Finnai Value: 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.
Finnai Value
Largest movements
- Cash +€124,191
up €124,191 (+276%), from €44,961 to €169,152
mainly Net result for the year (+€77,526) and Current investments (+€75,000)
- Current investments -€75,000
down €75,000 (-100%), from €75,000 to €0
- Receivables within one year +€49,646
up €49,646 (+147%), from €33,880 to €83,526
- Profit (loss) carried forward +€77,526
up €77,526 (+76.0%), from €101,980 to €179,506
- Provisions +€40,682
new in 2025: €40,682
- Other debts -€15,516
down €15,516 (-96.2%), from €16,123 to €606
- Tax, wage and social debts -€3,421
down €3,421 (-9.8%), from €34,742 to €31,321
of which Taxes: -€3,429
- Gross operating margin +€44,148
up €44,148 (+41.4%), from €106,540 to €150,689
- Provisions +€40,682
new in 2025: €40,682
- Taxes +€12,037
up €12,037 (+56.1%), from €21,456 to €33,493
- Financial charges -€2,273
down €2,273 (-94.7%), from €2,399 to €126
- Financial income +€2,089
new in 2025: €2,089
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 | €155,774 | €255,069 | +€99,295 | +63.7% |
| Fixed assets | 21/28 | €892 | €580 | -€313 | -35.0% |
| Tangible fixed assets | 22/27 | €892 | €580 | -€313 | -35.0% |
| Furniture and vehicles | 24 | €892 | €580 | -€313 | -35.0% |
| Current assets | 29/58 | €154,882 | €254,489 | +€99,607 | +64.3% |
| Amounts receivable within one year | 40/41 | €33,880 | €83,526 | +€49,646 | +147% |
| Trade receivables | 40 | €33,880 | €83,526 | +€49,646 | +147% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100% |
| Cash at bank and in hand | 54/58 | €44,961 | €169,152 | +€124,191 | +276% |
| Deferred charges and accrued income | 490/1 | €1,040 | €1,811 | +€771 | +74.1% |
| Total equity and liabilities | 10/49 | €155,774 | €255,069 | +€99,295 | +63.7% |
| Equity | 10/15 | €104,480 | €182,006 | +€77,526 | +74.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,980 | €179,506 | +€77,526 | +76.0% |
| Provisions and deferred taxes | 16 | - | €40,682 | +€40,682 | |
| Provisions for liabilities and charges | 160/5 | - | €40,682 | +€40,682 | |
| Other liabilities and charges | 164/5 | - | €40,682 | +€40,682 | |
| Amounts payable | 17/49 | €51,294 | €32,381 | -€18,913 | -36.9% |
| Amounts payable within one year | 42/48 | €51,294 | €32,381 | -€18,913 | -36.9% |
| Trade debts | 44 | €430 | €454 | +€24 | +5.6% |
| Suppliers | 440/4 | €430 | €454 | +€24 | +5.6% |
| Taxes, remuneration and social security | 45 | €34,742 | €31,321 | -€3,421 | -9.8% |
| Taxes | 450/3 | €32,309 | €28,880 | -€3,429 | -10.6% |
| Remuneration and social security | 454/9 | €2,433 | €2,441 | +€8 | +0.3% |
| Other amounts payable | 47/48 | €16,123 | €606 | -€15,516 | -96.2% |
| Remuneration, social security and pensions | 62 | - | €638 | +€638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €313 | +€267 | +591% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €40,682 | +€40,682 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €106,540 | €150,689 | +€44,148 | +41.4% |
| Operating profit (loss) | 9901 | €106,495 | €109,056 | +€2,561 | +2.4% |
| Financial income | 75/76B | - | €2,089 | +€2,089 | |
| Recurring financial income | 75 | - | €2,089 | +€2,089 | |
| Financial charges | 65/66B | €2,399 | €126 | -€2,273 | -94.7% |
| Recurring financial charges | 65 | €2,399 | €126 | -€2,273 | -94.7% |
| Profit (loss) for the period before taxes | 9903 | €104,096 | €111,019 | +€6,923 | +6.7% |
| Income taxes | 67/77 | €21,456 | €33,493 | +€12,037 | +56.1% |
| Profit (loss) for the period | 9904 | €82,640 | €77,526 | -€5,114 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,640 | €77,526 | -€5,114 | -6.2% |
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 25 October 2026 via checked.be.