| Other amounts payable | 47/48 | €32,872 | €33,076 | +€204 | +0.6% |
| Turnover | 70 | - | €34,018 | +€34,018 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €12,513 | +€12,513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,434 | €11,433 | -€1 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,009 | €0 | +€1,009 | |
| Other operating charges | 640/8 | €679 | €3,636 | +€2,957 | +435.6% |
| Gross operating margin | 9900 | €24,955 | €21,504 | -€3,451 | -13.8% |
| Operating profit (loss) | 9901 | €13,851 | €6,435 | -€7,416 | -53.5% |
| Financial charges | 65/66B | €7,416 | €5,644 | -€1,772 | -23.9% |
| Recurring financial charges | 65 | €7,416 | €5,644 | -€1,772 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €6,435 | €790 | -€5,645 | -87.7% |
| Profit (loss) for the period | 9904 | €6,435 | €790 | -€5,645 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,435 | €790 | -€5,645 | -87.7% |
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 7 October 2026 via checked.be.