FinisComp Consulting: 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.
FinisComp Consulting
Largest movements
- Tangible fixed assets +€6,823
up €6,823 (+24.4%), from €28,011 to €34,834
- Cash -€933
down €933 (-78.3%), from €1,191 to €258
mainly Investment in fixed assets (net) (-€13,839) and Advances received (-€2,500)
- Deferred charges and accrued income +€782
up €782 (+508%), from €154 to €936
- Debts after one year +€7,851
up €7,851 (+47.1%), from €16,664 to €24,515
- Advances received -€2,500
no longer reported in 2025 (was €2,500)
- Other debts +€1,517
up €1,517 (+38.1%), from €3,983 to €5,500
- Tax, wage and social debts -€659
down €659 (-90.9%), from €725 to €66
- Depreciation +€1,977
up €1,977 (+39.2%), from €5,039 to €7,015
- Financial charges -€960
down €960 (-64.7%), from €1,485 to €525
- Gross operating margin +€651
up €651 (+8.9%), from €7,355 to €8,006
- Other operating charges -€260
down €260 (-46.4%), from €560 to €300
- Taxes -€145
down €145 (-68.7%), from €211 to €66
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 | €34,709 | €41,225 | +€6,516 | +18.8% |
| Fixed assets | 21/28 | €28,011 | €34,834 | +€6,823 | +24.4% |
| Tangible fixed assets | 22/27 | €28,011 | €34,834 | +€6,823 | +24.4% |
| Leasing and similar rights | 25 | €28,011 | €34,834 | +€6,823 | +24.4% |
| Current assets | 29/58 | €6,698 | €6,391 | -€307 | -4.6% |
| Amounts receivable within one year | 40/41 | €5,353 | €5,197 | -€156 | -2.9% |
| Trade receivables | 40 | €1,619 | - | -€1,619 | |
| Other amounts receivable | 41 | €3,734 | €5,197 | +€1,463 | +39.2% |
| Cash at bank and in hand | 54/58 | €1,191 | €258 | -€933 | -78.3% |
| Deferred charges and accrued income | 490/1 | €154 | €936 | +€782 | +508% |
| Total equity and liabilities | 10/49 | €34,709 | €41,225 | +€6,516 | +18.8% |
| Equity | 10/15 | €5,983 | €6,083 | +€100 | +1.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,983 | €3,083 | +€100 | +3.4% |
| Amounts payable | 17/49 | €28,726 | €35,142 | +€6,416 | +22.3% |
| Amounts payable after more than one year | 17 | €16,664 | €24,515 | +€7,851 | +47.1% |
| Financial debts | 170/4 | €16,664 | €24,515 | +€7,851 | +47.1% |
| Amounts payable within one year | 42/48 | €12,062 | €10,627 | -€1,435 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €4,594 | €4,705 | +€111 | +2.4% |
| Trade debts | 44 | €261 | €356 | +€96 | +36.8% |
| Suppliers | 440/4 | €261 | €356 | +€96 | +36.8% |
| Advances received on contracts in progress | 46 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €725 | €66 | -€659 | -90.9% |
| Taxes | 450/3 | €725 | €66 | -€659 | -90.9% |
| Other amounts payable | 47/48 | €3,983 | €5,500 | +€1,517 | +38.1% |
| Non-recurring operating income | 76A | - | €239 | +€239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,039 | €7,015 | +€1,977 | +39.2% |
| Other operating charges | 640/8 | €560 | €300 | -€260 | -46.4% |
| Gross operating margin | 9900 | €7,355 | €8,006 | +€651 | +8.9% |
| Operating profit (loss) | 9901 | €1,757 | €691 | -€1,066 | -60.7% |
| Financial charges | 65/66B | €1,485 | €525 | -€960 | -64.7% |
| Recurring financial charges | 65 | €1,485 | €525 | -€960 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €272 | €166 | -€106 | -38.9% |
| Income taxes | 67/77 | €211 | €66 | -€145 | -68.7% |
| Profit (loss) for the period | 9904 | €60 | €100 | +€40 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €60 | €100 | +€40 | +65.6% |
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 24 October 2026 via checked.be.