FINNIS: 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.
FINNIS
Largest movements
- Receivables within one year +€6,608
up €6,608 (+57.4%), from €11,503 to €18,111
of which Other amounts receivable: +€6,372
- Cash +€5,289
up €5,289 (+45.6%), from €11,610 to €16,899
mainly Net result for the year (+€21,098) and Other debts (+€18,089)
- Deferred charges and accrued income -€4,522
down €4,522 (-61.6%), from €7,340 to €2,818
- Tangible fixed assets -€2,538
down €2,538 (-23.8%), from €10,641 to €8,104
- Other debts +€18,089
up €18,089 (+130%), from €13,911 to €32,000
- Reserves -€10,902
down €10,902 (-87.8%), from €12,421 to €1,519
- Trade debts -€4,046
down €4,046 (-65.7%), from €6,162 to €2,116
- Tax, wage and social debts +€1,901
up €1,901 (+32.2%), from €5,896 to €7,797
- Gross operating margin +€8,097
up €8,097 (+37.6%), from €21,550 to €29,647
- Taxes +€2,506
up €2,506 (+125%), from €1,999 to €4,506
- Financial charges -€549
down €549 (-38.8%), from €1,415 to €866
- Other operating charges +€399
up €399 (+96.5%), from €413 to €813
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 | €41,094 | €45,932 | +€4,837 | +11.8% |
| Fixed assets | 21/28 | €10,641 | €8,104 | -€2,538 | -23.8% |
| Tangible fixed assets | 22/27 | €10,641 | €8,104 | -€2,538 | -23.8% |
| Furniture and vehicles | 24 | €10,641 | €8,104 | -€2,538 | -23.8% |
| Current assets | 29/58 | €30,453 | €37,828 | +€7,375 | +24.2% |
| Amounts receivable within one year | 40/41 | €11,503 | €18,111 | +€6,608 | +57.4% |
| Trade receivables | 40 | €10,152 | €10,388 | +€236 | +2.3% |
| Other amounts receivable | 41 | €1,351 | €7,723 | +€6,372 | +472% |
| Cash at bank and in hand | 54/58 | €11,610 | €16,899 | +€5,289 | +45.6% |
| Deferred charges and accrued income | 490/1 | €7,340 | €2,818 | -€4,522 | -61.6% |
| Total equity and liabilities | 10/49 | €41,094 | €45,932 | +€4,837 | +11.8% |
| Equity | 10/15 | €14,921 | €4,019 | -€10,902 | -73.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,421 | €1,519 | -€10,902 | -87.8% |
| Distributable reserves | 133 | €12,421 | €1,519 | -€10,902 | -87.8% |
| Amounts payable | 17/49 | €26,173 | €41,912 | +€15,739 | +60.1% |
| Amounts payable within one year | 42/48 | €25,969 | €41,912 | +€15,943 | +61.4% |
| Trade debts | 44 | €6,162 | €2,116 | -€4,046 | -65.7% |
| Suppliers | 440/4 | €6,162 | €2,116 | -€4,046 | -65.7% |
| Taxes, remuneration and social security | 45 | €5,896 | €7,797 | +€1,901 | +32.2% |
| Taxes | 450/3 | €5,896 | €7,797 | +€1,901 | +32.2% |
| Other amounts payable | 47/48 | €13,911 | €32,000 | +€18,089 | +130% |
| Accrued charges and deferred income | 492/3 | €204 | - | -€204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,331 | €2,538 | +€206 | +8.8% |
| Other operating charges | 640/8 | €413 | €813 | +€399 | +96.5% |
| Gross operating margin | 9900 | €21,550 | €29,647 | +€8,097 | +37.6% |
| Operating profit (loss) | 9901 | €18,805 | €26,297 | +€7,492 | +39.8% |
| Financial income | 75/76B | €8 | €173 | +€164 | +1,980% |
| Recurring financial income | 75 | €8 | €173 | +€164 | +1,980% |
| Financial charges | 65/66B | €1,415 | €866 | -€549 | -38.8% |
| Recurring financial charges | 65 | €1,415 | €866 | -€549 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €17,398 | €25,604 | +€8,206 | +47.2% |
| Income taxes | 67/77 | €1,999 | €4,506 | +€2,506 | +125% |
| Profit (loss) for the period | 9904 | €15,399 | €21,098 | +€5,699 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,399 | €21,098 | +€5,699 | +37.0% |
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 16 October 2026 via checked.be.