FINKANO: 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.
FINKANO
Largest movements
- Cash +€71,839
up €71,839 (+186.5%), from €38,514 to €110,353
mainly Net result for the year (+€64,455) and Tax, wage and social debts (+€7,647)
- Tangible fixed assets +€3,507
new in 2024: €3,507
- Reserves +€64,455
up €64,455 (+528.4%), from €12,198 to €76,653
- Tax, wage and social debts +€7,647
up €7,647 (+35.2%), from €21,733 to €29,380
of which Taxes: +€17,176
- Trade debts +€3,235
up €3,235 (+1612.3%), from €201 to €3,435
- Gross operating margin +€50,624
up €50,624 (+157.1%), from €32,230 to €82,854
- Taxes +€12,626
up €12,626 (+252.9%), from €4,992 to €17,618
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,632 | €126,520 | +€75,887 | +149.9% |
| Fixed assets | 21/28 | - | €3,507 | +€3,507 | |
| Tangible fixed assets | 22/27 | - | €3,507 | +€3,507 | |
| Furniture and vehicles | 24 | - | €3,507 | +€3,507 | |
| Current assets | 29/58 | €50,632 | €123,013 | +€72,380 | +143.0% |
| Amounts receivable within one year | 40/41 | €12,118 | €12,660 | +€541 | +4.5% |
| Trade receivables | 40 | €12,118 | €12,660 | +€541 | +4.5% |
| Cash at bank and in hand | 54/58 | €38,514 | €110,353 | +€71,839 | +186.5% |
| Total equity and liabilities | 10/49 | €50,632 | €126,520 | +€75,887 | +149.9% |
| Equity | 10/15 | €13,698 | €78,153 | +€64,455 | +470.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €12,198 | €76,653 | +€64,455 | +528.4% |
| Distributable reserves | 133 | €12,198 | €76,653 | +€64,455 | +528.4% |
| Amounts payable | 17/49 | €36,934 | €48,366 | +€11,432 | +31.0% |
| Amounts payable within one year | 42/48 | €36,934 | €48,366 | +€11,432 | +31.0% |
| Trade debts | 44 | €201 | €3,435 | +€3,235 | +1612.3% |
| Suppliers | 440/4 | €201 | €3,435 | +€3,235 | +1612.3% |
| Taxes, remuneration and social security | 45 | €21,733 | €29,380 | +€7,647 | +35.2% |
| Taxes | 450/3 | €12,204 | €29,380 | +€17,176 | +140.7% |
| Remuneration and social security | 454/9 | €9,530 | - | -€9,530 | |
| Other amounts payable | 47/48 | €15,000 | €15,551 | +€551 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €521 | +€521 | |
| Other operating charges | 640/8 | - | €248 | +€248 | |
| Gross operating margin | 9900 | €32,230 | €82,854 | +€50,624 | +157.1% |
| Operating profit (loss) | 9901 | €32,230 | €82,085 | +€49,855 | +154.7% |
| Financial income | 75/76B | - | €101 | +€101 | |
| Recurring financial income | 75 | - | €101 | +€101 | |
| Financial charges | 65/66B | €39 | €113 | +€74 | +190.3% |
| Recurring financial charges | 65 | €39 | €113 | +€74 | +190.3% |
| Profit (loss) for the period before taxes | 9903 | €32,191 | €82,073 | +€49,883 | +155.0% |
| Income taxes | 67/77 | €4,992 | €17,618 | +€12,626 | +252.9% |
| Profit (loss) for the period | 9904 | €27,198 | €64,455 | +€37,256 | +137.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,198 | €64,455 | +€37,256 | +137.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.