FINKAS B.V.: 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.
FINKAS B.V.
Largest movements
- Cash -€811,312
down €811,312 (-99.6%), from €814,654 to €3,342
- Receivables within one year +€757,310
up €757,310 (+554%), from €136,606 to €893,916
- Tangible fixed assets -€273,750
down €273,750 (-19.2%), from €1.4m to €1.2m
- Debts after one year -€204,920
down €204,920 (-18.4%), from €1.1m to €908,850
- Reserves -€136,018
down €136,018 (-21.3%), from €638,155 to €502,137
of which Tax-exempt reserves: -€136,018
- Provisions -€70,039
down €70,039 (-21.4%), from €326,848 to €256,809
- Trade debts +€49,717
up €49,717 (+972%), from €5,117 to €54,834
- Depreciation +€91,250
up €91,250 (+50.0%), from €182,500 to €273,750
- Gross operating margin +€65,148
up €65,148 (+36.9%), from €176,713 to €241,861
- Other operating charges +€39,281
up €39,281 (+106%), from €36,953 to €76,234
- Financial charges +€12,046
up €12,046 (+17.5%), from €68,867 to €80,913
- Financial income -€5,000
no longer reported in 2025 (was €5,000)
of which Financial income: -€5,000
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,379,240 | €2,051,488 | -€327,752 | -13.8% |
| Fixed assets | 21/28 | €1,427,500 | €1,153,750 | -€273,750 | -19.2% |
| Tangible fixed assets | 22/27 | €1,427,500 | €1,153,750 | -€273,750 | -19.2% |
| Land and buildings | 22 | €1,427,500 | €1,153,750 | -€273,750 | -19.2% |
| Current assets | 29/58 | €951,740 | €897,738 | -€54,002 | -5.7% |
| Amounts receivable within one year | 40/41 | €136,606 | €893,916 | +€757,310 | +554% |
| Other amounts receivable | 41 | €136,606 | €893,916 | +€757,310 | +554% |
| Cash at bank and in hand | 54/58 | €814,654 | €3,342 | -€811,312 | -99.6% |
| Deferred charges and accrued income | 490/1 | €480 | €480 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,379,240 | €2,051,488 | -€327,752 | -13.8% |
| Equity | 10/15 | €809,327 | €690,329 | -€118,998 | -14.7% |
| Contributions | 10/11 | €34,034 | €34,034 | = | 0.0% |
| Reserves | 13 | €638,155 | €502,137 | -€136,018 | -21.3% |
| Non-distributable reserves | 130/1 | €3,403 | €3,403 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,403 | €3,403 | = | 0.0% |
| Tax-exempt reserves | 132 | €634,752 | €498,733 | -€136,018 | -21.4% |
| Profit (loss) carried forward | 14 | €137,138 | €154,158 | +€17,020 | +12.4% |
| Provisions and deferred taxes | 16 | €326,848 | €256,809 | -€70,039 | -21.4% |
| Deferred taxes | 168 | €326,848 | €256,809 | -€70,039 | -21.4% |
| Amounts payable | 17/49 | €1,243,066 | €1,104,350 | -€138,715 | -11.2% |
| Amounts payable after more than one year | 17 | €1,113,770 | €908,850 | -€204,920 | -18.4% |
| Financial debts | 170/4 | €1,113,770 | €908,850 | -€204,920 | -18.4% |
| Amounts payable within one year | 42/48 | €129,296 | €195,500 | +€66,204 | +51.2% |
| Current portion of amounts payable after more than one year | 42 | €120,335 | €136,822 | +€16,487 | +13.7% |
| Trade debts | 44 | €5,117 | €54,834 | +€49,717 | +972% |
| Suppliers | 440/4 | €5,117 | €54,834 | +€49,717 | +972% |
| Other amounts payable | 47/48 | €3,844 | €3,844 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,500 | €273,750 | +€91,250 | +50.0% |
| Other operating charges | 640/8 | €36,953 | €76,234 | +€39,281 | +106% |
| Gross operating margin | 9900 | €176,713 | €241,861 | +€65,148 | +36.9% |
| Operating profit (loss) | 9901 | -€42,740 | -€108,124 | -€65,384 | -153% |
| Financial income | 75/76B | €5,000 | - | -€5,000 | |
| Recurring financial income | 75 | €5,000 | - | -€5,000 | |
| Non-recurring financial income | 76B | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €68,867 | €80,913 | +€12,046 | +17.5% |
| Recurring financial charges | 65 | €68,867 | €80,913 | +€12,046 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€106,607 | -€189,037 | -€82,430 | -77.3% |
| Transfer from deferred taxes | 780 | €46,693 | €70,039 | +€23,346 | +50.0% |
| Profit (loss) for the period | 9904 | -€59,915 | -€118,998 | -€59,084 | -98.6% |
| Transfer from tax-exempt reserves | 789 | €90,679 | €136,018 | +€45,339 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,764 | €17,020 | -€13,744 | -44.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.