Finoptics: 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.
Finoptics
Largest movements
- Cash +€118,291
up €118,291 (+78.2%), from €151,248 to €269,538
mainly Net result for the year (+€118,335)
- Profit (loss) carried forward +€118,335
up €118,335 (+78.5%), from €150,754 to €269,089
- Taxes +€20,446
up €20,446 (+68.2%), from €30,000 to €50,446
- Staff costs +€19,220
up €19,220 (+53.6%), from €35,848 to €55,068
- Turnover +€13,205
up €13,205 (+5.5%), from €241,775 to €254,979
- Gross operating margin +€7,248
up €7,248 (+3.3%), from €216,602 to €223,849
- Purchases and services +€5,957
up €5,957 (+23.7%), from €25,173 to €31,130
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 | €151,754 | €270,089 | +€118,335 | +78.0% |
| Current assets | 29/58 | €151,754 | €270,089 | +€118,335 | +78.0% |
| Amounts receivable within one year | 40/41 | €506 | €550 | +€44 | +8.8% |
| Other amounts receivable | 41 | €506 | €550 | +€44 | +8.8% |
| Cash at bank and in hand | 54/58 | €151,248 | €269,538 | +€118,291 | +78.2% |
| Total equity and liabilities | 10/49 | €151,754 | €270,089 | +€118,335 | +78.0% |
| Equity | 10/15 | €151,754 | €270,089 | +€118,335 | +78.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | - | €1,000 | +€1,000 | |
| Issued capital | 100 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €150,754 | €269,089 | +€118,335 | +78.5% |
| Turnover | 70 | €241,775 | €254,979 | +€13,205 | +5.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,173 | €31,130 | +€5,957 | +23.7% |
| Remuneration, social security and pensions | 62 | €35,848 | €55,068 | +€19,220 | +53.6% |
| Gross operating margin | 9900 | €216,602 | €223,849 | +€7,248 | +3.3% |
| Operating profit (loss) | 9901 | €180,754 | €168,781 | -€11,972 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €180,754 | €168,781 | -€11,972 | -6.6% |
| Income taxes | 67/77 | €30,000 | €50,446 | +€20,446 | +68.2% |
| Profit (loss) for the period | 9904 | €150,754 | €118,335 | -€32,418 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €150,754 | €118,335 | -€32,418 | -21.5% |
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 14 October 2026 via checked.be.