Finloch: 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.
Finloch
Largest movements
- Current investments +€114,466
up €114,466 (+306.2%), from €37,379 to €151,845
- Cash -€28,940
down €28,940 (-27.5%), from €105,222 to €76,282
mainly Current investments (-€114,466) and Contributions, distributions and other (-€1,388)
- Reserves +€81,686
up €81,686 (+59.8%), from €136,689 to €218,374
- Other debts +€5,020
up €5,020 (+57.8%), from €8,690 to €13,710
- Financial income +€3,477
up €3,477 (+382.5%), from €909 to €4,386
- Gross operating margin -€1,368
down €1,368 (-1.3%), from €103,800 to €102,432
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 | €162,611 | €249,409 | +€86,799 | +53.4% |
| Current assets | 29/58 | €162,611 | €249,409 | +€86,799 | +53.4% |
| Amounts receivable within one year | 40/41 | €19,384 | €20,657 | +€1,273 | +6.6% |
| Trade receivables | 40 | €16,315 | €17,587 | +€1,273 | +7.8% |
| Other amounts receivable | 41 | €3,070 | €3,070 | = | 0.0% |
| Current investments | 50/53 | €37,379 | €151,845 | +€114,466 | +306.2% |
| Cash at bank and in hand | 54/58 | €105,222 | €76,282 | -€28,940 | -27.5% |
| Deferred charges and accrued income | 490/1 | €626 | €626 | = | 0.0% |
| Total equity and liabilities | 10/49 | €162,611 | €249,409 | +€86,799 | +53.4% |
| Equity | 10/15 | €146,689 | €228,374 | +€81,686 | +55.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €136,689 | €218,374 | +€81,686 | +59.8% |
| Distributable reserves | 133 | €136,689 | €218,374 | +€81,686 | +59.8% |
| Amounts payable | 17/49 | €15,922 | €21,035 | +€5,113 | +32.1% |
| Amounts payable within one year | 42/48 | €15,922 | €21,035 | +€5,113 | +32.1% |
| Taxes, remuneration and social security | 45 | €7,232 | €7,325 | +€93 | +1.3% |
| Taxes | 450/3 | €7,232 | €7,325 | +€93 | +1.3% |
| Other amounts payable | 47/48 | €8,690 | €13,710 | +€5,020 | +57.8% |
| Non-recurring operating income | 76A | €1 | €0 | -€1 | -88.3% |
| Other operating charges | 640/8 | €148 | €150 | +€2 | +1.4% |
| Gross operating margin | 9900 | €103,800 | €102,432 | -€1,368 | -1.3% |
| Operating profit (loss) | 9901 | €103,652 | €102,282 | -€1,370 | -1.3% |
| Financial income | 75/76B | €909 | €4,386 | +€3,477 | +382.5% |
| Recurring financial income | 75 | €909 | €4,386 | +€3,477 | +382.5% |
| Financial charges | 65/66B | €1,741 | €1,775 | +€34 | +2.0% |
| Recurring financial charges | 65 | €1,741 | €1,775 | +€34 | +2.0% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €102,820 | €104,893 | +€2,072 | +2.0% |
| Income taxes | 67/77 | €22,203 | €21,819 | -€384 | -1.7% |
| Profit (loss) for the period | 9904 | €80,617 | €83,074 | +€2,457 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,617 | €83,074 | +€2,457 | +3.0% |
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 10 October 2026 via checked.be.