FINMAP: 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.
FINMAP
Largest movements
- Cash +€66,967
up €66,967 (+127.8%), from €52,408 to €119,375
mainly Net result for the year (+€59,004) and Tax, wage and social debts (+€5,018)
- Receivables within one year -€4,293
down €4,293 (-13.3%), from €32,323 to €28,030
of which Other amounts receivable: -€3,198
- Profit (loss) carried forward +€59,004
up €59,004 (+82.0%), from €71,947 to €130,951
- Tax, wage and social debts +€5,018
up €5,018 (+105.6%), from €4,750 to €9,769
- Trade debts -€2,088
down €2,088 (-26.7%), from €7,833 to €5,745
- Gross operating margin +€8,023
up €8,023 (+11.8%), from €67,973 to €75,996
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 | €87,531 | €149,466 | +€61,935 | +70.8% |
| Fixed assets | 21/28 | €2,800 | €2,061 | -€739 | -26.4% |
| Tangible fixed assets | 22/27 | €2,800 | €2,061 | -€739 | -26.4% |
| Furniture and vehicles | 24 | €2,800 | €2,061 | -€739 | -26.4% |
| Current assets | 29/58 | €84,731 | €147,405 | +€62,674 | +74.0% |
| Amounts receivable within one year | 40/41 | €32,323 | €28,030 | -€4,293 | -13.3% |
| Trade receivables | 40 | €29,107 | €28,012 | -€1,096 | -3.8% |
| Other amounts receivable | 41 | €3,216 | €18 | -€3,198 | -99.4% |
| Cash at bank and in hand | 54/58 | €52,408 | €119,375 | +€66,967 | +127.8% |
| Total equity and liabilities | 10/49 | €87,531 | €149,466 | +€61,935 | +70.8% |
| Equity | 10/15 | €74,947 | €133,951 | +€59,004 | +78.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,947 | €130,951 | +€59,004 | +82.0% |
| Amounts payable | 17/49 | €12,584 | €15,514 | +€2,930 | +23.3% |
| Amounts payable within one year | 42/48 | €12,584 | €15,514 | +€2,930 | +23.3% |
| Trade debts | 44 | €7,833 | €5,745 | -€2,088 | -26.7% |
| Suppliers | 440/4 | €7,833 | €5,745 | -€2,088 | -26.7% |
| Taxes, remuneration and social security | 45 | €4,750 | €9,769 | +€5,018 | +105.6% |
| Taxes | 450/3 | €4,750 | €9,769 | +€5,018 | +105.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €739 | -€157 | -17.5% |
| Other operating charges | 640/8 | €151 | €151 | = | 0.0% |
| Gross operating margin | 9900 | €67,973 | €75,996 | +€8,023 | +11.8% |
| Operating profit (loss) | 9901 | €66,925 | €75,106 | +€8,180 | +12.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €3,005 | €2,767 | -€238 | -7.9% |
| Recurring financial charges | 65 | €3,005 | €2,767 | -€238 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €63,920 | €72,341 | +€8,421 | +13.2% |
| Income taxes | 67/77 | €13,000 | €13,337 | +€337 | +2.6% |
| Profit (loss) for the period | 9904 | €50,920 | €59,004 | +€8,084 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,920 | €59,004 | +€8,084 | +15.9% |
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 8 October 2026 via checked.be.