Finstratum DMC: 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.
Finstratum DMC
Largest movements
- Cash -€624,603
down €624,603 (-48.8%), from €1.3m to €654,451
mainly Current investments (-€427,953) and Contributions, distributions and other (-€284,779)
- Current investments +€427,953
up €427,953 (+41.6%), from €1.0m to €1.5m
- Receivables within one year +€133,097
up €133,097 (+4,310%), from €3,088 to €136,185
of which Trade receivables: +€133,838
- Receivables after one year -€90,000
down €90,000 (-100%), from €90,000 to €0
- Profit (loss) carried forward +€364,723
up €364,723 (+88.5%), from €412,190 to €776,913
- Reserves -€284,779
down €284,779 (-11.7%), from €2.4m to €2.1m
- Tax, wage and social debts -€151,635
down €151,635 (-31.4%), from €483,208 to €331,573
of which Taxes: -€155,881
- Other debts -€91,926
down €91,926 (-99.6%), from €92,262 to €337
- Gross operating margin -€2.3m
down €2.3m (-83.9%), from €2.8m to €441,716
- Taxes -€711,642
down €711,642 (-85.1%), from €836,027 to €124,385
- Financial income +€57,699
up €57,699 (+117%), from €49,370 to €107,069
of which Financial income: +€81,805
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,429,779 | €3,266,056 | -€163,723 | -4.8% |
| Fixed assets | 21/28 | €1,027,810 | €1,018,531 | -€9,279 | -0.9% |
| Tangible fixed assets | 22/27 | €179,621 | €170,342 | -€9,279 | -5.2% |
| Land and buildings | 22 | €168,438 | €163,001 | -€5,437 | -3.2% |
| Furniture and vehicles | 24 | €11,183 | €7,341 | -€3,842 | -34.4% |
| Financial fixed assets | 28 | €848,188 | €848,188 | = | 0.0% |
| Current assets | 29/58 | €2,401,969 | €2,247,525 | -€154,444 | -6.4% |
| Amounts receivable after more than one year | 29 | €90,000 | €0 | -€90,000 | -100% |
| Other amounts receivable | 291 | €90,000 | €0 | -€90,000 | -100% |
| Amounts receivable within one year | 40/41 | €3,088 | €136,185 | +€133,097 | +4,310% |
| Trade receivables | 40 | €2,187 | €136,025 | +€133,838 | +6,121% |
| Other amounts receivable | 41 | €901 | €160 | -€741 | -82.2% |
| Current investments | 50/53 | €1,027,619 | €1,455,572 | +€427,953 | +41.6% |
| Cash at bank and in hand | 54/58 | €1,279,054 | €654,451 | -€624,603 | -48.8% |
| Deferred charges and accrued income | 490/1 | €2,207 | €1,317 | -€891 | -40.3% |
| Total equity and liabilities | 10/49 | €3,429,779 | €3,266,056 | -€163,723 | -4.8% |
| Equity | 10/15 | €2,843,932 | €2,923,876 | +€79,944 | +2.8% |
| Contributions | 10/11 | €1,855 | €1,855 | = | 0.0% |
| Reserves | 13 | €2,429,887 | €2,145,108 | -€284,779 | -11.7% |
| Distributable reserves | 133 | €2,429,887 | €2,145,108 | -€284,779 | -11.7% |
| Profit (loss) carried forward | 14 | €412,190 | €776,913 | +€364,723 | +88.5% |
| Amounts payable | 17/49 | €585,847 | €342,180 | -€243,667 | -41.6% |
| Amounts payable within one year | 42/48 | €585,847 | €341,899 | -€243,948 | -41.6% |
| Trade debts | 44 | €10,377 | €9,990 | -€387 | -3.7% |
| Suppliers | 440/4 | €10,377 | €9,990 | -€387 | -3.7% |
| Taxes, remuneration and social security | 45 | €483,208 | €331,573 | -€151,635 | -31.4% |
| Taxes | 450/3 | €481,332 | €325,451 | -€155,881 | -32.4% |
| Remuneration and social security | 454/9 | €1,876 | €6,121 | +€4,245 | +226% |
| Other amounts payable | 47/48 | €92,262 | €337 | -€91,926 | -99.6% |
| Accrued charges and deferred income | 492/3 | - | €281 | +€281 | |
| Remuneration, social security and pensions | 62 | €18,306 | €32,567 | +€14,261 | +77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,008 | €10,435 | -€573 | -5.2% |
| Other operating charges | 640/8 | €4,652 | €5,014 | +€363 | +7.8% |
| Gross operating margin | 9900 | €2,750,838 | €441,716 | -€2.3m | -83.9% |
| Operating profit (loss) | 9901 | €2,716,872 | €393,700 | -€2.3m | -85.5% |
| Financial income | 75/76B | €49,370 | €107,069 | +€57,699 | +117% |
| Recurring financial income | 75 | €25,263 | €107,069 | +€81,805 | +324% |
| Non-recurring financial income | 76B | €24,106 | €0 | -€24,106 | -100% |
| Financial charges | 65/66B | €18,025 | €11,662 | -€6,364 | -35.3% |
| Recurring financial charges | 65 | €17,337 | €11,662 | -€5,676 | -32.7% |
| Non-recurring financial charges | 66B | €688 | €0 | -€688 | -100% |
| Profit (loss) for the period before taxes | 9903 | €2,748,217 | €489,107 | -€2.3m | -82.2% |
| Income taxes | 67/77 | €836,027 | €124,385 | -€711,642 | -85.1% |
| Profit (loss) for the period | 9904 | €1,912,190 | €364,723 | -€1.5m | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,912,190 | €364,723 | -€1.5m | -80.9% |
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 16 October 2026 via checked.be.