FINKA: 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.
FINKA
Largest movements
- Cash -€16,640
down €16,640 (-27.4%), from €60,739 to €44,099
mainly Contributions, distributions and other (-€79,000) and Current investments (-€15,021)
- Current investments +€15,021
new in 2025: €15,021
- Tangible fixed assets -€1,867
down €1,867 (-14.6%), from €12,808 to €10,941
of which Other tangible fixed assets: -€2,375
- Deferred charges and accrued income -€1,069
down €1,069 (-40.2%), from €2,659 to €1,590
- Reserves -€49,591
down €49,591 (-62.2%), from €79,693 to €30,102
- Other debts +€42,797
up €42,797 (+625.2%), from €6,846 to €49,643
- Trade debts +€2,698
up €2,698 (+178.4%), from €1,512 to €4,210
- Gross operating margin -€6,920
down €6,920 (-11.3%), from €61,327 to €54,407
- Taxes +€2,916
up €2,916 (+22.6%), from €12,916 to €15,832
- Financial charges -€1,039
down €1,039 (-37.5%), from €2,768 to €1,730
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 | €97,948 | €93,370 | -€4,578 | -4.7% |
| Fixed assets | 21/28 | €12,808 | €10,941 | -€1,867 | -14.6% |
| Tangible fixed assets | 22/27 | €12,808 | €10,941 | -€1,867 | -14.6% |
| Land and buildings | 22 | €5,712 | €6,767 | +€1,055 | +18.5% |
| Plant, machinery and equipment | 23 | €304 | €221 | -€83 | -27.2% |
| Furniture and vehicles | 24 | €2,885 | €2,421 | -€465 | -16.1% |
| Other tangible fixed assets | 26 | €3,906 | €1,532 | -€2,375 | -60.8% |
| Current assets | 29/58 | €85,140 | €82,429 | -€2,712 | -3.2% |
| Amounts receivable within one year | 40/41 | €21,742 | €21,719 | -€23 | -0.1% |
| Trade receivables | 40 | €21,742 | €19,551 | -€2,191 | -10.1% |
| Other amounts receivable | 41 | €0 | €2,168 | +€2,168 | |
| Current investments | 50/53 | - | €15,021 | +€15,021 | |
| Cash at bank and in hand | 54/58 | €60,739 | €44,099 | -€16,640 | -27.4% |
| Deferred charges and accrued income | 490/1 | €2,659 | €1,590 | -€1,069 | -40.2% |
| Total equity and liabilities | 10/49 | €97,948 | €93,370 | -€4,578 | -4.7% |
| Equity | 10/15 | €84,693 | €35,102 | -€49,591 | -58.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €79,693 | €30,102 | -€49,591 | -62.2% |
| Distributable reserves | 133 | €79,693 | €30,102 | -€49,591 | -62.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,254 | €58,267 | +€45,013 | +339.6% |
| Amounts payable within one year | 42/48 | €13,254 | €58,267 | +€45,013 | +339.6% |
| Trade debts | 44 | €1,512 | €4,210 | +€2,698 | +178.4% |
| Suppliers | 440/4 | €1,512 | €4,210 | +€2,698 | +178.4% |
| Taxes, remuneration and social security | 45 | €4,896 | €4,414 | -€482 | -9.8% |
| Taxes | 450/3 | €4,896 | €4,414 | -€482 | -9.8% |
| Other amounts payable | 47/48 | €6,846 | €49,643 | +€42,797 | +625.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,881 | €6,513 | -€369 | -5.4% |
| Other operating charges | 640/8 | €1,383 | €957 | -€426 | -30.8% |
| Gross operating margin | 9900 | €61,327 | €54,407 | -€6,920 | -11.3% |
| Operating profit (loss) | 9901 | €53,063 | €46,937 | -€6,126 | -11.5% |
| Financial income | 75/76B | €0 | €34 | +€34 | |
| Recurring financial income | 75 | €0 | €34 | +€34 | |
| Financial charges | 65/66B | €2,768 | €1,730 | -€1,039 | -37.5% |
| Recurring financial charges | 65 | €2,768 | €1,730 | -€1,039 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €50,294 | €45,241 | -€5,053 | -10.0% |
| Income taxes | 67/77 | €12,916 | €15,832 | +€2,916 | +22.6% |
| Profit (loss) for the period | 9904 | €37,378 | €29,409 | -€7,969 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,378 | €29,409 | -€7,969 | -21.3% |
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 7 October 2026 via checked.be.