FINNE: 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.
FINNE
Largest movements
- Cash +€54,609
up €54,609 (+2751.2%), from €1,985 to €56,594
mainly Net result for the year (+€66,262) and Trade debts (+€16,990)
- Stocks and contracts +€27,811
up €27,811 (+45.6%), from €61,000 to €88,811
- Receivables within one year +€9,473
up €9,473 (+16.1%), from €58,691 to €68,164
of which Trade receivables: +€9,175
- Tangible fixed assets -€5,249
down €5,249 (-39.1%), from €13,416 to €8,167
of which Plant, machinery and equipment: -€2,870
- Profit (loss) carried forward +€66,262
up €66,262 (+69.1%), from -€95,889 to -€29,627
- Trade debts +€16,990
up €16,990 (+16.3%), from €104,236 to €121,226
- Gross operating margin +€159,069
up €159,069, from -€81,746 to €77,322
- Write-downs +€3,490
new in 2025: €3,490
- Depreciation -€1,378
down €1,378 (-20.8%), from €6,627 to €5,249
- Financial charges +€1,001
up €1,001 (+439.1%), from €228 to €1,229
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 | €135,245 | €222,229 | +€86,984 | +64.3% |
| Fixed assets | 21/28 | €13,416 | €8,167 | -€5,249 | -39.1% |
| Tangible fixed assets | 22/27 | €13,416 | €8,167 | -€5,249 | -39.1% |
| Plant, machinery and equipment | 23 | €8,185 | €5,315 | -€2,870 | -35.1% |
| Other tangible fixed assets | 26 | €5,231 | €2,852 | -€2,379 | -45.5% |
| Current assets | 29/58 | €121,829 | €214,062 | +€92,233 | +75.7% |
| Stocks and contracts in progress | 3 | €61,000 | €88,811 | +€27,811 | +45.6% |
| Stocks | 30/36 | €61,000 | €88,811 | +€27,811 | +45.6% |
| Amounts receivable within one year | 40/41 | €58,691 | €68,164 | +€9,473 | +16.1% |
| Trade receivables | 40 | €57,024 | €66,199 | +€9,175 | +16.1% |
| Other amounts receivable | 41 | €1,668 | €1,966 | +€298 | +17.9% |
| Cash at bank and in hand | 54/58 | €1,985 | €56,594 | +€54,609 | +2751.2% |
| Deferred charges and accrued income | 490/1 | €152 | €492 | +€340 | +223.2% |
| Total equity and liabilities | 10/49 | €135,245 | €222,229 | +€86,984 | +64.3% |
| Equity | 10/15 | -€90,889 | -€24,627 | +€66,262 | +72.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,889 | -€29,627 | +€66,262 | +69.1% |
| Amounts payable | 17/49 | €226,134 | €246,855 | +€20,722 | +9.2% |
| Amounts payable within one year | 42/48 | €226,134 | €246,855 | +€20,722 | +9.2% |
| Trade debts | 44 | €104,236 | €121,226 | +€16,990 | +16.3% |
| Suppliers | 440/4 | €104,236 | €121,226 | +€16,990 | +16.3% |
| Taxes, remuneration and social security | 45 | €10,640 | €12,648 | +€2,008 | +18.9% |
| Taxes | 450/3 | €6,940 | €12,648 | +€5,708 | +82.2% |
| Remuneration and social security | 454/9 | €3,700 | €0 | -€3,700 | -100.0% |
| Other amounts payable | 47/48 | €111,257 | €112,982 | +€1,724 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,627 | €5,249 | -€1,378 | -20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,490 | +€3,490 | |
| Other operating charges | 640/8 | €1,848 | €1,291 | -€557 | -30.1% |
| Gross operating margin | 9900 | -€81,746 | €77,322 | +€159,069 | |
| Operating profit (loss) | 9901 | -€90,221 | €67,293 | +€157,514 | |
| Financial income | 75/76B | €29 | €199 | +€170 | +596.7% |
| Recurring financial income | 75 | €29 | €199 | +€170 | +596.7% |
| Financial charges | 65/66B | €228 | €1,229 | +€1,001 | +439.1% |
| Recurring financial charges | 65 | €228 | €1,229 | +€1,001 | +439.1% |
| Profit (loss) for the period before taxes | 9903 | -€90,421 | €66,262 | +€156,683 | |
| Profit (loss) for the period | 9904 | -€90,421 | €66,262 | +€156,683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€90,421 | €66,262 | +€156,683 |
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 9 October 2026 via checked.be.