FINS: 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.
FINS
Largest movements
- Tangible fixed assets +€33,392
up €33,392 (+1,070%), from €3,120 to €36,511
- Cash +€6,596
up €6,596 (+6.4%), from €103,542 to €110,139
mainly Other debts (+€65,383) and Net result for the year (+€65,343)
- Receivables within one year +€4,589
up €4,589 (+11.8%), from €38,747 to €43,336
of which Other amounts receivable: +€3,205
- Other debts +€65,383
up €65,383 (+233,510%), from €28 to €65,411
- Reserves -€10,000
down €10,000 (-6.8%), from €148,140 to €138,140
- Tax, wage and social debts -€8,288
down €8,288 (-51.1%), from €16,224 to €7,936
- Gross operating margin +€4,816
up €4,816 (+6.1%), from €79,482 to €84,297
- Taxes -€4,580
down €4,580 (-21.4%), from €21,411 to €16,831
- Depreciation +€1,669
up €1,669 (+159%), from €1,050 to €2,719
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 | €169,854 | €215,236 | +€45,382 | +26.7% |
| Fixed assets | 21/28 | €3,120 | €36,511 | +€33,392 | +1,070% |
| Tangible fixed assets | 22/27 | €3,120 | €36,511 | +€33,392 | +1,070% |
| Furniture and vehicles | 24 | €3,120 | €36,511 | +€33,392 | +1,070% |
| Current assets | 29/58 | €166,735 | €178,724 | +€11,990 | +7.2% |
| Amounts receivable after more than one year | 29 | €24,000 | €24,000 | = | 0.0% |
| Other amounts receivable | 291 | €24,000 | €24,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,747 | €43,336 | +€4,589 | +11.8% |
| Trade receivables | 40 | €29,827 | €31,211 | +€1,385 | +4.6% |
| Other amounts receivable | 41 | €8,920 | €12,125 | +€3,205 | +35.9% |
| Cash at bank and in hand | 54/58 | €103,542 | €110,139 | +€6,596 | +6.4% |
| Deferred charges and accrued income | 490/1 | €445 | €1,249 | +€804 | +181% |
| Total equity and liabilities | 10/49 | €169,854 | €215,236 | +€45,382 | +26.7% |
| Equity | 10/15 | €151,140 | €141,140 | -€10,000 | -6.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €148,140 | €138,140 | -€10,000 | -6.8% |
| Distributable reserves | 133 | €148,140 | €138,140 | -€10,000 | -6.8% |
| Amounts payable | 17/49 | €18,714 | €74,096 | +€55,382 | +296% |
| Amounts payable within one year | 42/48 | €17,738 | €73,686 | +€55,949 | +315% |
| Trade debts | 44 | €1,486 | €339 | -€1,147 | -77.2% |
| Suppliers | 440/4 | €1,486 | €339 | -€1,147 | -77.2% |
| Taxes, remuneration and social security | 45 | €16,224 | €7,936 | -€8,288 | -51.1% |
| Taxes | 450/3 | €16,224 | €7,936 | -€8,288 | -51.1% |
| Other amounts payable | 47/48 | €28 | €65,411 | +€65,383 | +233,510% |
| Accrued charges and deferred income | 492/3 | €977 | €410 | -€567 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,050 | €2,719 | +€1,669 | +159% |
| Other operating charges | 640/8 | €126 | €554 | +€428 | +339% |
| Gross operating margin | 9900 | €79,482 | €84,297 | +€4,816 | +6.1% |
| Operating profit (loss) | 9901 | €78,306 | €81,024 | +€2,719 | +3.5% |
| Financial income | 75/76B | €1,321 | €1,208 | -€113 | -8.6% |
| Recurring financial income | 75 | €1,321 | €1,208 | -€113 | -8.6% |
| Financial charges | 65/66B | €54 | €58 | +€4 | +8.1% |
| Recurring financial charges | 65 | €54 | €58 | +€4 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €79,573 | €82,174 | +€2,601 | +3.3% |
| Income taxes | 67/77 | €21,411 | €16,831 | -€4,580 | -21.4% |
| Profit (loss) for the period | 9904 | €58,162 | €65,343 | +€7,181 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,162 | €65,343 | +€7,181 | +12.3% |
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.