FINNAS: 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.
FINNAS
Largest movements
- Receivables within one year +€46,498
up €46,498 (+57.2%), from €81,348 to €127,846
of which Trade receivables: +€45,039
- Profit (loss) carried forward +€33,062
up €33,062 (+33.1%), from €99,762 to €132,824
- Trade debts +€13,325
up €13,325 (+45.0%), from €29,618 to €42,943
- Contributions -€5,000
down €5,000 (-80.6%), from €6,200 to €1,200
- Other debts +€4,787
up €4,787 (+107%), from €4,461 to €9,248
- Turnover +€145,434
up €145,434 (+24.1%), from €604,043 to €749,478
- Purchases and services +€122,191
up €122,191 (+20.0%), from €610,390 to €732,581
- Gross operating margin +€27,754
up €27,754 (+252%), from €11,021 to €38,775
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 | €146,207 | €192,539 | +€46,333 | +31.7% |
| Fixed assets | 21/28 | €37,883 | €36,193 | -€1,690 | -4.5% |
| Tangible fixed assets | 22/27 | €37,673 | €35,983 | -€1,690 | -4.5% |
| Land and buildings | 22 | €29,103 | €27,657 | -€1,446 | -5.0% |
| Furniture and vehicles | 24 | €2,536 | €3,132 | +€596 | +23.5% |
| Other tangible fixed assets | 26 | €6,034 | €5,194 | -€840 | -13.9% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €108,324 | €156,346 | +€48,023 | +44.3% |
| Amounts receivable within one year | 40/41 | €81,348 | €127,846 | +€46,498 | +57.2% |
| Trade receivables | 40 | €80,624 | €125,662 | +€45,039 | +55.9% |
| Other amounts receivable | 41 | €724 | €2,184 | +€1,460 | +201% |
| Cash at bank and in hand | 54/58 | €26,975 | €26,942 | -€33 | -0.1% |
| Deferred charges and accrued income | 490/1 | - | €1,558 | +€1,558 | |
| Total equity and liabilities | 10/49 | €146,207 | €192,539 | +€46,333 | +31.7% |
| Equity | 10/15 | €107,822 | €135,884 | +€28,062 | +26.0% |
| Contributions | 10/11 | €6,200 | €1,200 | -€5,000 | -80.6% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,762 | €132,824 | +€33,062 | +33.1% |
| Amounts payable | 17/49 | €38,385 | €56,655 | +€18,270 | +47.6% |
| Amounts payable within one year | 42/48 | €38,385 | €56,655 | +€18,270 | +47.6% |
| Trade debts | 44 | €29,618 | €42,943 | +€13,325 | +45.0% |
| Suppliers | 440/4 | €29,618 | €42,943 | +€13,325 | +45.0% |
| Taxes, remuneration and social security | 45 | €4,307 | €4,465 | +€158 | +3.7% |
| Taxes | 450/3 | €1,596 | €1,596 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,711 | €2,869 | +€158 | +5.8% |
| Other amounts payable | 47/48 | €4,461 | €9,248 | +€4,787 | +107% |
| Turnover | 70 | €604,043 | €749,478 | +€145,434 | +24.1% |
| Non-recurring operating income | 76A | - | €156 | +€156 | |
| Goods, raw materials, services and sundry goods | 60/61 | €610,390 | €732,581 | +€122,191 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,340 | €3,225 | -€116 | -3.5% |
| Other operating charges | 640/8 | €1,762 | €2,393 | +€630 | +35.8% |
| Gross operating margin | 9900 | €11,021 | €38,775 | +€27,754 | +252% |
| Operating profit (loss) | 9901 | €5,919 | €33,158 | +€27,239 | +460% |
| Financial charges | 65/66B | €3,013 | €95 | -€2,918 | -96.8% |
| Recurring financial charges | 65 | €3,013 | €95 | -€2,918 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €2,905 | €33,062 | +€30,157 | +1,038% |
| Profit (loss) for the period | 9904 | €2,905 | €33,062 | +€30,157 | +1,038% |
| Profit (loss) for the period to be appropriated | 9905 | €2,905 | €33,062 | +€30,157 | +1,038% |
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 14 October 2026 via checked.be.