FINOA: 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.
FINOA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €550,250 | €550,250 | = | 0.0% |
| Fixed assets | 21/28 | €500,000 | €500,000 | = | 0.0% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €50,250 | €50,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,630 | €42,630 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,620 | €2,620 | = | 0.0% |
| Total equity and liabilities | 10/49 | €550,250 | €550,250 | = | 0.0% |
| Equity | 10/15 | €490,344 | €490,344 | = | 0.0% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,344 | €40,344 | = | 0.0% |
| Amounts payable | 17/49 | €59,906 | €59,906 | = | 0.0% |
| Amounts payable within one year | 42/48 | €59,906 | €59,906 | = | 0.0% |
| Trade debts | 44 | €50 | €50 | = | 0.0% |
| Suppliers | 440/4 | €50 | €50 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,467 | €2,467 | = | 0.0% |
| Taxes | 450/3 | €2,467 | €2,467 | = | 0.0% |
| Other amounts payable | 47/48 | €57,389 | €57,389 | = | 0.0% |
| Financial charges | 65/66B | €249 | - | -€249 | |
| Recurring financial charges | 65 | €249 | - | -€249 | |
| Profit (loss) for the period before taxes | 9903 | -€249 | - | +€249 | |
| Profit (loss) for the period | 9904 | -€249 | - | +€249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€249 | - | +€249 |
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 27 October 2026 via checked.be.