FINIKA: 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.
FINIKA
Largest movements
- Receivables within one year +€16,190
up €16,190 (+23.4%), from €69,131 to €85,322
of which Trade receivables: +€18,327
- Tangible fixed assets +€12,366
up €12,366 (+44.0%), from €28,099 to €40,464
of which Furniture and vehicles: +€12,570
- Deferred charges and accrued income +€4,564
up €4,564 (+84.2%), from €5,424 to €9,988
- Reserves +€17,233
up €17,233 (+16.8%), from €102,600 to €119,833
- Trade debts +€13,655
up €13,655 (+488.3%), from €2,797 to €16,451
- Other debts +€4,026
up €4,026 (+1384.4%), from €291 to €4,316
- Tax, wage and social debts -€2,275
down €2,275 (-58.3%), from €3,902 to €1,627
of which Remuneration and social security: -€3,698
- Depreciation +€3,645
up €3,645 (+37.4%), from €9,758 to €13,403
- Taxes -€2,155
down €2,155 (-25.4%), from €8,474 to €6,320
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 | €128,570 | €160,828 | +€32,258 | +25.1% |
| Fixed assets | 21/28 | €28,099 | €40,464 | +€12,366 | +44.0% |
| Tangible fixed assets | 22/27 | €28,099 | €40,464 | +€12,366 | +44.0% |
| Plant, machinery and equipment | 23 | €285 | €81 | -€204 | -71.5% |
| Furniture and vehicles | 24 | €27,813 | €40,383 | +€12,570 | +45.2% |
| Current assets | 29/58 | €100,471 | €120,364 | +€19,893 | +19.8% |
| Amounts receivable within one year | 40/41 | €69,131 | €85,322 | +€16,190 | +23.4% |
| Trade receivables | 40 | €66,510 | €84,837 | +€18,327 | +27.6% |
| Other amounts receivable | 41 | €2,621 | €484 | -€2,137 | -81.5% |
| Cash at bank and in hand | 54/58 | €25,916 | €25,054 | -€862 | -3.3% |
| Deferred charges and accrued income | 490/1 | €5,424 | €9,988 | +€4,564 | +84.2% |
| Total equity and liabilities | 10/49 | €128,570 | €160,828 | +€32,258 | +25.1% |
| Equity | 10/15 | €121,580 | €138,433 | +€16,852 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,600 | €119,833 | +€17,233 | +16.8% |
| Distributable reserves | 133 | €102,600 | €119,833 | +€17,233 | +16.8% |
| Profit (loss) carried forward | 14 | €381 | €0 | -€381 | -100.0% |
| Amounts payable | 17/49 | €6,989 | €22,395 | +€15,406 | +220.4% |
| Amounts payable within one year | 42/48 | €6,989 | €22,395 | +€15,406 | +220.4% |
| Trade debts | 44 | €2,797 | €16,451 | +€13,655 | +488.3% |
| Suppliers | 440/4 | €2,797 | €16,451 | +€13,655 | +488.3% |
| Taxes, remuneration and social security | 45 | €3,902 | €1,627 | -€2,275 | -58.3% |
| Taxes | 450/3 | €204 | €1,627 | +€1,423 | +697.1% |
| Remuneration and social security | 454/9 | €3,698 | €0 | -€3,698 | -100.0% |
| Other amounts payable | 47/48 | €291 | €4,316 | +€4,026 | +1384.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,758 | €13,403 | +€3,645 | +37.4% |
| Other operating charges | 640/8 | €504 | €465 | -€39 | -7.7% |
| Gross operating margin | 9900 | €36,976 | €37,160 | +€183 | +0.5% |
| Operating profit (loss) | 9901 | €26,715 | €23,291 | -€3,424 | -12.8% |
| Financial charges | 65/66B | €119 | €119 | = | 0.0% |
| Recurring financial charges | 65 | €119 | €119 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €26,596 | €23,172 | -€3,424 | -12.9% |
| Income taxes | 67/77 | €8,474 | €6,320 | -€2,155 | -25.4% |
| Profit (loss) for the period | 9904 | €18,121 | €16,852 | -€1,269 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,121 | €16,852 | -€1,269 | -7.0% |
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 9 October 2026 via checked.be.