FINOMA: 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.
FINOMA
Largest movements
- Cash -€9,544
down €9,544 (-99.8%), from €9,561 to €17
mainly Other debts (-€4,796) and Receivables within one year (-€3,482)
- Receivables within one year +€3,482
up €3,482 (+4.3%), from €80,184 to €83,666
- Other debts -€4,796
no longer reported in 2025 (was €4,796)
- Profit (loss) carried forward -€3,053
new in 2025: -€3,053
- Gross operating margin -€110,722
down €110,722, from €109,177 to -€1,545
- Staff costs -€28,442
no longer reported in 2025 (was €28,442)
- Taxes -€23,654
down €23,654, from €23,385 to -€269
- Financial charges +€1,158
up €1,158 (+1,113%), from €104 to €1,262
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 | €90,792 | €84,215 | -€6,578 | -7.2% |
| Fixed assets | 21/28 | €1,047 | €532 | -€515 | -49.2% |
| Tangible fixed assets | 22/27 | €1,047 | €532 | -€515 | -49.2% |
| Furniture and vehicles | 24 | €1,047 | €532 | -€515 | -49.2% |
| Current assets | 29/58 | €89,746 | €83,683 | -€6,063 | -6.8% |
| Amounts receivable within one year | 40/41 | €80,184 | €83,666 | +€3,482 | +4.3% |
| Other amounts receivable | 41 | €80,184 | €83,666 | +€3,482 | +4.3% |
| Cash at bank and in hand | 54/58 | €9,561 | €17 | -€9,544 | -99.8% |
| Total equity and liabilities | 10/49 | €90,792 | €84,215 | -€6,578 | -7.2% |
| Equity | 10/15 | €60,214 | €57,161 | -€3,053 | -5.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,214 | €57,214 | = | 0.0% |
| Distributable reserves | 133 | €57,214 | €57,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,053 | -€3,053 | |
| Amounts payable | 17/49 | €30,578 | €27,054 | -€3,525 | -11.5% |
| Amounts payable within one year | 42/48 | €30,578 | €27,054 | -€3,525 | -11.5% |
| Trade debts | 44 | €2,429 | €2,907 | +€478 | +19.7% |
| Suppliers | 440/4 | €2,429 | €2,907 | +€478 | +19.7% |
| Taxes, remuneration and social security | 45 | €23,354 | €24,146 | +€793 | +3.4% |
| Taxes | 450/3 | €23,354 | €24,146 | +€793 | +3.4% |
| Other amounts payable | 47/48 | €4,796 | - | -€4,796 | |
| Remuneration, social security and pensions | 62 | €28,442 | - | -€28,442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €515 | +€17 | +3.4% |
| Gross operating margin | 9900 | €109,177 | -€1,545 | -€110,722 | |
| Operating profit (loss) | 9901 | €80,237 | -€2,060 | -€82,297 | |
| Financial income | 75/76B | €467 | - | -€467 | |
| Recurring financial income | 75 | €467 | - | -€467 | |
| Financial charges | 65/66B | €104 | €1,262 | +€1,158 | +1,113% |
| Recurring financial charges | 65 | €104 | €1,262 | +€1,158 | +1,113% |
| Profit (loss) for the period before taxes | 9903 | €80,599 | -€3,322 | -€83,922 | |
| Income taxes | 67/77 | €23,385 | -€269 | -€23,654 | |
| Profit (loss) for the period | 9904 | €57,214 | -€3,053 | -€60,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,214 | -€3,053 | -€60,267 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.