FINLOGIC: 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.
FINLOGIC
Largest movements
- Cash +€39,093
up €39,093 (+87.3%), from €44,785 to €83,878
mainly Net result for the year (+€45,309) and Other debts (+€45,217)
- Tangible fixed assets -€2,159
down €2,159 (-8.5%), from €25,266 to €23,106
of which Land and buildings: -€2,175
- Receivables within one year -€1,585
down €1,585 (-7.0%), from €22,735 to €21,150
of which Trade receivables: -€1,585
- Other debts +€45,217
up €45,217 (+7510.4%), from €602 to €45,819
- Reserves -€8,086
down €8,086 (-13.2%), from €61,378 to €53,292
- Debts after one year -€3,946
down €3,946 (-26.4%), from €14,938 to €10,992
- Tax, wage and social debts +€2,535
up €2,535 (+105.0%), from €2,414 to €4,949
- Gross operating margin +€49,637
up €49,637 (+254.5%), from €19,501 to €69,138
- Taxes +€13,562
up €13,562 (+308.4%), from €4,397 to €17,959
- Depreciation -€1,413
down €1,413 (-24.3%), from €5,804 to €4,391
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 | €97,381 | €132,273 | +€34,892 | +35.8% |
| Fixed assets | 21/28 | €25,321 | €23,161 | -€2,159 | -8.5% |
| Tangible fixed assets | 22/27 | €25,266 | €23,106 | -€2,159 | -8.5% |
| Land and buildings | 22 | €20,642 | €18,467 | -€2,175 | -10.5% |
| Furniture and vehicles | 24 | €4,624 | €4,639 | +€15 | +0.3% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €72,060 | €109,111 | +€37,052 | +51.4% |
| Amounts receivable within one year | 40/41 | €22,735 | €21,150 | -€1,585 | -7.0% |
| Trade receivables | 40 | €16,093 | €14,508 | -€1,585 | -9.8% |
| Other amounts receivable | 41 | €6,642 | €6,642 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,785 | €83,878 | +€39,093 | +87.3% |
| Deferred charges and accrued income | 490/1 | €4,540 | €4,083 | -€456 | -10.1% |
| Total equity and liabilities | 10/49 | €97,381 | €132,273 | +€34,892 | +35.8% |
| Equity | 10/15 | €72,878 | €64,792 | -€8,086 | -11.1% |
| Contributions | 10/11 | €11,500 | €11,500 | = | 0.0% |
| Reserves | 13 | €61,378 | €53,292 | -€8,086 | -13.2% |
| Distributable reserves | 133 | €61,378 | €53,292 | -€8,086 | -13.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,502 | €67,480 | +€42,978 | +175.4% |
| Amounts payable after more than one year | 17 | €14,938 | €10,992 | -€3,946 | -26.4% |
| Financial debts | 170/4 | €14,938 | €10,992 | -€3,946 | -26.4% |
| Amounts payable within one year | 42/48 | €9,554 | €56,424 | +€46,870 | +490.6% |
| Current portion of amounts payable after more than one year | 42 | €3,784 | €3,946 | +€162 | +4.3% |
| Trade debts | 44 | €2,754 | €1,710 | -€1,043 | -37.9% |
| Suppliers | 440/4 | €2,754 | €1,710 | -€1,043 | -37.9% |
| Taxes, remuneration and social security | 45 | €2,414 | €4,949 | +€2,535 | +105.0% |
| Taxes | 450/3 | €2,414 | €4,949 | +€2,535 | +105.0% |
| Other amounts payable | 47/48 | €602 | €45,819 | +€45,217 | +7510.4% |
| Accrued charges and deferred income | 492/3 | €11 | €64 | +€53 | +499.9% |
| Non-recurring operating income | 76A | €0 | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,804 | €4,391 | -€1,413 | -24.3% |
| Other operating charges | 640/8 | €822 | €860 | +€39 | +4.7% |
| Gross operating margin | 9900 | €19,501 | €69,138 | +€49,637 | +254.5% |
| Operating profit (loss) | 9901 | €12,875 | €63,887 | +€51,012 | +396.2% |
| Financial income | 75/76B | €130 | €253 | +€123 | +94.2% |
| Recurring financial income | 75 | €130 | €253 | +€123 | +94.2% |
| Financial charges | 65/66B | €625 | €872 | +€247 | +39.5% |
| Recurring financial charges | 65 | €625 | €872 | +€247 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €12,380 | €63,268 | +€50,888 | +411.0% |
| Income taxes | 67/77 | €4,397 | €17,959 | +€13,562 | +308.4% |
| Profit (loss) for the period | 9904 | €7,983 | €45,309 | +€37,326 | +467.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,983 | €45,309 | +€37,326 | +467.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.