Fininca Consult: 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.
Fininca Consult
Largest movements
- Current investments +€79,829
up €79,829 (+18.4%), from €434,254 to €514,082
- Tangible fixed assets -€43,627
down €43,627 (-63.8%), from €68,405 to €24,778
of which Land and buildings: -€47,191
- Cash -€17,988
down €17,988 (-50.2%), from €35,831 to €17,844
mainly Current investments (-€79,829) and Provisions (-€20,000)
- Receivables within one year +€13,683
up €13,683 (+61.2%), from €22,349 to €36,031
of which Trade receivables: +€7,307
- Reserves +€55,381
up €55,381 (+11.1%), from €500,311 to €555,693
of which Distributable reserves: +€55,381
- Provisions -€20,000
down €20,000 (-100%), from €20,000 to €0
- Other debts -€17,467
down €17,467 (-75.3%), from €23,183 to €5,716
- Accrued charges and deferred income +€12,098
up €12,098 (+389%), from €3,108 to €15,206
- Taxes -€4,200
down €4,200 (-16.1%), from €26,126 to €21,926
- Depreciation -€2,846
down €2,846 (-15.8%), from €18,050 to €15,204
- Gross operating margin +€2,503
up €2,503 (+2.4%), from €105,653 to €108,157
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 | €562,227 | €594,394 | +€32,167 | +5.7% |
| Fixed assets | 21/28 | €68,405 | €24,778 | -€43,627 | -63.8% |
| Tangible fixed assets | 22/27 | €68,405 | €24,778 | -€43,627 | -63.8% |
| Land and buildings | 22 | €47,191 | €0 | -€47,191 | -100% |
| Plant, machinery and equipment | 23 | €1,579 | €898 | -€681 | -43.1% |
| Furniture and vehicles | 24 | €19,635 | €23,879 | +€4,245 | +21.6% |
| Current assets | 29/58 | €493,822 | €569,616 | +€75,794 | +15.3% |
| Amounts receivable within one year | 40/41 | €22,349 | €36,031 | +€13,683 | +61.2% |
| Trade receivables | 40 | €22,334 | €29,641 | +€7,307 | +32.7% |
| Other amounts receivable | 41 | €15 | €6,390 | +€6,375 | +42,702% |
| Current investments | 50/53 | €434,254 | €514,082 | +€79,829 | +18.4% |
| Cash at bank and in hand | 54/58 | €35,831 | €17,844 | -€17,988 | -50.2% |
| Deferred charges and accrued income | 490/1 | €1,388 | €1,659 | +€271 | +19.5% |
| Total equity and liabilities | 10/49 | €562,227 | €594,394 | +€32,167 | +5.7% |
| Equity | 10/15 | €506,511 | €561,893 | +€55,381 | +10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €500,311 | €555,693 | +€55,381 | +11.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €498,451 | €553,833 | +€55,381 | +11.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €20,000 | €0 | -€20,000 | -100% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €0 | -€20,000 | -100% |
| Major repairs and maintenance | 162 | €20,000 | €0 | -€20,000 | -100% |
| Amounts payable | 17/49 | €35,715 | €32,501 | -€3,214 | -9.0% |
| Amounts payable within one year | 42/48 | €32,607 | €17,295 | -€15,312 | -47.0% |
| Trade debts | 44 | €1,896 | €4,337 | +€2,441 | +129% |
| Suppliers | 440/4 | €1,896 | €4,337 | +€2,441 | +129% |
| Taxes, remuneration and social security | 45 | €7,528 | €7,242 | -€286 | -3.8% |
| Taxes | 450/3 | €4,957 | €4,648 | -€310 | -6.2% |
| Remuneration and social security | 454/9 | €2,570 | €2,594 | +€24 | +0.9% |
| Other amounts payable | 47/48 | €23,183 | €5,716 | -€17,467 | -75.3% |
| Accrued charges and deferred income | 492/3 | €3,108 | €15,206 | +€12,098 | +389% |
| Non-recurring operating income | 76A | - | €23,000 | +€23,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,050 | €15,204 | -€2,846 | -15.8% |
| Other operating charges | 640/8 | €3,915 | €4,967 | +€1,052 | +26.9% |
| Non-recurring operating charges | 66A | - | €22,191 | +€22,191 | |
| Gross operating margin | 9900 | €105,653 | €108,157 | +€2,503 | +2.4% |
| Operating profit (loss) | 9901 | €83,688 | €65,794 | -€17,894 | -21.4% |
| Financial income | 75/76B | €14,018 | €14,337 | +€320 | +2.3% |
| Recurring financial income | 75 | €14,018 | €14,337 | +€320 | +2.3% |
| Financial charges | 65/66B | €2,371 | €2,824 | +€453 | +19.1% |
| Recurring financial charges | 65 | €2,371 | €2,824 | +€453 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €95,335 | €77,307 | -€18,028 | -18.9% |
| Income taxes | 67/77 | €26,126 | €21,926 | -€4,200 | -16.1% |
| Profit (loss) for the period | 9904 | €69,209 | €55,381 | -€13,828 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,209 | €55,381 | -€13,828 | -20.0% |
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 15 October 2026 via checked.be.