FINOSOPHIA: what changed
What changed
FINOSOPHIA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€4,068
2024 · €54,842-€50,773
Equity
€565,731
2024 · €561,663+€4,068
Cash
€3,015
2024 · €1,919+€1,096
Balance sheet total
€766,498
2024 · €714,734+€51,764
Largest movements
Assets
- Current investments +€101,199
up €101,199 (+17.3%), from €584,223 to €685,421
- Receivables within one year -€34,912
down €34,912 (-67.8%), from €51,519 to €16,608
of which Trade receivables: -€47,553
- Tangible fixed assets -€10,216
down €10,216 (-29.2%), from €35,042 to €24,826
of which Furniture and vehicles: -€9,571
Equity and liabilities
- Debts after one year +€98,035
up €98,035 (+192%), from €51,181 to €149,216
of which Other amounts payable: +€83,049
- Accrued charges and deferred income -€35,944
no longer reported in 2025 (was €35,944)
- Other debts -€21,635
no longer reported in 2025 (was €21,635)
- Provisions +€19,411
up €19,411 (+115%), from €16,806 to €36,217
- Tax, wage and social debts -€13,348
down €13,348 (-85.3%), from €15,646 to €2,298
Income statement
- Gross operating margin -€44,572
down €44,572 (-41.4%), from €107,552 to €62,980
- Financial charges +€17,288
up €17,288 (+152%), from €11,372 to €28,660
- Financial income +€8,048
up €8,048 (+36.2%), from €22,237 to €30,284
of which Non-recurring financial income: +€5,469
- Taxes -€3,804
down €3,804 (-14.6%), from €25,978 to €22,174
- Provisions +€2,605
up €2,605 (+15.5%), from €16,806 to €19,411
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€54,842
Gross operating margin
-€44,572
Depreciation
+€1,768
Provisions
-€2,605
Other operating charges
+€72
Financial income
+€8,048
Financial charges
-€17,288
Taxes
+€3,804
Result 2025
€4,068
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,282
Investment
-€104,401
Financing
+€99,216
Cash 2024
€1,919
From operations (derived)
+€6,282
Net result for the year
+€4,068
Depreciation
+€18,128
Receivables within one year
+€34,912
Deferred charges and accrued income
+€694
Provisions
+€19,411
Trade debts
-€4
Tax, wage and social debts
-€13,348
Other debts
-€21,635
Accrued charges and deferred income
-€35,944
Investment (derived)
-€104,401
Investment in fixed assets (net)
-€3,202
Current investments
-€101,199
Financing
+€99,216
Debts after one year
+€98,035
Current portion of long-term debt
+€59
Short-term financial debts
+€1,122
Cash 2025
€3,015
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €714,734 | €766,498 | +€51,764 | +7.2% |
| Fixed assets | 21/28 | €53,879 | €38,954 | -€14,925 | -27.7% |
| Intangible fixed assets | 21 | €18,837 | €14,128 | -€4,709 | -25.0% |
| Tangible fixed assets | 22/27 | €35,042 | €24,826 | -€10,216 | -29.2% |
| Plant, machinery and equipment | 23 | €645 | - | -€645 | |
| Furniture and vehicles | 24 | €34,397 | €24,826 | -€9,571 | -27.8% |
| Current assets | 29/58 | €660,855 | €727,544 | +€66,689 | +10.1% |
| Amounts receivable after more than one year | 29 | €22,500 | €22,500 | = | 0.0% |
| Trade receivables | 290 | €22,500 | €22,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,519 | €16,608 | -€34,912 | -67.8% |
| Trade receivables | 40 | €49,639 | €2,086 | -€47,553 | -95.8% |
| Other amounts receivable | 41 | €1,880 | €14,522 | +€12,642 | +672% |
| Current investments | 50/53 | €584,223 | €685,421 | +€101,199 | +17.3% |
| Cash at bank and in hand | 54/58 | €1,919 | €3,015 | +€1,096 | +57.1% |
| Deferred charges and accrued income | 490/1 | €694 | - | -€694 | |
| Total equity and liabilities | 10/49 | €714,734 | €766,498 | +€51,764 | +7.2% |
| Equity | 10/15 | €561,663 | €565,731 | +€4,068 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €389,660 | €393,660 | +€4,000 | +1.0% |
| Distributable reserves | 133 | €389,660 | €393,660 | +€4,000 | +1.0% |
| Profit (loss) carried forward | 14 | €165,803 | €165,871 | +€68 | 0.0% |
| Provisions and deferred taxes | 16 | €16,806 | €36,217 | +€19,411 | +115% |
| Provisions for liabilities and charges | 160/5 | €16,806 | €36,217 | +€19,411 | +115% |
| Other liabilities and charges | 164/5 | €16,806 | €36,217 | +€19,411 | +115% |
| Amounts payable | 17/49 | €136,264 | €164,549 | +€28,284 | +20.8% |
| Amounts payable after more than one year | 17 | €51,181 | €149,216 | +€98,035 | +192% |
| Financial debts | 170/4 | €20,928 | €35,914 | +€14,986 | +71.6% |
| Other amounts payable | 178/9 | €30,253 | €113,301 | +€83,049 | +275% |
| Amounts payable within one year | 42/48 | €49,139 | €15,333 | -€33,806 | -68.8% |
| Current portion of amounts payable after more than one year | 42 | €9,955 | €10,014 | +€59 | +0.6% |
| Financial debts | 43 | - | €1,122 | +€1,122 | |
| Other loans | 439 | - | €1,122 | +€1,122 | |
| Trade debts | 44 | €1,904 | €1,900 | -€4 | -0.2% |
| Suppliers | 440/4 | €1,904 | €1,900 | -€4 | -0.2% |
| Taxes, remuneration and social security | 45 | €15,646 | €2,298 | -€13,348 | -85.3% |
| Taxes | 450/3 | €15,646 | €2,298 | -€13,348 | -85.3% |
| Other amounts payable | 47/48 | €21,635 | - | -€21,635 | |
| Accrued charges and deferred income | 492/3 | €35,944 | - | -€35,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,895 | €18,128 | -€1,768 | -8.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,806 | €19,411 | +€2,605 | +15.5% |
| Other operating charges | 640/8 | €895 | €823 | -€72 | -8.0% |
| Gross operating margin | 9900 | €107,552 | €62,980 | -€44,572 | -41.4% |
| Operating profit (loss) | 9901 | €69,955 | €24,618 | -€45,337 | -64.8% |
| Financial income | 75/76B | €22,237 | €30,284 | +€8,048 | +36.2% |
| Recurring financial income | 75 | €22,237 | €24,815 | +€2,579 | +11.6% |
| Non-recurring financial income | 76B | - | €5,469 | +€5,469 | |
| Financial charges | 65/66B | €11,372 | €28,660 | +€17,288 | +152% |
| Recurring financial charges | 65 | €11,372 | €28,660 | +€17,288 | +152% |
| Profit (loss) for the period before taxes | 9903 | €80,819 | €26,242 | -€54,577 | -67.5% |
| Income taxes | 67/77 | €25,978 | €22,174 | -€3,804 | -14.6% |
| Profit (loss) for the period | 9904 | €54,842 | €4,068 | -€50,773 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,842 | €4,068 | -€50,773 | -92.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.