Finka Consultancy: 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.
Finka Consultancy
Largest movements
- Cash +€48,760
up €48,760 (+84.9%), from €57,444 to €106,204
mainly Net result for the year (+€40,813) and Tax, wage and social debts (+€8,799)
- Tangible fixed assets +€2,764
up €2,764 (+95.3%), from €2,901 to €5,665
of which Plant, machinery and equipment: +€3,405
- Deferred charges and accrued income -€1,950
no longer reported in 2025 (was €1,950)
- Reserves +€39,980
up €39,980 (+81.0%), from €49,333 to €89,313
- Tax, wage and social debts +€8,799
up €8,799 (+39.2%), from €22,443 to €31,242
- Other debts +€1,550
up €1,550 (+105%), from €1,483 to €3,033
- Gross operating margin -€11,232
down €11,232 (-17.2%), from €65,389 to €54,157
- Taxes -€2,376
down €2,376 (-17.8%), from €13,317 to €10,941
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 | €76,362 | €125,935 | +€49,573 | +64.9% |
| Fixed assets | 21/28 | €2,901 | €5,665 | +€2,764 | +95.3% |
| Tangible fixed assets | 22/27 | €2,901 | €5,665 | +€2,764 | +95.3% |
| Plant, machinery and equipment | 23 | - | €3,405 | +€3,405 | |
| Furniture and vehicles | 24 | €2,901 | €2,261 | -€641 | -22.1% |
| Current assets | 29/58 | €73,460 | €120,270 | +€46,810 | +63.7% |
| Amounts receivable within one year | 40/41 | €14,066 | €14,066 | = | 0.0% |
| Trade receivables | 40 | €14,066 | €14,066 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,444 | €106,204 | +€48,760 | +84.9% |
| Deferred charges and accrued income | 490/1 | €1,950 | - | -€1,950 | |
| Total equity and liabilities | 10/49 | €76,362 | €125,935 | +€49,573 | +64.9% |
| Equity | 10/15 | €50,833 | €90,813 | +€39,980 | +78.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €49,333 | €89,313 | +€39,980 | +81.0% |
| Distributable reserves | 133 | €49,333 | €89,313 | +€39,980 | +81.0% |
| Amounts payable | 17/49 | €25,529 | €35,122 | +€9,594 | +37.6% |
| Amounts payable within one year | 42/48 | €25,529 | €35,122 | +€9,594 | +37.6% |
| Trade debts | 44 | €1,602 | €847 | -€755 | -47.1% |
| Suppliers | 440/4 | €1,602 | €847 | -€755 | -47.1% |
| Taxes, remuneration and social security | 45 | €22,443 | €31,242 | +€8,799 | +39.2% |
| Taxes | 450/3 | €22,443 | €31,242 | +€8,799 | +39.2% |
| Other amounts payable | 47/48 | €1,483 | €3,033 | +€1,550 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €911 | +€608 | +201% |
| Other operating charges | 640/8 | €50 | €208 | +€158 | +315% |
| Gross operating margin | 9900 | €65,389 | €54,157 | -€11,232 | -17.2% |
| Operating profit (loss) | 9901 | €65,036 | €53,038 | -€11,998 | -18.4% |
| Financial charges | 65/66B | €1,553 | €1,285 | -€269 | -17.3% |
| Recurring financial charges | 65 | €1,553 | €1,285 | -€269 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €63,483 | €51,754 | -€11,729 | -18.5% |
| Income taxes | 67/77 | €13,317 | €10,941 | -€2,376 | -17.8% |
| Profit (loss) for the period | 9904 | €50,166 | €40,813 | -€9,353 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,166 | €40,813 | -€9,353 | -18.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.