FINPLANCONSULT: 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.
FINPLANCONSULT
Largest movements
- Cash -€24,531
down €24,531 (-52.3%), from €46,877 to €22,346
mainly Receivables within one year (-€21,204) and Tax, wage and social debts (-€2,663)
- Receivables within one year +€21,204
up €21,204 (+23164.1%), from €92 to €21,296
of which Trade receivables: +€21,296
- Tax, wage and social debts -€2,663
down €2,663 (-25.2%), from €10,582 to €7,920
of which Taxes: -€2,847
- Profit (loss) carried forward -€1,473
down €1,473 (-4.5%), from €32,591 to €31,118
- Other debts +€789
up €789 (+3757.5%), from €21 to €810
- Gross operating margin -€43,296
down €43,296, from €42,550 to -€747
- Taxes -€8,479
no longer reported in 2025 (was €8,479)
- Other operating charges -€681
down €681 (-59.4%), from €1,147 to €465
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 | €48,837 | €45,254 | -€3,583 | -7.3% |
| Formation expenses | 20 | €694 | €506 | -€188 | -27.1% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €48,083 | €44,687 | -€3,395 | -7.1% |
| Amounts receivable within one year | 40/41 | €92 | €21,296 | +€21,204 | +23164.1% |
| Trade receivables | 40 | - | €21,296 | +€21,296 | |
| Other amounts receivable | 41 | €92 | - | -€92 | |
| Cash at bank and in hand | 54/58 | €46,877 | €22,346 | -€24,531 | -52.3% |
| Deferred charges and accrued income | 490/1 | €1,114 | €1,045 | -€69 | -6.2% |
| Total equity and liabilities | 10/49 | €48,837 | €45,254 | -€3,583 | -7.3% |
| Equity | 10/15 | €37,591 | €36,118 | -€1,473 | -3.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,591 | €31,118 | -€1,473 | -4.5% |
| Amounts payable | 17/49 | €11,246 | €9,136 | -€2,110 | -18.8% |
| Amounts payable within one year | 42/48 | €11,246 | €9,136 | -€2,110 | -18.8% |
| Trade debts | 44 | €643 | €406 | -€237 | -36.8% |
| Suppliers | 440/4 | €643 | €406 | -€237 | -36.8% |
| Taxes, remuneration and social security | 45 | €10,582 | €7,920 | -€2,663 | -25.2% |
| Taxes | 450/3 | €8,479 | €5,632 | -€2,847 | -33.6% |
| Remuneration and social security | 454/9 | €2,103 | €2,287 | +€184 | +8.8% |
| Other amounts payable | 47/48 | €21 | €810 | +€789 | +3757.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | €188 | -€57 | -23.3% |
| Other operating charges | 640/8 | €1,147 | €465 | -€681 | -59.4% |
| Gross operating margin | 9900 | €42,550 | -€747 | -€43,296 | |
| Operating profit (loss) | 9901 | €41,158 | -€1,400 | -€42,558 | |
| Financial charges | 65/66B | €89 | €73 | -€16 | -17.6% |
| Recurring financial charges | 65 | €89 | €73 | -€16 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €41,070 | -€1,473 | -€42,543 | |
| Income taxes | 67/77 | €8,479 | - | -€8,479 | |
| Profit (loss) for the period | 9904 | €32,591 | -€1,473 | -€34,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,591 | -€1,473 | -€34,064 |
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 4 October 2026 via checked.be.