FinStrat: 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.
FinStrat
Largest movements
- Receivables within one year +€33,000
up €33,000 (+40.2%), from €82,077 to €115,077
of which Other amounts receivable: +€46,897
- Tangible fixed assets -€3,116
down €3,116 (-20.7%), from €15,073 to €11,957
of which Furniture and vehicles: -€1,984
- Cash +€2,309
up €2,309 (+39.8%), from €5,806 to €8,115
mainly Net result for the year (+€39,330) and Depreciation (+€5,990)
- Profit (loss) carried forward +€39,330
up €39,330 (+42.0%), from €93,706 to €133,036
- Trade debts -€17,384
down €17,384 (-91.2%), from €19,056 to €1,672
- Tax, wage and social debts +€3,925
up €3,925 (+20.7%), from €18,950 to €22,875
of which Taxes: +€3,905
- Debts after one year +€3,267
new in 2025: €3,267
- Short-term financial debts +€2,197
new in 2025: €2,197
- Gross operating margin -€10,811
down €10,811 (-16.1%), from €67,094 to €56,283
- Depreciation -€7,082
down €7,082 (-54.2%), from €13,072 to €5,990
- Financial income +€4,463
up €4,463 (+4461.2%), from €100 to €4,563
of which Non-recurring financial income: +€4,233
- Taxes -€1,757
down €1,757 (-14.7%), from €11,918 to €10,161
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 | €136,712 | €168,905 | +€32,193 | +23.5% |
| Fixed assets | 21/28 | €48,829 | €45,713 | -€3,116 | -6.4% |
| Intangible fixed assets | 21 | €33,756 | €33,756 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €15,073 | €11,957 | -€3,116 | -20.7% |
| Plant, machinery and equipment | 23 | €2,131 | €1,000 | -€1,131 | -53.1% |
| Furniture and vehicles | 24 | €12,941 | €10,957 | -€1,984 | -15.3% |
| Current assets | 29/58 | €87,883 | €123,192 | +€35,309 | +40.2% |
| Amounts receivable within one year | 40/41 | €82,077 | €115,077 | +€33,000 | +40.2% |
| Trade receivables | 40 | €73,469 | €59,572 | -€13,897 | -18.9% |
| Other amounts receivable | 41 | €8,608 | €55,505 | +€46,897 | +544.8% |
| Cash at bank and in hand | 54/58 | €5,806 | €8,115 | +€2,309 | +39.8% |
| Total equity and liabilities | 10/49 | €136,712 | €168,905 | +€32,193 | +23.5% |
| Equity | 10/15 | €98,706 | €138,036 | +€39,330 | +39.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,706 | €133,036 | +€39,330 | +42.0% |
| Amounts payable | 17/49 | €38,006 | €30,869 | -€7,137 | -18.8% |
| Amounts payable after more than one year | 17 | - | €3,267 | +€3,267 | |
| Financial debts | 170/4 | - | €3,267 | +€3,267 | |
| Amounts payable within one year | 42/48 | €38,006 | €27,602 | -€10,404 | -27.4% |
| Financial debts | 43 | - | €2,197 | +€2,197 | |
| Credit institutions | 430/8 | - | €2,197 | +€2,197 | |
| Trade debts | 44 | €19,056 | €1,672 | -€17,384 | -91.2% |
| Suppliers | 440/4 | €19,056 | €1,672 | -€17,384 | -91.2% |
| Taxes, remuneration and social security | 45 | €18,950 | €22,875 | +€3,925 | +20.7% |
| Taxes | 450/3 | €16,865 | €20,770 | +€3,905 | +23.2% |
| Remuneration and social security | 454/9 | €2,085 | €2,105 | +€20 | +1.0% |
| Other amounts payable | 47/48 | - | €858 | +€858 | |
| Non-recurring operating income | 76A | €6,000 | - | -€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,072 | €5,990 | -€7,082 | -54.2% |
| Other operating charges | 640/8 | €1,029 | €911 | -€118 | -11.4% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €67,094 | €56,283 | -€10,811 | -16.1% |
| Operating profit (loss) | 9901 | €52,993 | €45,382 | -€7,611 | -14.4% |
| Financial income | 75/76B | €100 | €4,563 | +€4,463 | +4461.2% |
| Recurring financial income | 75 | €100 | €230 | +€130 | +129.9% |
| Non-recurring financial income | 76B | €100 | €4,333 | +€4,233 | +4231.3% |
| Financial charges | 65/66B | €117 | €454 | +€337 | +289.6% |
| Recurring financial charges | 65 | €117 | €454 | +€337 | +289.6% |
| Profit (loss) for the period before taxes | 9903 | €52,977 | €49,491 | -€3,486 | -6.6% |
| Income taxes | 67/77 | €11,918 | €10,161 | -€1,757 | -14.7% |
| Profit (loss) for the period | 9904 | €41,059 | €39,330 | -€1,729 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,059 | €39,330 | -€1,729 | -4.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.