FINOBELLO: what changed
Two fiscal 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.
FINOBELLO
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash -€142,709
down €142,709 (-62.5%), from €228,179 to €85,469
mainly Other debts (-€224,783) and Trade debts (-€119,854)
- Receivables within one year -€86,455
down €86,455 (-55.8%), from €154,866 to €68,412
of which Other amounts receivable: -€134,924
- Other debts -€224,783
down €224,783 (-76.6%), from €293,427 to €68,645
- Trade debts -€119,854
down €119,854 (-88.9%), from €134,824 to €14,970
- Profit (loss) carried forward -€22,504
down €22,504, from €1,922 to -€20,582
- Tax, wage and social debts -€8,571
down €8,571 (-68.2%), from €12,565 to €3,995
of which Taxes: -€8,763
- Gross operating margin -€292,903
down €292,903 (-98.8%), from €296,506 to €3,603
- Taxes -€8,954
down €8,954 (-100.0%), from €8,954 to €0
- Financial income +€5,399
up €5,399 (+195.0%), from €2,768 to €8,168
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 | €538,661 | €163,139 | -€375,521 | -69.7% |
| Fixed assets | 21/28 | €1,902 | €5,921 | +€4,019 | +211.3% |
| Intangible fixed assets | 21 | - | €1,925 | +€1,925 | |
| Tangible fixed assets | 22/27 | €1,632 | €3,726 | +€2,094 | +128.3% |
| Plant, machinery and equipment | 23 | €1,115 | €330 | -€785 | -70.4% |
| Furniture and vehicles | 24 | €517 | €0 | -€517 | -100.0% |
| Other tangible fixed assets | 26 | - | €3,396 | +€3,396 | |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €536,759 | €157,218 | -€379,541 | -70.7% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €154,866 | €68,412 | -€86,455 | -55.8% |
| Trade receivables | 40 | €9,886 | €58,355 | +€48,469 | +490.3% |
| Other amounts receivable | 41 | €144,981 | €10,057 | -€134,924 | -93.1% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €228,179 | €85,469 | -€142,709 | -62.5% |
| Deferred charges and accrued income | 490/1 | €2,214 | €1,837 | -€377 | -17.0% |
| Total equity and liabilities | 10/49 | €538,661 | €163,139 | -€375,521 | -69.7% |
| Equity | 10/15 | €94,688 | €72,184 | -€22,504 | -23.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €73,766 | €73,766 | = | 0.0% |
| Distributable reserves | 133 | €73,766 | €73,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,922 | -€20,582 | -€22,504 | |
| Amounts payable | 17/49 | €443,973 | €90,955 | -€353,017 | -79.5% |
| Amounts payable within one year | 42/48 | €440,817 | €87,610 | -€353,207 | -80.1% |
| Trade debts | 44 | €134,824 | €14,970 | -€119,854 | -88.9% |
| Suppliers | 440/4 | €134,824 | €14,970 | -€119,854 | -88.9% |
| Taxes, remuneration and social security | 45 | €12,565 | €3,995 | -€8,571 | -68.2% |
| Taxes | 450/3 | €8,764 | €1 | -€8,763 | -100.0% |
| Remuneration and social security | 454/9 | €3,801 | €3,993 | +€192 | +5.1% |
| Other amounts payable | 47/48 | €293,427 | €68,645 | -€224,783 | -76.6% |
| Accrued charges and deferred income | 492/3 | €3,156 | €3,345 | +€190 | +6.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €21,741 | €22,421 | +€679 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,357 | €1,502 | +€144 | +10.6% |
| Other operating charges | 640/8 | €2,417 | €3,345 | +€927 | +38.4% |
| Gross operating margin | 9900 | €296,506 | €3,603 | -€292,903 | -98.8% |
| Operating profit (loss) | 9901 | €270,990 | -€23,664 | -€294,653 | |
| Financial income | 75/76B | €2,768 | €8,168 | +€5,399 | +195.0% |
| Recurring financial income | 75 | €2,768 | €8,168 | +€5,399 | +195.0% |
| Financial charges | 65/66B | €6,615 | €7,008 | +€393 | +5.9% |
| Recurring financial charges | 65 | €6,615 | €7,008 | +€393 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €267,143 | -€22,504 | -€289,647 | |
| Income taxes | 67/77 | €8,954 | €0 | -€8,954 | -100.0% |
| Profit (loss) for the period | 9904 | €258,189 | -€22,504 | -€280,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €258,189 | -€22,504 | -€280,693 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.