FINTA CONSTRUCT: 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.
FINTA CONSTRUCT
Largest movements
- Receivables within one year +€26,011
up €26,011 (+42.1%), from €61,742 to €87,752
of which Trade receivables: +€37,201
- Cash -€24,363
down €24,363 (-14.3%), from €169,835 to €145,472
mainly Tax, wage and social debts (-€33,595) and Other debts (-€28,623)
- Tangible fixed assets -€22,733
down €22,733 (-43.0%), from €52,834 to €30,101
of which Furniture and vehicles: -€22,733
- Tax, wage and social debts -€33,595
no longer reported in 2025 (was €33,595)
of which Taxes: -€33,595
- Other debts -€28,623
down €28,623 (-19.0%), from €150,647 to €122,024
- Trade debts +€22,315
up €22,315 (+59.2%), from €37,692 to €60,007
- Profit (loss) carried forward +€19,276
up €19,276 (+43.5%), from €44,335 to €63,611
- Gross operating margin -€85,014
down €85,014 (-59.6%), from €142,573 to €57,559
- Taxes -€8,957
down €8,957 (-48.8%), from €18,339 to €9,381
- Financial charges +€4,109
up €4,109 (+453.3%), from €907 to €5,016
- Other operating charges -€3,395
down €3,395 (-69.1%), from €4,915 to €1,520
- Depreciation -€1,448
down €1,448 (-6.2%), from €23,400 to €21,952
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 | €284,869 | €264,242 | -€20,627 | -7.2% |
| Fixed assets | 21/28 | €52,834 | €30,426 | -€22,408 | -42.4% |
| Tangible fixed assets | 22/27 | €52,834 | €30,101 | -€22,733 | -43.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €52,834 | €30,101 | -€22,733 | -43.0% |
| Financial fixed assets | 28 | - | €325 | +€325 | |
| Current assets | 29/58 | €232,036 | €233,816 | +€1,780 | +0.8% |
| Amounts receivable within one year | 40/41 | €61,742 | €87,752 | +€26,011 | +42.1% |
| Trade receivables | 40 | €47,344 | €84,544 | +€37,201 | +78.6% |
| Other amounts receivable | 41 | €14,398 | €3,208 | -€11,190 | -77.7% |
| Cash at bank and in hand | 54/58 | €169,835 | €145,472 | -€24,363 | -14.3% |
| Deferred charges and accrued income | 490/1 | €459 | €592 | +€133 | +28.9% |
| Total equity and liabilities | 10/49 | €284,869 | €264,242 | -€20,627 | -7.2% |
| Equity | 10/15 | €62,935 | €82,211 | +€19,276 | +30.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,335 | €63,611 | +€19,276 | +43.5% |
| Amounts payable | 17/49 | €221,934 | €182,031 | -€39,903 | -18.0% |
| Amounts payable within one year | 42/48 | €221,934 | €182,031 | -€39,903 | -18.0% |
| Trade debts | 44 | €37,692 | €60,007 | +€22,315 | +59.2% |
| Suppliers | 440/4 | €37,692 | €60,007 | +€22,315 | +59.2% |
| Taxes, remuneration and social security | 45 | €33,595 | - | -€33,595 | |
| Taxes | 450/3 | €33,595 | - | -€33,595 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €150,647 | €122,024 | -€28,623 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,400 | €21,952 | -€1,448 | -6.2% |
| Other operating charges | 640/8 | €4,915 | €1,520 | -€3,395 | -69.1% |
| Non-recurring operating charges | 66A | - | €481 | +€481 | |
| Gross operating margin | 9900 | €142,573 | €57,559 | -€85,014 | -59.6% |
| Operating profit (loss) | 9901 | €114,258 | €33,606 | -€80,652 | -70.6% |
| Financial income | 75/76B | €246 | €68 | -€178 | -72.5% |
| Recurring financial income | 75 | €246 | €68 | -€178 | -72.5% |
| Financial charges | 65/66B | €907 | €5,016 | +€4,109 | +453.3% |
| Recurring financial charges | 65 | €907 | €5,016 | +€4,109 | +453.3% |
| Profit (loss) for the period before taxes | 9903 | €113,597 | €28,657 | -€84,940 | -74.8% |
| Income taxes | 67/77 | €18,339 | €9,381 | -€8,957 | -48.8% |
| Profit (loss) for the period | 9904 | €95,259 | €19,276 | -€75,983 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,259 | €19,276 | -€75,983 | -79.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.