FINIMAS: 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.
FINIMAS
Largest movements
- Receivables within one year +€15,000
new in 2025: €15,000
- Cash -€462
down €462 (-78.0%), from €592 to €130
mainly Receivables within one year (-€15,000) and Trade debts (-€606)
- Profit (loss) carried forward +€10,755
up €10,755 (+38.3%), from -€28,048 to -€17,293
- Tax, wage and social debts +€4,214
up €4,214 (+69.7%), from €6,044 to €10,258
of which Remuneration and social security: +€4,723
- Trade debts -€606
down €606 (-88.8%), from €682 to €76
- Gross operating margin +€22,878
up €22,878 (+60.1%), from €38,037 to €60,915
- Staff costs +€12,663
up €12,663 (+34.1%), from €37,149 to €49,811
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 | €3,947 | €18,310 | +€14,363 | +364% |
| Current assets | 29/58 | €3,947 | €18,310 | +€14,363 | +364% |
| Stocks and contracts in progress | 3 | €3,180 | €3,180 | = | 0.0% |
| Stocks | 30/36 | €3,180 | €3,180 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €15,000 | +€15,000 | |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €592 | €130 | -€462 | -78.0% |
| Deferred charges and accrued income | 490/1 | €175 | - | -€175 | |
| Total equity and liabilities | 10/49 | €3,947 | €18,310 | +€14,363 | +364% |
| Equity | 10/15 | -€7,810 | €2,945 | +€10,755 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,638 | €1,638 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,638 | €1,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,048 | -€17,293 | +€10,755 | +38.3% |
| Amounts payable | 17/49 | €11,757 | €15,365 | +€3,608 | +30.7% |
| Amounts payable within one year | 42/48 | €11,757 | €15,365 | +€3,608 | +30.7% |
| Trade debts | 44 | €682 | €76 | -€606 | -88.8% |
| Suppliers | 440/4 | €682 | €76 | -€606 | -88.8% |
| Taxes, remuneration and social security | 45 | €6,044 | €10,258 | +€4,214 | +69.7% |
| Taxes | 450/3 | €890 | €382 | -€509 | -57.1% |
| Remuneration and social security | 454/9 | €5,154 | €9,876 | +€4,723 | +91.6% |
| Other amounts payable | 47/48 | €5,030 | €5,030 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €37,149 | €49,811 | +€12,663 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | - | -€250 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€76 | -€76 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €383 | - | -€383 | |
| Gross operating margin | 9900 | €38,037 | €60,915 | +€22,878 | +60.1% |
| Operating profit (loss) | 9901 | -€133 | €10,780 | +€10,913 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -80.0% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -80.0% |
| Financial charges | 65/66B | €24 | €26 | +€2 | +7.6% |
| Recurring financial charges | 65 | €24 | €26 | +€2 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€154 | €10,755 | +€10,909 | |
| Profit (loss) for the period | 9904 | -€154 | €10,755 | +€10,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€154 | €10,755 | +€10,909 |
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 25 October 2026 via checked.be.