FINK: 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.
FINK
Largest movements
- Receivables within one year -€3,370
down €3,370 (-76.7%), from €4,393 to €1,022
- Cash -€1,244
down €1,244 (-27.7%), from €4,495 to €3,251
mainly Net result for the year (-€11,304) and Tax, wage and social debts (-€2,106)
- Tangible fixed assets -€810
down €810 (-12.3%), from €6,570 to €5,760
of which Other tangible fixed assets: -€1,810
- Profit (loss) carried forward -€11,304
down €11,304 (-41.0%), from -€27,551 to -€38,854
- Trade debts +€9,873
up €9,873 (+124.9%), from €7,905 to €17,778
- Tax, wage and social debts -€2,106
down €2,106 (-21.0%), from €10,019 to €7,913
of which Taxes: -€2,106
- Other debts -€1,887
down €1,887 (-8.1%), from €23,282 to €21,395
- Gross operating margin -€16,418
down €16,418, from €7,927 to -€8,491
- Depreciation -€3,066
down €3,066 (-52.7%), from €5,818 to €2,751
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,982 | €17,558 | -€5,424 | -23.6% |
| Fixed assets | 21/28 | €6,595 | €5,785 | -€810 | -12.3% |
| Tangible fixed assets | 22/27 | €6,570 | €5,760 | -€810 | -12.3% |
| Furniture and vehicles | 24 | €2,882 | €3,883 | +€1,000 | +34.7% |
| Other tangible fixed assets | 26 | €3,688 | €1,878 | -€1,810 | -49.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €16,387 | €11,773 | -€4,614 | -28.2% |
| Amounts receivable within one year | 40/41 | €4,393 | €1,022 | -€3,370 | -76.7% |
| Trade receivables | 40 | €4,393 | €1,022 | -€3,370 | -76.7% |
| Cash at bank and in hand | 54/58 | €4,495 | €3,251 | -€1,244 | -27.7% |
| Deferred charges and accrued income | 490/1 | €7,500 | €7,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €22,982 | €17,558 | -€5,424 | -23.6% |
| Equity | 10/15 | -€18,224 | -€29,528 | -€11,304 | -62.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €3,076 | €3,076 | = | 0.0% |
| Non-distributable reserves | 130/1 | €76 | €76 | = | 0.0% |
| Reserves not available under the articles | 1311 | €76 | €76 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,551 | -€38,854 | -€11,304 | -41.0% |
| Amounts payable | 17/49 | €41,207 | €47,086 | +€5,879 | +14.3% |
| Amounts payable within one year | 42/48 | €41,207 | €47,086 | +€5,879 | +14.3% |
| Trade debts | 44 | €7,905 | €17,778 | +€9,873 | +124.9% |
| Suppliers | 440/4 | €7,905 | €17,778 | +€9,873 | +124.9% |
| Taxes, remuneration and social security | 45 | €10,019 | €7,913 | -€2,106 | -21.0% |
| Taxes | 450/3 | €6,719 | €4,613 | -€2,106 | -31.3% |
| Remuneration and social security | 454/9 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €23,282 | €21,395 | -€1,887 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,818 | €2,751 | -€3,066 | -52.7% |
| Other operating charges | 640/8 | €118 | €61 | -€58 | -48.7% |
| Gross operating margin | 9900 | €7,927 | -€8,491 | -€16,418 | |
| Operating profit (loss) | 9901 | €1,991 | -€11,303 | -€13,294 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | -€12 | €1 | +€12 | |
| Recurring financial charges | 65 | -€12 | €1 | +€12 | |
| Profit (loss) for the period before taxes | 9903 | €2,003 | -€11,304 | -€13,307 | |
| Profit (loss) for the period | 9904 | €2,003 | -€11,304 | -€13,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,003 | -€11,304 | -€13,307 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.