FINIK: 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.
FINIK
Largest movements
- Cash +€53,044
up €53,044 (+246.4%), from €21,528 to €74,573
mainly Net result for the year (+€45,895) and Tax, wage and social debts (+€7,209)
- Profit (loss) carried forward +€45,895
up €45,895 (+401.7%), from €11,425 to €57,320
- Tax, wage and social debts +€7,209
up €7,209 (+101.3%), from €7,119 to €14,329
- Gross operating margin +€46,095
up €46,095 (+302.5%), from €15,240 to €61,335
- Taxes +€11,675
up €11,675 (+306.6%), from €3,808 to €15,484
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 | €21,544 | €74,676 | +€53,132 | +246.6% |
| Current assets | 29/58 | €21,544 | €74,676 | +€53,132 | +246.6% |
| Amounts receivable within one year | 40/41 | €16 | €104 | +€88 | +545.9% |
| Trade receivables | 40 | €16 | €0 | -€16 | -100.0% |
| Other amounts receivable | 41 | - | €104 | +€104 | |
| Cash at bank and in hand | 54/58 | €21,528 | €74,573 | +€53,044 | +246.4% |
| Total equity and liabilities | 10/49 | €21,544 | €74,676 | +€53,132 | +246.6% |
| Equity | 10/15 | €14,425 | €60,320 | +€45,895 | +318.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,425 | €57,320 | +€45,895 | +401.7% |
| Amounts payable | 17/49 | €7,119 | €14,356 | +€7,237 | +101.6% |
| Amounts payable within one year | 42/48 | €7,119 | €14,356 | +€7,237 | +101.6% |
| Trade debts | 44 | - | €27 | +€27 | |
| Suppliers | 440/4 | - | €27 | +€27 | |
| Taxes, remuneration and social security | 45 | €7,119 | €14,329 | +€7,209 | +101.3% |
| Taxes | 450/3 | €7,119 | €14,329 | +€7,209 | +101.3% |
| Gross operating margin | 9900 | €15,240 | €61,335 | +€46,095 | +302.5% |
| Operating profit (loss) | 9901 | €15,240 | €61,335 | +€46,095 | +302.5% |
| Financial income | 75/76B | - | €114 | +€114 | |
| Recurring financial income | 75 | - | €114 | +€114 | |
| Financial charges | 65/66B | €6 | €70 | +€64 | +1026.4% |
| Recurring financial charges | 65 | €6 | €70 | +€64 | +1026.4% |
| Profit (loss) for the period before taxes | 9903 | €15,233 | €61,379 | +€46,145 | +302.9% |
| Income taxes | 67/77 | €3,808 | €15,484 | +€11,675 | +306.6% |
| Profit (loss) for the period | 9904 | €11,425 | €45,895 | +€34,470 | +301.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,425 | €45,895 | +€34,470 | +301.7% |
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 4 October 2026 via checked.be.