Finou: 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.
Finou
Largest movements
- Cash -€4,595
down €4,595 (-23.0%), from €20,019 to €15,424
mainly Debts after one year (-€7,966) and Net result for the year (-€924)
- Tangible fixed assets -€3,824
down €3,824 (-15.4%), from €24,771 to €20,947
- Debts after one year -€7,966
down €7,966 (-18.4%), from €43,295 to €35,329
- Profit (loss) carried forward -€924
down €924 (-4.9%), from -€18,904 to -€19,829
- Trade debts +€472
up €472, from €0 to €472
- Gross operating margin -€1,892
down €1,892 (-19.0%), from €9,931 to €8,039
- Other operating charges +€1,059
up €1,059 (+26.9%), from €3,931 to €4,990
- Depreciation +€451
up €451 (+13.4%), from €3,372 to €3,824
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 | €44,790 | €36,371 | -€8,419 | -18.8% |
| Fixed assets | 21/28 | €24,771 | €20,947 | -€3,824 | -15.4% |
| Tangible fixed assets | 22/27 | €24,771 | €20,947 | -€3,824 | -15.4% |
| Land and buildings | 22 | €24,771 | €20,947 | -€3,824 | -15.4% |
| Current assets | 29/58 | €20,019 | €15,424 | -€4,595 | -23.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €20,019 | €15,424 | -€4,595 | -23.0% |
| Total equity and liabilities | 10/49 | €44,790 | €36,371 | -€8,419 | -18.8% |
| Equity | 10/15 | €1,495 | €571 | -€924 | -61.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,799 | €1,799 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,799 | €1,799 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,799 | €1,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,904 | -€19,829 | -€924 | -4.9% |
| Amounts payable | 17/49 | €43,295 | €35,800 | -€7,495 | -17.3% |
| Amounts payable after more than one year | 17 | €43,295 | €35,329 | -€7,966 | -18.4% |
| Other amounts payable | 178/9 | €43,295 | €35,329 | -€7,966 | -18.4% |
| Amounts payable within one year | 42/48 | €0 | €472 | +€472 | |
| Trade debts | 44 | €0 | €472 | +€472 | |
| Suppliers | 440/4 | €0 | €472 | +€472 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,372 | €3,824 | +€451 | +13.4% |
| Other operating charges | 640/8 | €3,931 | €4,990 | +€1,059 | +26.9% |
| Gross operating margin | 9900 | €9,931 | €8,039 | -€1,892 | -19.0% |
| Operating profit (loss) | 9901 | €2,627 | -€774 | -€3,402 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €147 | €150 | +€3 | +2.0% |
| Recurring financial charges | 65 | €147 | €150 | +€3 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €2,480 | -€924 | -€3,405 | |
| Profit (loss) for the period | 9904 | €2,480 | -€924 | -€3,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,480 | -€924 | -€3,405 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.