FINNIT: 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.
FINNIT
Largest movements
- Cash -€93,202
down €93,202 (-36.9%), from €252,274 to €159,072
mainly Contributions, distributions and other (-€101,219) and Receivables within one year (-€29,960)
- Receivables within one year +€29,960
up €29,960 (+48.6%), from €61,637 to €91,596
of which Trade receivables: +€28,358
- Tangible fixed assets +€19,651
up €19,651 (+1,506%), from €1,305 to €20,955
of which Land and buildings: +€20,316
- Reserves -€69,919
down €69,919 (-17.5%), from €400,169 to €330,250
- Tax, wage and social debts +€21,857
up €21,857 (+102%), from €21,411 to €43,269
of which Taxes: +€15,857
- Financial income -€108,760
down €108,760 (-100.0%), from €108,760 to €0
- Gross operating margin +€28,669
up €28,669 (+146%), from €19,595 to €48,264
- Taxes -€2,319
down €2,319 (-14.7%), from €15,728 to €13,409
- Depreciation -€560
down €560 (-40.0%), from €1,401 to €841
- Financial charges -€496
down €496 (-18.5%), from €2,682 to €2,185
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 | €428,584 | €383,480 | -€45,104 | -10.5% |
| Fixed assets | 21/28 | €111,338 | €130,955 | +€19,617 | +17.6% |
| Intangible fixed assets | 21 | €33 | €0 | -€33 | -100% |
| Tangible fixed assets | 22/27 | €1,305 | €20,955 | +€19,651 | +1,506% |
| Land and buildings | 22 | - | €20,316 | +€20,316 | |
| Furniture and vehicles | 24 | €1,305 | €640 | -€665 | -51.0% |
| Financial fixed assets | 28 | €110,000 | €110,000 | = | 0.0% |
| Current assets | 29/58 | €317,246 | €252,525 | -€64,721 | -20.4% |
| Amounts receivable within one year | 40/41 | €61,637 | €91,596 | +€29,960 | +48.6% |
| Trade receivables | 40 | €28,031 | €56,389 | +€28,358 | +101% |
| Other amounts receivable | 41 | €33,605 | €35,207 | +€1,602 | +4.8% |
| Cash at bank and in hand | 54/58 | €252,274 | €159,072 | -€93,202 | -36.9% |
| Deferred charges and accrued income | 490/1 | €3,335 | €1,856 | -€1,479 | -44.3% |
| Total equity and liabilities | 10/49 | €428,584 | €383,480 | -€45,104 | -10.5% |
| Equity | 10/15 | €406,462 | €336,570 | -€69,893 | -17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €400,169 | €330,250 | -€69,919 | -17.5% |
| Distributable reserves | 133 | €400,169 | €330,250 | -€69,919 | -17.5% |
| Profit (loss) carried forward | 14 | €93 | €120 | +€26 | +28.2% |
| Amounts payable | 17/49 | €22,122 | €46,910 | +€24,789 | +112% |
| Amounts payable within one year | 42/48 | €21,842 | €44,384 | +€22,542 | +103% |
| Trade debts | 44 | €430 | €1,115 | +€684 | +159% |
| Suppliers | 440/4 | €430 | €1,115 | +€684 | +159% |
| Taxes, remuneration and social security | 45 | €21,411 | €43,269 | +€21,857 | +102% |
| Taxes | 450/3 | €21,411 | €37,269 | +€15,857 | +74.1% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €280 | €2,527 | +€2,247 | +802% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,401 | €841 | -€560 | -40.0% |
| Other operating charges | 640/8 | €606 | €503 | -€103 | -17.1% |
| Gross operating margin | 9900 | €19,595 | €48,264 | +€28,669 | +146% |
| Operating profit (loss) | 9901 | €17,588 | €46,921 | +€29,332 | +167% |
| Financial income | 75/76B | €108,760 | €0 | -€108,760 | -100.0% |
| Recurring financial income | 75 | €108,760 | €0 | -€108,760 | -100.0% |
| Financial charges | 65/66B | €2,682 | €2,185 | -€496 | -18.5% |
| Recurring financial charges | 65 | €2,682 | €2,185 | -€496 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €123,667 | €44,735 | -€78,931 | -63.8% |
| Income taxes | 67/77 | €15,728 | €13,409 | -€2,319 | -14.7% |
| Profit (loss) for the period | 9904 | €107,939 | €31,326 | -€76,612 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €107,939 | €31,326 | -€76,612 | -71.0% |
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 14 October 2026 via checked.be.