FinLi 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.
FinLi Consultancy
Largest movements
- Receivables within one year +€8,179
up €8,179 (+25.6%), from €31,916 to €40,096
of which Trade receivables: +€8,144
- Reserves +€51,239
up €51,239 (+32.0%), from €160,138 to €211,377
- Other debts -€43,928
down €43,928 (-70.3%), from €62,470 to €18,542
- Gross operating margin -€1,958
down €1,958 (-2.7%), from €72,935 to €70,976
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 | €238,641 | €244,181 | +€5,540 | +2.3% |
| Fixed assets | 21/28 | €6,206 | €4,026 | -€2,180 | -35.1% |
| Tangible fixed assets | 22/27 | €6,206 | €4,026 | -€2,180 | -35.1% |
| Furniture and vehicles | 24 | €6,206 | €4,026 | -€2,180 | -35.1% |
| Current assets | 29/58 | €232,435 | €240,155 | +€7,720 | +3.3% |
| Amounts receivable within one year | 40/41 | €31,916 | €40,096 | +€8,179 | +25.6% |
| Trade receivables | 40 | €21,707 | €29,851 | +€8,144 | +37.5% |
| Other amounts receivable | 41 | €10,209 | €10,245 | +€36 | +0.4% |
| Cash at bank and in hand | 54/58 | €200,519 | €200,059 | -€459 | -0.2% |
| Total equity and liabilities | 10/49 | €238,641 | €244,181 | +€5,540 | +2.3% |
| Equity | 10/15 | €161,138 | €212,377 | +€51,239 | +31.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €160,138 | €211,377 | +€51,239 | +32.0% |
| Distributable reserves | 133 | €160,138 | €211,377 | +€51,239 | +32.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €77,503 | €31,804 | -€45,699 | -59.0% |
| Amounts payable within one year | 42/48 | €76,780 | €31,059 | -€45,721 | -59.5% |
| Trade debts | 44 | €1,464 | €329 | -€1,135 | -77.5% |
| Suppliers | 440/4 | €1,464 | €329 | -€1,135 | -77.5% |
| Taxes, remuneration and social security | 45 | €12,846 | €12,188 | -€658 | -5.1% |
| Taxes | 450/3 | €12,846 | €12,188 | -€658 | -5.1% |
| Other amounts payable | 47/48 | €62,470 | €18,542 | -€43,928 | -70.3% |
| Accrued charges and deferred income | 492/3 | €723 | €746 | +€23 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | €2,180 | +€457 | +26.5% |
| Other operating charges | 640/8 | €2,767 | €2,749 | -€18 | -0.7% |
| Gross operating margin | 9900 | €72,935 | €70,976 | -€1,958 | -2.7% |
| Operating profit (loss) | 9901 | €68,445 | €66,048 | -€2,397 | -3.5% |
| Financial charges | 65/66B | €9 | €54 | +€45 | +476% |
| Recurring financial charges | 65 | €9 | €54 | +€45 | +476% |
| Profit (loss) for the period before taxes | 9903 | €68,435 | €65,994 | -€2,442 | -3.6% |
| Income taxes | 67/77 | €14,791 | €14,755 | -€36 | -0.2% |
| Profit (loss) for the period | 9904 | €53,644 | €51,239 | -€2,406 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,644 | €51,239 | -€2,406 | -4.5% |
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 15 October 2026 via checked.be.