FINOPTEX: 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.
FINOPTEX
Largest movements
- Cash +€47,634
up €47,634 (+106%), from €44,741 to €92,376
mainly Net result for the year (+€67,830) and Tax, wage and social debts (+€11,514)
- Deferred charges and accrued income +€11,332
new in 2025: €11,332
- Reserves +€34,686
up €34,686 (+88.3%), from €39,274 to €73,960
- Tax, wage and social debts +€11,514
up €11,514 (+50.0%), from €23,026 to €34,540
- Trade debts +€7,179
up €7,179 (+600%), from €1,197 to €8,375
- Other debts +€5,000
new in 2025: €5,000
- Gross operating margin +€41,406
up €41,406 (+77.0%), from €53,746 to €95,152
- Taxes +€10,815
up €10,815 (+73.1%), from €14,788 to €25,603
- Depreciation +€1,099
up €1,099 (+413%), from €266 to €1,366
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 | €66,931 | €126,304 | +€59,373 | +88.7% |
| Fixed assets | 21/28 | €2,982 | €2,951 | -€31 | -1.0% |
| Tangible fixed assets | 22/27 | €2,982 | €2,951 | -€31 | -1.0% |
| Furniture and vehicles | 24 | €2,982 | €2,951 | -€31 | -1.0% |
| Current assets | 29/58 | €63,950 | €123,354 | +€59,404 | +92.9% |
| Amounts receivable within one year | 40/41 | €19,208 | €19,646 | +€437 | +2.3% |
| Trade receivables | 40 | - | €19,646 | +€19,646 | |
| Other amounts receivable | 41 | €19,208 | - | -€19,208 | |
| Cash at bank and in hand | 54/58 | €44,741 | €92,376 | +€47,634 | +106% |
| Deferred charges and accrued income | 490/1 | - | €11,332 | +€11,332 | |
| Total equity and liabilities | 10/49 | €66,931 | €126,304 | +€59,373 | +88.7% |
| Equity | 10/15 | €41,274 | €75,960 | +€34,686 | +84.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €39,274 | €73,960 | +€34,686 | +88.3% |
| Distributable reserves | 133 | €39,274 | €73,960 | +€34,686 | +88.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,657 | €50,345 | +€24,687 | +96.2% |
| Amounts payable within one year | 42/48 | €24,222 | €47,916 | +€23,693 | +97.8% |
| Trade debts | 44 | €1,197 | €8,375 | +€7,179 | +600% |
| Suppliers | 440/4 | €1,197 | €8,375 | +€7,179 | +600% |
| Taxes, remuneration and social security | 45 | €23,026 | €34,540 | +€11,514 | +50.0% |
| Taxes | 450/3 | €23,026 | €34,540 | +€11,514 | +50.0% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €1,435 | €2,429 | +€994 | +69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €1,366 | +€1,099 | +413% |
| Gross operating margin | 9900 | €53,746 | €95,152 | +€41,406 | +77.0% |
| Operating profit (loss) | 9901 | €53,480 | €93,787 | +€40,307 | +75.4% |
| Financial income | 75/76B | €588 | €449 | -€139 | -23.6% |
| Recurring financial income | 75 | €588 | €449 | -€139 | -23.6% |
| Financial charges | 65/66B | €5 | €803 | +€797 | +14,655% |
| Recurring financial charges | 65 | €5 | €803 | +€797 | +14,655% |
| Profit (loss) for the period before taxes | 9903 | €54,062 | €93,433 | +€39,371 | +72.8% |
| Income taxes | 67/77 | €14,788 | €25,603 | +€10,815 | +73.1% |
| Profit (loss) for the period | 9904 | €39,274 | €67,830 | +€28,556 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,274 | €67,830 | +€28,556 | +72.7% |
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 31 October 2026 via checked.be.