Finistra 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.
Finistra consult
Largest movements
- Tangible fixed assets +€21,517
new in 2025: €21,517
- Cash +€16,478
up €16,478 (+40.5%), from €40,646 to €57,125
mainly Net result for the year (+€33,256) and Other debts (+€8,643)
- Receivables within one year +€1,261
up €1,261 (+4.1%), from €31,070 to €32,331
of which Other amounts receivable: +€1,460
- Reserves +€30,000
up €30,000 (+100%), from €30,000 to €60,000
- Other debts +€8,643
up €8,643 (+81,694%), from €11 to €8,654
- Profit (loss) carried forward +€3,256
up €3,256 (+45.6%), from €7,141 to €10,398
- Tax, wage and social debts -€2,029
down €2,029 (-6.5%), from €31,435 to €29,407
of which Remuneration and social security: -€2,537
- Gross operating margin -€28,123
down €28,123 (-22.5%), from €124,740 to €96,617
- Staff costs -€25,134
down €25,134 (-38.6%), from €65,140 to €40,006
- Other operating charges +€2,975
up €2,975 (+66.4%), from €4,482 to €7,457
- Taxes -€1,316
down €1,316 (-8.0%), from €16,435 to €15,119
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 | €71,716 | €110,972 | +€39,256 | +54.7% |
| Fixed assets | 21/28 | - | €21,517 | +€21,517 | |
| Tangible fixed assets | 22/27 | - | €21,517 | +€21,517 | |
| Other tangible fixed assets | 26 | - | €21,517 | +€21,517 | |
| Current assets | 29/58 | €71,716 | €89,456 | +€17,739 | +24.7% |
| Amounts receivable within one year | 40/41 | €31,070 | €32,331 | +€1,261 | +4.1% |
| Trade receivables | 40 | €31,070 | €30,872 | -€198 | -0.6% |
| Other amounts receivable | 41 | - | €1,460 | +€1,460 | |
| Cash at bank and in hand | 54/58 | €40,646 | €57,125 | +€16,478 | +40.5% |
| Total equity and liabilities | 10/49 | €71,716 | €110,972 | +€39,256 | +54.7% |
| Equity | 10/15 | €39,141 | €72,398 | +€33,256 | +85.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €60,000 | +€30,000 | +100% |
| Distributable reserves | 133 | €30,000 | €60,000 | +€30,000 | +100% |
| Profit (loss) carried forward | 14 | €7,141 | €10,398 | +€3,256 | +45.6% |
| Amounts payable | 17/49 | €32,575 | €38,575 | +€6,000 | +18.4% |
| Amounts payable within one year | 42/48 | €32,575 | €38,575 | +€6,000 | +18.4% |
| Trade debts | 44 | €1,129 | €514 | -€615 | -54.4% |
| Suppliers | 440/4 | €1,129 | €514 | -€615 | -54.4% |
| Taxes, remuneration and social security | 45 | €31,435 | €29,407 | -€2,029 | -6.5% |
| Taxes | 450/3 | €21,968 | €22,477 | +€508 | +2.3% |
| Remuneration and social security | 454/9 | €9,467 | €6,930 | -€2,537 | -26.8% |
| Other amounts payable | 47/48 | €11 | €8,654 | +€8,643 | +81,694% |
| Remuneration, social security and pensions | 62 | €65,140 | €40,006 | -€25,134 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €633 | -€822 | -56.5% |
| Other operating charges | 640/8 | €4,482 | €7,457 | +€2,975 | +66.4% |
| Gross operating margin | 9900 | €124,740 | €96,617 | -€28,123 | -22.5% |
| Operating profit (loss) | 9901 | €53,662 | €48,521 | -€5,141 | -9.6% |
| Financial income | 75/76B | €4 | €11 | +€8 | +193% |
| Recurring financial income | 75 | €4 | €11 | +€8 | +193% |
| Financial charges | 65/66B | €89 | €157 | +€67 | +75.3% |
| Recurring financial charges | 65 | €89 | €157 | +€67 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | €53,576 | €48,375 | -€5,201 | -9.7% |
| Income taxes | 67/77 | €16,435 | €15,119 | -€1,316 | -8.0% |
| Profit (loss) for the period | 9904 | €37,141 | €33,256 | -€3,885 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,141 | €33,256 | -€3,885 | -10.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.