FINKK: 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.
FINKK
Largest movements
- Receivables within one year +€31,575
up €31,575 (+33.7%), from €93,817 to €125,392
of which Other amounts receivable: +€19,004
- Cash -€7,095
down €7,095 (-46.4%), from €15,289 to €8,194
mainly Receivables within one year (-€31,575) and Tax, wage and social debts (-€718)
- Profit (loss) carried forward +€18,864
up €18,864 (+14.2%), from €132,557 to €151,420
- Trade debts +€5,588
up €5,588 (+25.9%), from €21,574 to €27,162
- Gross operating margin +€2,244
up €2,244 (+14.1%), from €15,912 to €18,156
- Depreciation -€1,361
down €1,361 (-62.8%), from €2,166 to €806
- Financial income +€686
up €686 (+47.0%), from €1,460 to €2,146
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 | €233,311 | €257,045 | +€23,733 | +10.2% |
| Fixed assets | 21/28 | €121,392 | €120,586 | -€806 | -0.7% |
| Tangible fixed assets | 22/27 | €1,392 | €586 | -€806 | -57.9% |
| Plant, machinery and equipment | 23 | €1,024 | €319 | -€706 | -68.9% |
| Furniture and vehicles | 24 | €367 | €267 | -€100 | -27.2% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €111,920 | €136,458 | +€24,539 | +21.9% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,817 | €125,392 | +€31,575 | +33.7% |
| Trade receivables | 40 | €63,922 | €76,493 | +€12,571 | +19.7% |
| Other amounts receivable | 41 | €29,895 | €48,899 | +€19,004 | +63.6% |
| Cash at bank and in hand | 54/58 | €15,289 | €8,194 | -€7,095 | -46.4% |
| Deferred charges and accrued income | 490/1 | €1,813 | €1,872 | +€59 | +3.3% |
| Total equity and liabilities | 10/49 | €233,311 | €257,045 | +€23,733 | +10.2% |
| Equity | 10/15 | €209,814 | €228,678 | +€18,864 | +9.0% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Capital | 10 | €69,410 | €69,410 | = | 0.0% |
| Issued capital | 100 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €7,847 | €7,847 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,941 | €6,941 | = | 0.0% |
| Legal reserve | 130 | €6,941 | €6,941 | = | 0.0% |
| Tax-exempt reserves | 132 | €906 | €906 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,557 | €151,420 | +€18,864 | +14.2% |
| Amounts payable | 17/49 | €23,497 | €28,367 | +€4,870 | +20.7% |
| Amounts payable within one year | 42/48 | €23,497 | €28,367 | +€4,870 | +20.7% |
| Trade debts | 44 | €21,574 | €27,162 | +€5,588 | +25.9% |
| Suppliers | 440/4 | €21,574 | €27,162 | +€5,588 | +25.9% |
| Taxes, remuneration and social security | 45 | €1,824 | €1,106 | -€718 | -39.4% |
| Taxes | 450/3 | €1,824 | €1,106 | -€718 | -39.4% |
| Other amounts payable | 47/48 | €99 | €99 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,166 | €806 | -€1,361 | -62.8% |
| Other operating charges | 640/8 | €694 | €632 | -€62 | -8.9% |
| Gross operating margin | 9900 | €15,912 | €18,156 | +€2,244 | +14.1% |
| Operating profit (loss) | 9901 | €13,051 | €16,718 | +€3,667 | +28.1% |
| Financial income | 75/76B | €1,460 | €2,146 | +€686 | +47.0% |
| Recurring financial income | 75 | €1,460 | €2,146 | +€686 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €14,511 | €18,864 | +€4,353 | +30.0% |
| Profit (loss) for the period | 9904 | €14,511 | €18,864 | +€4,353 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,511 | €18,864 | +€4,353 | +30.0% |
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 11 October 2026 via checked.be.