FINKA 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.
FINKA CONSULTING
Largest movements
- Cash +€81,436
up €81,436 (+63.0%), from €129,274 to €210,710
mainly Net result for the year (+€90,520) and Depreciation (+€20,417)
- Tangible fixed assets -€20,417
down €20,417 (-7.4%), from €277,227 to €256,810
- Reserves +€90,520
up €90,520 (+22.6%), from €401,158 to €491,678
- Tax, wage and social debts -€26,571
down €26,571 (-48.1%), from €55,225 to €28,653
of which Taxes: -€30,005
- Gross operating margin +€33,506
up €33,506 (+17.4%), from €193,030 to €226,536
- Purchases and services -€21,121
down €21,121 (-28.1%), from €75,089 to €53,968
- Taxes +€9,245
up €9,245 (+32.9%), from €28,077 to €37,321
- Staff costs +€3,143
up €3,143 (+4.2%), from €75,019 to €78,163
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 | €459,326 | €524,780 | +€65,454 | +14.3% |
| Fixed assets | 21/28 | €279,133 | €260,954 | -€18,179 | -6.5% |
| Tangible fixed assets | 22/27 | €277,227 | €256,810 | -€20,417 | -7.4% |
| Land and buildings | 22 | €246,307 | €237,813 | -€8,493 | -3.4% |
| Furniture and vehicles | 24 | €21,491 | €14,019 | -€7,473 | -34.8% |
| Other tangible fixed assets | 26 | €9,429 | €4,978 | -€4,451 | -47.2% |
| Financial fixed assets | 28 | €1,906 | €4,144 | +€2,238 | +117% |
| Current assets | 29/58 | €180,193 | €263,826 | +€83,633 | +46.4% |
| Amounts receivable within one year | 40/41 | €50,919 | €51,784 | +€865 | +1.7% |
| Trade receivables | 40 | €27,417 | €21,174 | -€6,244 | -22.8% |
| Other amounts receivable | 41 | €23,501 | €30,610 | +€7,109 | +30.3% |
| Cash at bank and in hand | 54/58 | €129,274 | €210,710 | +€81,436 | +63.0% |
| Deferred charges and accrued income | 490/1 | - | €1,332 | +€1,332 | |
| Total equity and liabilities | 10/49 | €459,326 | €524,780 | +€65,454 | +14.3% |
| Equity | 10/15 | €403,697 | €494,217 | +€90,520 | +22.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €401,158 | €491,678 | +€90,520 | +22.6% |
| Distributable reserves | 133 | €401,158 | €491,678 | +€90,520 | +22.6% |
| Profit (loss) carried forward | 14 | €39 | €39 | = | 0.0% |
| Amounts payable | 17/49 | €55,628 | €30,563 | -€25,066 | -45.1% |
| Amounts payable within one year | 42/48 | €55,628 | €30,563 | -€25,066 | -45.1% |
| Trade debts | 44 | €404 | €1,909 | +€1,506 | +373% |
| Suppliers | 440/4 | €404 | €1,909 | +€1,506 | +373% |
| Taxes, remuneration and social security | 45 | €55,225 | €28,653 | -€26,571 | -48.1% |
| Taxes | 450/3 | €55,225 | €25,220 | -€30,005 | -54.3% |
| Remuneration and social security | 454/9 | - | €3,433 | +€3,433 | |
| Goods, raw materials, services and sundry goods | 60/61 | €75,089 | €53,968 | -€21,121 | -28.1% |
| Remuneration, social security and pensions | 62 | €75,019 | €78,163 | +€3,143 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,620 | €20,417 | -€204 | -1.0% |
| Other operating charges | 640/8 | €1,725 | €797 | -€928 | -53.8% |
| Gross operating margin | 9900 | €193,030 | €226,536 | +€33,506 | +17.4% |
| Operating profit (loss) | 9901 | €95,665 | €127,159 | +€31,494 | +32.9% |
| Financial income | 75/76B | €1,890 | €829 | -€1,060 | -56.1% |
| Recurring financial income | 75 | €1,890 | €829 | -€1,060 | -56.1% |
| Financial charges | 65/66B | €283 | €147 | -€135 | -47.8% |
| Recurring financial charges | 65 | €283 | €147 | -€135 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €97,272 | €127,841 | +€30,569 | +31.4% |
| Income taxes | 67/77 | €28,077 | €37,321 | +€9,245 | +32.9% |
| Profit (loss) for the period | 9904 | €69,195 | €90,520 | +€21,324 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,195 | €90,520 | +€21,324 | +30.8% |
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 20 October 2026 via checked.be.