FINIKS: 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.
FINIKS
Largest movements
- Tangible fixed assets -€17,941
down €17,941 (-20.8%), from €86,186 to €68,245
of which Furniture and vehicles: -€19,437
- Cash +€6,558
up €6,558 (+5.7%), from €114,350 to €120,908
mainly Net result for the year (+€63,140) and Depreciation (+€20,364)
- Receivables within one year +€3,047
up €3,047 (+14.5%), from €20,985 to €24,031
of which Other amounts receivable: +€2,611
- Reserves -€11,860
down €11,860 (-15.5%), from €76,607 to €64,747
- Gross operating margin -€8,404
down €8,404 (-7.4%), from €113,445 to €105,041
- Depreciation +€7,841
up €7,841 (+62.6%), from €12,523 to €20,364
- Taxes -€4,521
down €4,521 (-21.3%), from €21,253 to €16,732
- Financial charges +€1,744
up €1,744 (+57.0%), from €3,062 to €4,806
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.
Derived cash bridge
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 | €222,924 | €214,961 | -€7,963 | -3.6% |
| Fixed assets | 21/28 | €86,186 | €68,245 | -€17,941 | -20.8% |
| Tangible fixed assets | 22/27 | €86,186 | €68,245 | -€17,941 | -20.8% |
| Plant, machinery and equipment | 23 | €2,599 | €4,096 | +€1,497 | +57.6% |
| Furniture and vehicles | 24 | €83,587 | €64,149 | -€19,437 | -23.3% |
| Current assets | 29/58 | €136,738 | €146,716 | +€9,978 | +7.3% |
| Amounts receivable within one year | 40/41 | €20,985 | €24,031 | +€3,047 | +14.5% |
| Trade receivables | 40 | €20,328 | €20,764 | +€436 | +2.1% |
| Other amounts receivable | 41 | €657 | €3,268 | +€2,611 | +398% |
| Cash at bank and in hand | 54/58 | €114,350 | €120,908 | +€6,558 | +5.7% |
| Deferred charges and accrued income | 490/1 | €1,404 | €1,777 | +€373 | +26.6% |
| Total equity and liabilities | 10/49 | €222,924 | €214,961 | -€7,963 | -3.6% |
| Equity | 10/15 | €81,607 | €69,747 | -€11,860 | -14.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €76,607 | €64,747 | -€11,860 | -15.5% |
| Distributable reserves | 133 | €76,607 | €64,747 | -€11,860 | -15.5% |
| Amounts payable | 17/49 | €141,317 | €145,214 | +€3,897 | +2.8% |
| Amounts payable after more than one year | 17 | €59,604 | €59,268 | -€336 | -0.6% |
| Financial debts | 170/4 | €59,604 | €59,268 | -€336 | -0.6% |
| Amounts payable within one year | 42/48 | €78,720 | €81,180 | +€2,459 | +3.1% |
| Trade debts | 44 | €85 | €81 | -€3 | -4.0% |
| Suppliers | 440/4 | €85 | €81 | -€3 | -4.0% |
| Taxes, remuneration and social security | 45 | €4,954 | €6,098 | +€1,144 | +23.1% |
| Taxes | 450/3 | €4,954 | €6,098 | +€1,144 | +23.1% |
| Other amounts payable | 47/48 | €73,682 | €75,000 | +€1,318 | +1.8% |
| Accrued charges and deferred income | 492/3 | €2,993 | €4,767 | +€1,774 | +59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,523 | €20,364 | +€7,841 | +62.6% |
| Gross operating margin | 9900 | €113,445 | €105,041 | -€8,404 | -7.4% |
| Operating profit (loss) | 9901 | €100,922 | €84,678 | -€16,245 | -16.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3,900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3,900% |
| Financial charges | 65/66B | €3,062 | €4,806 | +€1,744 | +57.0% |
| Recurring financial charges | 65 | €3,062 | €4,806 | +€1,744 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €97,861 | €79,872 | -€17,988 | -18.4% |
| Income taxes | 67/77 | €21,253 | €16,732 | -€4,521 | -21.3% |
| Profit (loss) for the period | 9904 | €76,607 | €63,140 | -€13,467 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,607 | €63,140 | -€13,467 | -17.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.