FINROM: 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.
FINROM
Largest movements
- Receivables within one year +€8,930
up €8,930 (+5.8%), from €152,987 to €161,917
of which Other amounts receivable: +€9,616
- Profit (loss) carried forward +€13,739
up €13,739 (+44.6%), from €30,811 to €44,551
- Tax, wage and social debts -€4,488
down €4,488 (-24.3%), from €18,508 to €14,020
- Gross operating margin -€9,167
down €9,167 (-47.0%), from €19,512 to €10,345
- Taxes -€5,403
down €5,403 (-57.8%), from €9,356 to €3,953
- Other operating charges +€728
new in 2025: €728
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 | €153,052 | €162,176 | +€9,125 | +6.0% |
| Fixed assets | 21/28 | €43 | - | -€43 | |
| Tangible fixed assets | 22/27 | €43 | - | -€43 | |
| Furniture and vehicles | 24 | €43 | - | -€43 | |
| Current assets | 29/58 | €153,008 | €162,176 | +€9,168 | +6.0% |
| Amounts receivable within one year | 40/41 | €152,987 | €161,917 | +€8,930 | +5.8% |
| Trade receivables | 40 | €7,346 | €6,660 | -€686 | -9.3% |
| Other amounts receivable | 41 | €145,641 | €155,257 | +€9,616 | +6.6% |
| Cash at bank and in hand | 54/58 | €21 | €259 | +€238 | +1113.0% |
| Total equity and liabilities | 10/49 | €153,052 | €162,176 | +€9,125 | +6.0% |
| Equity | 10/15 | €133,921 | €147,661 | +€13,739 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,910 | €96,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,750 | €1,750 | = | 0.0% |
| Distributable reserves | 133 | €93,300 | €93,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,811 | €44,551 | +€13,739 | +44.6% |
| Amounts payable | 17/49 | €19,130 | €14,515 | -€4,615 | -24.1% |
| Amounts payable within one year | 42/48 | €19,130 | €14,515 | -€4,615 | -24.1% |
| Trade debts | 44 | €622 | €496 | -€126 | -20.3% |
| Suppliers | 440/4 | €622 | €496 | -€126 | -20.3% |
| Taxes, remuneration and social security | 45 | €18,508 | €14,020 | -€4,488 | -24.3% |
| Taxes | 450/3 | €18,508 | €14,020 | -€4,488 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75 | €43 | -€31 | -41.8% |
| Other operating charges | 640/8 | - | €728 | +€728 | |
| Gross operating margin | 9900 | €19,512 | €10,345 | -€9,167 | -47.0% |
| Operating profit (loss) | 9901 | €19,437 | €9,574 | -€9,864 | -50.7% |
| Financial income | 75/76B | €8,253 | €8,178 | -€75 | -0.9% |
| Recurring financial income | 75 | €8,253 | €8,178 | -€75 | -0.9% |
| Financial charges | 65/66B | €36 | €60 | +€24 | +66.7% |
| Recurring financial charges | 65 | €36 | €60 | +€24 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €27,655 | €17,692 | -€9,963 | -36.0% |
| Income taxes | 67/77 | €9,356 | €3,953 | -€5,403 | -57.8% |
| Profit (loss) for the period | 9904 | €18,299 | €13,739 | -€4,559 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,299 | €13,739 | -€4,559 | -24.9% |
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 30 September 2026 via checked.be.