FINiX: what changed
Two fiscal 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.
FINiX
Largest movements
- Cash -€256,028
down €256,028 (-81.2%), from €315,281 to €59,252
mainly Trade debts (-€136,087) and Investment in fixed assets (net) (-€120,106)
- Tangible fixed assets +€22,955
up €22,955 (+7.6%), from €302,329 to €325,283
of which Furniture and vehicles: +€24,288
- Trade debts -€136,087
down €136,087 (-63.9%), from €212,870 to €76,782
- Debts after one year -€92,973
down €92,973 (-72.4%), from €128,486 to €35,514
- Gross operating margin +€93,865
up €93,865 (+9.2%), from €1.0m to €1.1m
- Staff costs +€92,040
up €92,040 (+11.3%), from €814,175 to €906,214
- Depreciation +€23,214
up €23,214 (+31.4%), from €73,937 to €97,151
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.
Cash bridge derived
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 | €639,136 | €411,850 | -€227,287 | -35.6% |
| Fixed assets | 21/28 | €302,329 | €325,283 | +€22,955 | +7.6% |
| Tangible fixed assets | 22/27 | €302,329 | €325,283 | +€22,955 | +7.6% |
| Plant, machinery and equipment | 23 | €3,756 | €2,422 | -€1,334 | -35.5% |
| Furniture and vehicles | 24 | €298,573 | €322,861 | +€24,288 | +8.1% |
| Current assets | 29/58 | €336,808 | €86,566 | -€250,241 | -74.3% |
| Amounts receivable within one year | 40/41 | €6,974 | €10,022 | +€3,047 | +43.7% |
| Other amounts receivable | 41 | €6,974 | €10,022 | +€3,047 | +43.7% |
| Cash at bank and in hand | 54/58 | €315,281 | €59,252 | -€256,028 | -81.2% |
| Deferred charges and accrued income | 490/1 | €14,553 | €17,292 | +€2,739 | +18.8% |
| Total equity and liabilities | 10/49 | €639,136 | €411,850 | -€227,287 | -35.6% |
| Equity | 10/15 | €31,447 | €29,545 | -€1,902 | -6.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,447 | €26,545 | -€1,902 | -6.7% |
| Distributable reserves | 133 | €28,447 | €26,545 | -€1,902 | -6.7% |
| Amounts payable | 17/49 | €607,689 | €382,304 | -€225,385 | -37.1% |
| Amounts payable after more than one year | 17 | €128,486 | €35,514 | -€92,973 | -72.4% |
| Financial debts | 170/4 | €128,486 | €35,514 | -€92,973 | -72.4% |
| Amounts payable within one year | 42/48 | €479,203 | €346,791 | -€132,412 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €91,904 | €92,962 | +€1,058 | +1.2% |
| Trade debts | 44 | €212,870 | €76,782 | -€136,087 | -63.9% |
| Suppliers | 440/4 | €212,870 | €76,782 | -€136,087 | -63.9% |
| Taxes, remuneration and social security | 45 | €173,879 | €176,496 | +€2,617 | +1.5% |
| Taxes | 450/3 | - | €4,138 | +€4,138 | |
| Remuneration and social security | 454/9 | €173,879 | €172,359 | -€1,521 | -0.9% |
| Other amounts payable | 47/48 | €551 | €551 | = | 0.0% |
| Non-recurring operating income | 76A | €29,750 | €5,330 | -€24,420 | -82.1% |
| Remuneration, social security and pensions | 62 | €814,175 | €906,214 | +€92,040 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,937 | €97,151 | +€23,214 | +31.4% |
| Other operating charges | 640/8 | €4,217 | €438 | -€3,779 | -89.6% |
| Gross operating margin | 9900 | €1,018,338 | €1,112,203 | +€93,865 | +9.2% |
| Operating profit (loss) | 9901 | €126,010 | €108,399 | -€17,610 | -14.0% |
| Financial income | 75/76B | €6,812 | €2,905 | -€3,908 | -57.4% |
| Recurring financial income | 75 | €6,812 | €2,056 | -€4,756 | -69.8% |
| Non-recurring financial income | 76B | - | €848 | +€848 | |
| Financial charges | 65/66B | €7,609 | €6,741 | -€868 | -11.4% |
| Recurring financial charges | 65 | €7,609 | €6,741 | -€868 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €125,213 | €104,563 | -€20,650 | -16.5% |
| Income taxes | 67/77 | €43,068 | €38,465 | -€4,603 | -10.7% |
| Profit (loss) for the period | 9904 | €82,145 | €66,098 | -€16,047 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,145 | €66,098 | -€16,047 | -19.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.