FINOMAC: 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.
FINOMAC
Largest movements
- Tangible fixed assets -€7,722
down €7,722 (-5.6%), from €137,363 to €129,641
- Receivables within one year -€5,332
down €5,332 (-21.6%), from €24,646 to €19,314
- Cash -€3,443
down €3,443 (-87.3%), from €3,945 to €503
mainly Net result for the year (-€10,545) and Trade debts (-€5,308)
- Profit (loss) carried forward -€10,545
down €10,545 (-4.6%), from -€228,863 to -€239,408
- Trade debts -€5,308
no longer reported in 2025 (was €5,308)
- Gross operating margin -€6,608
down €6,608, from €5,994 to -€614
- Other operating charges -€1,702
down €1,702 (-34.2%), from €4,981 to €3,280
- Financial income +€836
up €836 (+215.2%), from €388 to €1,224
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 | €167,053 | €150,192 | -€16,861 | -10.1% |
| Fixed assets | 21/28 | €137,363 | €129,641 | -€7,722 | -5.6% |
| Tangible fixed assets | 22/27 | €137,363 | €129,641 | -€7,722 | -5.6% |
| Land and buildings | 22 | €137,363 | €129,641 | -€7,722 | -5.6% |
| Current assets | 29/58 | €29,690 | €20,551 | -€9,139 | -30.8% |
| Amounts receivable within one year | 40/41 | €24,646 | €19,314 | -€5,332 | -21.6% |
| Other amounts receivable | 41 | €24,646 | €19,314 | -€5,332 | -21.6% |
| Cash at bank and in hand | 54/58 | €3,945 | €503 | -€3,443 | -87.3% |
| Deferred charges and accrued income | 490/1 | €1,099 | €735 | -€364 | -33.1% |
| Total equity and liabilities | 10/49 | €167,053 | €150,192 | -€16,861 | -10.1% |
| Equity | 10/15 | -€166,890 | -€177,435 | -€10,545 | -6.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€228,863 | -€239,408 | -€10,545 | -4.6% |
| Amounts payable | 17/49 | €333,942 | €327,627 | -€6,315 | -1.9% |
| Amounts payable within one year | 42/48 | €333,842 | €327,627 | -€6,215 | -1.9% |
| Trade debts | 44 | €5,308 | - | -€5,308 | |
| Suppliers | 440/4 | €5,308 | - | -€5,308 | |
| Other amounts payable | 47/48 | €328,534 | €327,627 | -€907 | -0.3% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,722 | €7,722 | = | 0.0% |
| Other operating charges | 640/8 | €4,981 | €3,280 | -€1,702 | -34.2% |
| Gross operating margin | 9900 | €5,994 | -€614 | -€6,608 | |
| Operating profit (loss) | 9901 | -€6,709 | -€11,616 | -€4,906 | -73.1% |
| Financial income | 75/76B | €388 | €1,224 | +€836 | +215.2% |
| Recurring financial income | 75 | €388 | €1,224 | +€836 | +215.2% |
| Financial charges | 65/66B | €186 | €153 | -€33 | -17.7% |
| Recurring financial charges | 65 | €186 | €153 | -€33 | -17.7% |
| Non-recurring financial charges | 66B | €186 | €153 | -€33 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,507 | -€10,545 | -€4,038 | -62.1% |
| Profit (loss) for the period | 9904 | -€6,507 | -€10,545 | -€4,038 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,507 | -€10,545 | -€4,038 | -62.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.