FINN Consulting: 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.
FINN Consulting
Largest movements
- Receivables within one year +€54,805
up €54,805 (+182%), from €30,081 to €84,886
- Tangible fixed assets +€29,823
up €29,823 (+3,894%), from €766 to €30,589
of which Furniture and vehicles: +€17,529
- Financial fixed assets -€22,000
no longer reported in 2025 (was €22,000)
- Cash -€13,258
down €13,258 (-58.8%), from €22,541 to €9,283
mainly Receivables within one year (-€54,805) and Investment in fixed assets (net) (-€19,812)
- Deferred charges and accrued income -€2,487
down €2,487 (-61.3%), from €4,059 to €1,572
- Reserves +€28,257
up €28,257 (+42.2%), from €67,031 to €95,288
- Debts after one year +€13,246
new in 2025: €13,246
- Current portion of long-term debt +€3,651
new in 2025: €3,651
- Short-term financial debts +€3,366
new in 2025: €3,366
- Trade debts -€2,808
down €2,808 (-60.2%), from €4,663 to €1,855
- Gross operating margin +€18,484
up €18,484 (+42.4%), from €43,609 to €62,093
- Depreciation +€10,628
up €10,628 (+782%), from €1,360 to €11,988
- Financial income +€1,412
up €1,412 (+83.7%), from €1,688 to €3,101
- Taxes +€1,319
up €1,319 (+12.1%), from €10,903 to €12,222
- Financial charges +€1,264
up €1,264 (+124%), from €1,023 to €2,286
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 | €79,448 | €126,331 | +€46,883 | +59.0% |
| Fixed assets | 21/28 | €22,766 | €30,589 | +€7,823 | +34.4% |
| Tangible fixed assets | 22/27 | €766 | €30,589 | +€29,823 | +3,894% |
| Plant, machinery and equipment | 23 | €647 | €2,568 | +€1,921 | +297% |
| Furniture and vehicles | 24 | €119 | €17,648 | +€17,529 | +14,731% |
| Other tangible fixed assets | 26 | - | €10,374 | +€10,374 | |
| Financial fixed assets | 28 | €22,000 | - | -€22,000 | |
| Current assets | 29/58 | €56,682 | €95,742 | +€39,060 | +68.9% |
| Amounts receivable within one year | 40/41 | €30,081 | €84,886 | +€54,805 | +182% |
| Other amounts receivable | 41 | €30,081 | €84,886 | +€54,805 | +182% |
| Cash at bank and in hand | 54/58 | €22,541 | €9,283 | -€13,258 | -58.8% |
| Deferred charges and accrued income | 490/1 | €4,059 | €1,572 | -€2,487 | -61.3% |
| Total equity and liabilities | 10/49 | €79,448 | €126,331 | +€46,883 | +59.0% |
| Equity | 10/15 | €70,031 | €98,288 | +€28,257 | +40.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,031 | €95,288 | +€28,257 | +42.2% |
| Distributable reserves | 133 | €67,031 | €95,288 | +€28,257 | +42.2% |
| Amounts payable | 17/49 | €9,417 | €28,043 | +€18,627 | +198% |
| Amounts payable after more than one year | 17 | - | €13,246 | +€13,246 | |
| Other amounts payable | 178/9 | - | €13,246 | +€13,246 | |
| Amounts payable within one year | 42/48 | €9,417 | €14,797 | +€5,380 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,651 | +€3,651 | |
| Financial debts | 43 | - | €3,366 | +€3,366 | |
| Credit institutions | 430/8 | - | €3,366 | +€3,366 | |
| Trade debts | 44 | €4,663 | €1,855 | -€2,808 | -60.2% |
| Suppliers | 440/4 | €4,663 | €1,855 | -€2,808 | -60.2% |
| Taxes, remuneration and social security | 45 | €4,753 | €5,926 | +€1,172 | +24.7% |
| Taxes | 450/3 | €4,753 | €5,926 | +€1,172 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €11,988 | +€10,628 | +782% |
| Other operating charges | 640/8 | €629 | €321 | -€307 | -48.9% |
| Non-recurring operating charges | 66A | - | €119 | +€119 | |
| Gross operating margin | 9900 | €43,609 | €62,093 | +€18,484 | +42.4% |
| Operating profit (loss) | 9901 | €41,621 | €49,665 | +€8,044 | +19.3% |
| Financial income | 75/76B | €1,688 | €3,101 | +€1,412 | +83.7% |
| Recurring financial income | 75 | €1,688 | €3,101 | +€1,412 | +83.7% |
| Financial charges | 65/66B | €1,023 | €2,286 | +€1,264 | +124% |
| Recurring financial charges | 65 | €1,023 | €2,286 | +€1,264 | +124% |
| Profit (loss) for the period before taxes | 9903 | €42,286 | €50,479 | +€8,193 | +19.4% |
| Income taxes | 67/77 | €10,903 | €12,222 | +€1,319 | +12.1% |
| Profit (loss) for the period | 9904 | €31,383 | €38,257 | +€6,874 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,383 | €38,257 | +€6,874 | +21.9% |
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 31 October 2026 via checked.be.