FINS DE SIECLES ET PLUS: 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 DE SIECLES ET PLUS
Largest movements
- Stocks and contracts -€629
down €629 (-11.3%), from €5,576 to €4,947
- Receivables within one year +€374
up €374 (+91.7%), from €408 to €782
of which Other amounts receivable: +€374
- Tangible fixed assets -€267
down €267 (-33.6%), from €795 to €528
- Other debts +€9,724
up €9,724 (+152%), from €6,411 to €16,135
- Profit (loss) carried forward -€6,659
down €6,659 (-8.8%), from -€75,713 to -€82,372
- Trade debts -€2,109
down €2,109 (-48.4%), from €4,357 to €2,248
- Tax, wage and social debts -€934
down €934 (-59.8%), from €1,561 to €627
- Advances received -€675
no longer reported in 2025 (was €675)
- Gross operating margin -€5,035
down €5,035, from €2,582 to -€2,453
- Taxes -€627
no longer reported in 2025 (was €627)
- Financial charges -€391
down €391 (-10.7%), from €3,635 to €3,244
- Depreciation -€108
down €108 (-28.8%), from €375 to €267
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 | €7,150 | €6,628 | -€522 | -7.3% |
| Fixed assets | 21/28 | €795 | €528 | -€267 | -33.6% |
| Tangible fixed assets | 22/27 | €795 | €528 | -€267 | -33.6% |
| Furniture and vehicles | 24 | €795 | €528 | -€267 | -33.6% |
| Current assets | 29/58 | €6,355 | €6,100 | -€255 | -4.0% |
| Stocks and contracts in progress | 3 | €5,576 | €4,947 | -€629 | -11.3% |
| Stocks | 30/36 | €5,576 | €4,947 | -€629 | -11.3% |
| Amounts receivable within one year | 40/41 | €408 | €782 | +€374 | +91.7% |
| Trade receivables | 40 | €408 | €408 | = | 0.0% |
| Other amounts receivable | 41 | - | €374 | +€374 | |
| Cash at bank and in hand | 54/58 | €371 | €371 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,150 | €6,628 | -€522 | -7.3% |
| Equity | 10/15 | -€24,652 | -€31,312 | -€6,659 | -27.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €32,468 | €32,468 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,750 | €28,750 | = | 0.0% |
| Distributable reserves | 133 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,713 | -€82,372 | -€6,659 | -8.8% |
| Amounts payable | 17/49 | €31,802 | €37,940 | +€6,138 | +19.3% |
| Amounts payable within one year | 42/48 | €31,802 | €37,940 | +€6,138 | +19.3% |
| Financial debts | 43 | €18,799 | €18,930 | +€131 | +0.7% |
| Credit institutions | 430/8 | €18,799 | €18,930 | +€131 | +0.7% |
| Trade debts | 44 | €4,357 | €2,248 | -€2,109 | -48.4% |
| Suppliers | 440/4 | €4,357 | €2,248 | -€2,109 | -48.4% |
| Advances received on contracts in progress | 46 | €675 | - | -€675 | |
| Taxes, remuneration and social security | 45 | €1,561 | €627 | -€934 | -59.8% |
| Taxes | 450/3 | €1,561 | €627 | -€934 | -59.8% |
| Other amounts payable | 47/48 | €6,411 | €16,135 | +€9,724 | +152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €267 | -€108 | -28.8% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €2,582 | -€2,453 | -€5,035 | |
| Operating profit (loss) | 9901 | €1,534 | -€3,415 | -€4,949 | |
| Financial charges | 65/66B | €3,635 | €3,244 | -€391 | -10.7% |
| Recurring financial charges | 65 | €3,635 | €3,244 | -€391 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,101 | -€6,659 | -€4,559 | -217% |
| Income taxes | 67/77 | €627 | - | -€627 | |
| Profit (loss) for the period | 9904 | -€2,727 | -€6,659 | -€3,932 | -144% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,727 | -€6,659 | -€3,932 | -144% |
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 23 October 2026 via checked.be.