FINOPS: 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.
FINOPS
Largest movements
- Current investments +€47,868
new in 2024: €47,868
- Cash -€6,175
no longer reported in 2024 (was €6,175)
mainly Current investments (-€47,868) and Trade debts (-€1,894)
- Tangible fixed assets -€4,703
down €4,703 (-28.4%), from €16,580 to €11,877
- Other debts +€32,393
up €32,393 (+276.4%), from €11,721 to €44,114
- Profit (loss) carried forward +€4,321
up €4,321, from -€233 to €4,088
- Tax, wage and social debts +€3,423
up €3,423 (+114.0%), from €3,001 to €6,424
- Trade debts -€1,894
down €1,894 (-57.1%), from €3,320 to €1,426
- Gross operating margin +€8,846
up €8,846 (+95.9%), from €9,222 to €18,068
- Depreciation +€4,153
up €4,153 (+213.5%), from €1,946 to €6,099
- Financial charges +€3,436
up €3,436 (+96.8%), from €3,551 to €6,988
- Other operating charges -€583
down €583 (-77.9%), from €748 to €165
- Taxes +€496
new in 2024: €496
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,644 | €127,886 | +€38,242 | +42.7% |
| Fixed assets | 21/28 | €16,580 | €11,877 | -€4,703 | -28.4% |
| Tangible fixed assets | 22/27 | €16,580 | €11,877 | -€4,703 | -28.4% |
| Furniture and vehicles | 24 | €16,580 | €11,877 | -€4,703 | -28.4% |
| Current assets | 29/58 | €73,064 | €116,009 | +€42,945 | +58.8% |
| Amounts receivable within one year | 40/41 | €66,889 | €66,900 | +€11 | 0.0% |
| Trade receivables | 40 | €66,889 | €66,889 | = | 0.0% |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Current investments | 50/53 | - | €47,868 | +€47,868 | |
| Cash at bank and in hand | 54/58 | €6,175 | - | -€6,175 | |
| Deferred charges and accrued income | 490/1 | - | €1,241 | +€1,241 | |
| Total equity and liabilities | 10/49 | €89,644 | €127,886 | +€38,242 | +42.7% |
| Equity | 10/15 | €13,767 | €18,088 | +€4,321 | +31.4% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€233 | €4,088 | +€4,321 | |
| Amounts payable | 17/49 | €75,877 | €109,798 | +€33,921 | +44.7% |
| Amounts payable after more than one year | 17 | €57,835 | €57,835 | = | 0.0% |
| Financial debts | 170/4 | €57,835 | €57,835 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,042 | €51,963 | +€33,921 | +188.0% |
| Trade debts | 44 | €3,320 | €1,426 | -€1,894 | -57.1% |
| Suppliers | 440/4 | €3,320 | €1,426 | -€1,894 | -57.1% |
| Taxes, remuneration and social security | 45 | €3,001 | €6,424 | +€3,423 | +114.0% |
| Taxes | 450/3 | €3,001 | €6,424 | +€3,423 | +114.0% |
| Other amounts payable | 47/48 | €11,721 | €44,114 | +€32,393 | +276.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,946 | €6,099 | +€4,153 | +213.5% |
| Other operating charges | 640/8 | €748 | €165 | -€583 | -77.9% |
| Gross operating margin | 9900 | €9,222 | €18,068 | +€8,846 | +95.9% |
| Operating profit (loss) | 9901 | €6,529 | €11,804 | +€5,275 | +80.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,551 | €6,988 | +€3,436 | +96.8% |
| Recurring financial charges | 65 | €3,551 | €6,988 | +€3,436 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | €2,978 | €4,817 | +€1,839 | +61.8% |
| Income taxes | 67/77 | - | €496 | +€496 | |
| Profit (loss) for the period | 9904 | €2,978 | €4,321 | +€1,343 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,978 | €4,321 | +€1,343 | +45.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.