FINOP CONSULTING: 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.
FINOP CONSULTING
Largest movements
- Cash -€83,557
down €83,557 (-44.7%), from €186,786 to €103,229
mainly Contributions, distributions and other (-€292,000) and Investment in fixed assets (net) (-€35,176)
- Tangible fixed assets +€14,853
up €14,853 (+4.1%), from €359,816 to €374,669
of which Other tangible fixed assets: +€27,820
- Receivables within one year -€12,026
down €12,026 (-35.0%), from €34,342 to €22,316
of which Trade receivables: -€18,150
- Reserves -€61,457
down €61,457 (-21.0%), from €292,000 to €230,543
- Debts after one year -€17,884
down €17,884 (-9.3%), from €191,767 to €173,883
- Accrued charges and deferred income -€14,995
down €14,995 (-100.0%), from €15,000 to €5
- Trade debts +€7,822
up €7,822 (+243%), from €3,222 to €11,044
- Tax, wage and social debts +€7,424
up €7,424 (+13.6%), from €54,580 to €62,003
- Gross operating margin -€20,332
down €20,332 (-5.5%), from €367,561 to €347,229
- Depreciation +€6,272
up €6,272 (+40.7%), from €15,401 to €21,673
- Other operating charges -€4,027
down €4,027 (-92.9%), from €4,337 to €310
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 | €583,548 | €503,422 | -€80,126 | -13.7% |
| Fixed assets | 21/28 | €362,419 | €375,922 | +€13,503 | +3.7% |
| Intangible fixed assets | 21 | €2,604 | €1,254 | -€1,350 | -51.8% |
| Tangible fixed assets | 22/27 | €359,816 | €374,669 | +€14,853 | +4.1% |
| Land and buildings | 22 | €277,200 | €277,200 | = | 0.0% |
| Furniture and vehicles | 24 | €38,666 | €25,699 | -€12,967 | -33.5% |
| Other tangible fixed assets | 26 | €43,950 | €71,769 | +€27,820 | +63.3% |
| Current assets | 29/58 | €221,128 | €127,499 | -€93,629 | -42.3% |
| Amounts receivable within one year | 40/41 | €34,342 | €22,316 | -€12,026 | -35.0% |
| Trade receivables | 40 | €18,150 | - | -€18,150 | |
| Other amounts receivable | 41 | €16,192 | €22,316 | +€6,124 | +37.8% |
| Cash at bank and in hand | 54/58 | €186,786 | €103,229 | -€83,557 | -44.7% |
| Deferred charges and accrued income | 490/1 | - | €1,955 | +€1,955 | |
| Total equity and liabilities | 10/49 | €583,548 | €503,422 | -€80,126 | -13.7% |
| Equity | 10/15 | €300,343 | €238,603 | -€61,740 | -20.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €292,000 | €230,543 | -€61,457 | -21.0% |
| Distributable reserves | 133 | €292,000 | €230,543 | -€61,457 | -21.0% |
| Profit (loss) carried forward | 14 | €283 | - | -€283 | |
| Amounts payable | 17/49 | €283,205 | €264,819 | -€18,386 | -6.5% |
| Amounts payable after more than one year | 17 | €191,767 | €173,883 | -€17,884 | -9.3% |
| Financial debts | 170/4 | €191,767 | €173,883 | -€17,884 | -9.3% |
| Amounts payable within one year | 42/48 | €76,438 | €90,932 | +€14,494 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €17,613 | €17,884 | +€271 | +1.5% |
| Financial debts | 43 | €1,023 | - | -€1,023 | |
| Credit institutions | 430/8 | €1,023 | - | -€1,023 | |
| Trade debts | 44 | €3,222 | €11,044 | +€7,822 | +243% |
| Suppliers | 440/4 | €3,222 | €11,044 | +€7,822 | +243% |
| Taxes, remuneration and social security | 45 | €54,580 | €62,003 | +€7,424 | +13.6% |
| Taxes | 450/3 | €54,580 | €62,003 | +€7,424 | +13.6% |
| Accrued charges and deferred income | 492/3 | €15,000 | €5 | -€14,995 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,401 | €21,673 | +€6,272 | +40.7% |
| Other operating charges | 640/8 | €4,337 | €310 | -€4,027 | -92.9% |
| Gross operating margin | 9900 | €367,561 | €347,229 | -€20,332 | -5.5% |
| Operating profit (loss) | 9901 | €347,822 | €325,246 | -€22,576 | -6.5% |
| Financial income | 75/76B | €1,149 | €1,452 | +€302 | +26.3% |
| Recurring financial income | 75 | €1,149 | €1,452 | +€302 | +26.3% |
| Financial charges | 65/66B | €3,573 | €3,324 | -€249 | -7.0% |
| Recurring financial charges | 65 | €3,573 | €3,324 | -€249 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €345,399 | €323,373 | -€22,025 | -6.4% |
| Income taxes | 67/77 | €95,286 | €93,113 | -€2,173 | -2.3% |
| Profit (loss) for the period | 9904 | €250,113 | €230,260 | -€19,853 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €250,113 | €230,260 | -€19,853 | -7.9% |
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 18 October 2026 via checked.be.