FINNANCY: 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.
FINNANCY
Largest movements
- Cash +€12,373
up €12,373 (+44.1%), from €28,036 to €40,408
mainly Net result for the year (+€12,309) and Tax, wage and social debts (+€3,647)
- Deferred charges and accrued income +€1,780
up €1,780 (+43.8%), from €4,060 to €5,840
- Receivables within one year +€1,267
up €1,267 (+33.9%), from €3,732 to €4,998
of which Other amounts receivable: +€2,554
- Tangible fixed assets -€872
down €872 (-28.5%), from €3,059 to €2,186
of which Furniture and vehicles: -€608
- Profit (loss) carried forward +€11,476
up €11,476 (+103.9%), from €11,047 to €22,523
- Tax, wage and social debts +€3,647
up €3,647 (+59.6%), from €6,118 to €9,766
- Trade debts -€585
down €585 (-26.5%), from €2,209 to €1,624
- Gross operating margin +€3,473
up €3,473 (+21.9%), from €15,851 to €19,324
- Taxes +€1,662
up €1,662 (+44.6%), from €3,723 to €5,384
- Financial income +€230
up €230 (+102.4%), from €225 to €455
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 | €38,925 | €53,912 | +€14,987 | +38.5% |
| Fixed assets | 21/28 | €3,098 | €2,665 | -€433 | -14.0% |
| Tangible fixed assets | 22/27 | €3,059 | €2,186 | -€872 | -28.5% |
| Furniture and vehicles | 24 | €1,117 | €510 | -€608 | -54.4% |
| Other tangible fixed assets | 26 | €1,941 | €1,677 | -€264 | -13.6% |
| Financial fixed assets | 28 | €40 | €479 | +€439 | +1109.4% |
| Current assets | 29/58 | €35,827 | €51,247 | +€15,420 | +43.0% |
| Amounts receivable within one year | 40/41 | €3,732 | €4,998 | +€1,267 | +33.9% |
| Trade receivables | 40 | €2,187 | €900 | -€1,287 | -58.9% |
| Other amounts receivable | 41 | €1,544 | €4,099 | +€2,554 | +165.4% |
| Cash at bank and in hand | 54/58 | €28,036 | €40,408 | +€12,373 | +44.1% |
| Deferred charges and accrued income | 490/1 | €4,060 | €5,840 | +€1,780 | +43.8% |
| Total equity and liabilities | 10/49 | €38,925 | €53,912 | +€14,987 | +38.5% |
| Equity | 10/15 | €29,699 | €41,175 | +€11,476 | +38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53 | €53 | = | 0.0% |
| Distributable reserves | 133 | €53 | €53 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,047 | €22,523 | +€11,476 | +103.9% |
| Amounts payable | 17/49 | €9,226 | €12,737 | +€3,510 | +38.0% |
| Amounts payable after more than one year | 17 | - | €447 | +€447 | |
| Other amounts payable | 178/9 | - | €447 | +€447 | |
| Amounts payable within one year | 42/48 | €9,161 | €12,223 | +€3,062 | +33.4% |
| Trade debts | 44 | €2,209 | €1,624 | -€585 | -26.5% |
| Suppliers | 440/4 | €2,209 | €1,624 | -€585 | -26.5% |
| Taxes, remuneration and social security | 45 | €6,118 | €9,766 | +€3,647 | +59.6% |
| Taxes | 450/3 | €6,118 | €9,766 | +€3,647 | +59.6% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €872 | +€110 | +14.4% |
| Other operating charges | 640/8 | €1,002 | €1,038 | +€36 | +3.6% |
| Gross operating margin | 9900 | €15,851 | €19,324 | +€3,473 | +21.9% |
| Operating profit (loss) | 9901 | €14,086 | €17,414 | +€3,327 | +23.6% |
| Financial income | 75/76B | €225 | €455 | +€230 | +102.4% |
| Recurring financial income | 75 | €225 | €455 | +€230 | +102.4% |
| Financial charges | 65/66B | €228 | €175 | -€53 | -23.1% |
| Recurring financial charges | 65 | €212 | €168 | -€44 | -20.9% |
| Non-recurring financial charges | 66B | €16 | €8 | -€8 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €14,083 | €17,694 | +€3,610 | +25.6% |
| Income taxes | 67/77 | €3,723 | €5,384 | +€1,662 | +44.6% |
| Profit (loss) for the period | 9904 | €10,361 | €12,309 | +€1,949 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,361 | €12,309 | +€1,949 | +18.8% |
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 4 October 2026 via checked.be.