FINIT 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.
FINIT CONSULTING
Largest movements
- Cash +€123,240
up €123,240 (+285%), from €43,237 to €166,477
mainly Current investments (+€100,000) and Net result for the year (+€24,989)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€3,334
up €3,334 (+61.3%), from €5,438 to €8,772
of which Other amounts receivable: +€2,925
- Reserves +€24,989
up €24,989 (+21.3%), from €117,581 to €142,570
of which Distributable reserves: +€24,989
- Tax, wage and social debts +€3,312
up €3,312 (+1,906%), from €174 to €3,486
- Financial income -€1,336
down €1,336 (-56.0%), from €2,384 to €1,048
- Gross operating margin +€947
up €947 (+2.6%), from €36,488 to €37,435
- Taxes -€926
down €926 (-7.2%), from €12,873 to €11,947
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 | €149,881 | €176,478 | +€26,597 | +17.7% |
| Fixed assets | 21/28 | €1,206 | €1,229 | +€23 | +1.9% |
| Tangible fixed assets | 22/27 | €1,206 | €1,229 | +€23 | +1.9% |
| Furniture and vehicles | 24 | €1,206 | €1,229 | +€23 | +1.9% |
| Current assets | 29/58 | €148,675 | €175,249 | +€26,573 | +17.9% |
| Amounts receivable within one year | 40/41 | €5,438 | €8,772 | +€3,334 | +61.3% |
| Trade receivables | 40 | €5,363 | €5,772 | +€409 | +7.6% |
| Other amounts receivable | 41 | €75 | €3,000 | +€2,925 | +3,889% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €43,237 | €166,477 | +€123,240 | +285% |
| Total equity and liabilities | 10/49 | €149,881 | €176,478 | +€26,597 | +17.7% |
| Equity | 10/15 | €146,175 | €171,164 | +€24,989 | +17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €117,581 | €142,570 | +€24,989 | +21.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €115,721 | €140,710 | +€24,989 | +21.6% |
| Profit (loss) carried forward | 14 | €22,394 | €22,394 | = | 0.0% |
| Amounts payable | 17/49 | €3,706 | €5,313 | +€1,607 | +43.4% |
| Amounts payable within one year | 42/48 | €3,706 | €5,313 | +€1,607 | +43.4% |
| Taxes, remuneration and social security | 45 | €174 | €3,486 | +€3,312 | +1,906% |
| Taxes | 450/3 | €174 | €3,486 | +€3,312 | +1,906% |
| Other amounts payable | 47/48 | €3,532 | €1,828 | -€1,705 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,204 | €910 | -€294 | -24.4% |
| Other operating charges | 640/8 | €507 | €377 | -€130 | -25.6% |
| Gross operating margin | 9900 | €36,488 | €37,435 | +€947 | +2.6% |
| Operating profit (loss) | 9901 | €34,777 | €36,148 | +€1,371 | +3.9% |
| Financial income | 75/76B | €2,384 | €1,048 | -€1,336 | -56.0% |
| Recurring financial income | 75 | €2,384 | €1,048 | -€1,336 | -56.0% |
| Financial charges | 65/66B | €331 | €260 | -€71 | -21.4% |
| Recurring financial charges | 65 | €76 | €133 | +€58 | +76.4% |
| Non-recurring financial charges | 66B | €255 | €127 | -€128 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €36,830 | €36,936 | +€106 | +0.3% |
| Income taxes | 67/77 | €12,873 | €11,947 | -€926 | -7.2% |
| Profit (loss) for the period | 9904 | €23,958 | €24,989 | +€1,032 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,958 | €24,989 | +€1,032 | +4.3% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.