FINOPTI: 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.
FINOPTI
Largest movements
- Cash +€126,025
up €126,025 (+394.0%), from €31,984 to €158,009
mainly Current investments (+€125,000) and Depreciation (+€17,346)
- Current investments -€125,000
down €125,000 (-55.6%), from €225,000 to €100,000
- Tangible fixed assets -€17,346
down €17,346 (-5.3%), from €324,489 to €307,143
of which Furniture and vehicles: -€10,636
- Receivables within one year +€8,928
up €8,928 (+1110.1%), from €804 to €9,732
of which Other amounts receivable: +€7,693
- Other debts -€11,372
down €11,372 (-5.1%), from €222,437 to €211,065
- Gross operating margin -€6,248
down €6,248 (-22.8%), from €27,361 to €21,113
- Financial income +€3,584
up €3,584 (+3366.7%), from €106 to €3,690
- Depreciation -€2,192
down €2,192 (-11.2%), from €19,538 to €17,346
- Other operating charges -€310
down €310 (-11.1%), from €2,781 to €2,472
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 | €749,789 | €742,396 | -€7,393 | -1.0% |
| Fixed assets | 21/28 | €492,000 | €474,655 | -€17,346 | -3.5% |
| Tangible fixed assets | 22/27 | €324,489 | €307,143 | -€17,346 | -5.3% |
| Land and buildings | 22 | €299,154 | €294,245 | -€4,909 | -1.6% |
| Plant, machinery and equipment | 23 | €9,565 | €7,764 | -€1,801 | -18.8% |
| Furniture and vehicles | 24 | €15,770 | €5,135 | -€10,636 | -67.4% |
| Financial fixed assets | 28 | €167,511 | €167,511 | = | 0.0% |
| Current assets | 29/58 | €257,788 | €267,741 | +€9,953 | +3.9% |
| Amounts receivable within one year | 40/41 | €804 | €9,732 | +€8,928 | +1110.1% |
| Trade receivables | 40 | €685 | €1,919 | +€1,235 | +180.4% |
| Other amounts receivable | 41 | €120 | €7,813 | +€7,693 | +6429.0% |
| Current investments | 50/53 | €225,000 | €100,000 | -€125,000 | -55.6% |
| Cash at bank and in hand | 54/58 | €31,984 | €158,009 | +€126,025 | +394.0% |
| Total equity and liabilities | 10/49 | €749,789 | €742,396 | -€7,393 | -1.0% |
| Equity | 10/15 | €527,052 | €531,320 | +€4,268 | +0.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Revaluation surpluses | 12 | €163,333 | €163,333 | = | 0.0% |
| Reserves | 13 | €200,000 | €200,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,658 | €159,926 | +€4,268 | +2.7% |
| Amounts payable | 17/49 | €222,737 | €211,076 | -€11,661 | -5.2% |
| Amounts payable within one year | 42/48 | €222,737 | €211,076 | -€11,661 | -5.2% |
| Trade debts | 44 | - | €11 | +€11 | |
| Suppliers | 440/4 | - | €11 | +€11 | |
| Taxes, remuneration and social security | 45 | €300 | - | -€300 | |
| Taxes | 450/3 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | €222,437 | €211,065 | -€11,372 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,538 | €17,346 | -€2,192 | -11.2% |
| Other operating charges | 640/8 | €2,781 | €2,472 | -€310 | -11.1% |
| Gross operating margin | 9900 | €27,361 | €21,113 | -€6,248 | -22.8% |
| Operating profit (loss) | 9901 | €5,042 | €1,296 | -€3,747 | -74.3% |
| Financial income | 75/76B | €106 | €3,690 | +€3,584 | +3366.7% |
| Recurring financial income | 75 | €106 | €3,690 | +€3,584 | +3366.7% |
| Financial charges | 65/66B | €241 | €394 | +€153 | +63.3% |
| Recurring financial charges | 65 | €241 | €394 | +€153 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | €4,908 | €4,592 | -€316 | -6.4% |
| Income taxes | 67/77 | €300 | €324 | +€23 | +7.8% |
| Profit (loss) for the period | 9904 | €4,607 | €4,268 | -€339 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,607 | €4,268 | -€339 | -7.4% |
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 7 October 2026 via checked.be.