FinTax Expert: 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.
FinTax Expert
Largest movements
- Receivables within one year -€41,677
down €41,677 (-81.6%), from €51,088 to €9,411
of which Trade receivables: -€35,795
- Tangible fixed assets +€13,470
up €13,470 (+171%), from €7,900 to €21,370
- Cash +€1,853
up €1,853 (+8.5%), from €21,820 to €23,673
mainly Receivables within one year (+€41,677) and Depreciation (+€4,226)
- Deferred charges and accrued income +€857
up €857 (+62.4%), from €1,375 to €2,232
- Profit (loss) carried forward -€11,823
down €11,823 (-43.0%), from €27,471 to €15,648
- Short-term financial debts -€7,189
down €7,189 (-57.0%), from €12,617 to €5,428
- Debts after one year -€5,428
no longer reported in 2025 (was €5,428)
- Tax, wage and social debts -€2,506
down €2,506 (-15.9%), from €15,777 to €13,271
of which Remuneration and social security: -€1,526
- Other debts +€827
up €827 (+48.6%), from €1,700 to €2,527
- Gross operating margin -€58,527
down €58,527 (-51.0%), from €114,843 to €56,317
- Staff costs -€29,255
down €29,255 (-32.3%), from €90,618 to €61,363
- Taxes -€5,031
down €5,031 (-98.8%), from €5,091 to €60
- Depreciation +€3,312
up €3,312 (+362%), from €914 to €4,226
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 | €82,545 | €57,048 | -€25,497 | -30.9% |
| Fixed assets | 21/28 | €8,263 | €21,733 | +€13,470 | +163% |
| Tangible fixed assets | 22/27 | €7,900 | €21,370 | +€13,470 | +171% |
| Furniture and vehicles | 24 | €7,900 | €21,370 | +€13,470 | +171% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €74,283 | €35,316 | -€38,967 | -52.5% |
| Amounts receivable within one year | 40/41 | €51,088 | €9,411 | -€41,677 | -81.6% |
| Trade receivables | 40 | €38,300 | €2,505 | -€35,795 | -93.5% |
| Other amounts receivable | 41 | €12,788 | €6,907 | -€5,882 | -46.0% |
| Cash at bank and in hand | 54/58 | €21,820 | €23,673 | +€1,853 | +8.5% |
| Deferred charges and accrued income | 490/1 | €1,375 | €2,232 | +€857 | +62.4% |
| Total equity and liabilities | 10/49 | €82,545 | €57,048 | -€25,497 | -30.9% |
| Equity | 10/15 | €46,921 | €35,098 | -€11,823 | -25.2% |
| Contributions | 10/11 | €19,450 | €19,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,471 | €15,648 | -€11,823 | -43.0% |
| Amounts payable | 17/49 | €35,625 | €21,951 | -€13,674 | -38.4% |
| Amounts payable after more than one year | 17 | €5,428 | - | -€5,428 | |
| Financial debts | 170/4 | €5,428 | - | -€5,428 | |
| Amounts payable within one year | 42/48 | €30,197 | €21,951 | -€8,246 | -27.3% |
| Financial debts | 43 | €12,617 | €5,428 | -€7,189 | -57.0% |
| Credit institutions | 430/8 | €12,617 | €5,428 | -€7,189 | -57.0% |
| Trade debts | 44 | €103 | €725 | +€623 | +607% |
| Suppliers | 440/4 | €103 | €725 | +€623 | +607% |
| Taxes, remuneration and social security | 45 | €15,777 | €13,271 | -€2,506 | -15.9% |
| Taxes | 450/3 | €13,499 | €12,519 | -€980 | -7.3% |
| Remuneration and social security | 454/9 | €2,278 | €752 | -€1,526 | -67.0% |
| Other amounts payable | 47/48 | €1,700 | €2,527 | +€827 | +48.6% |
| Remuneration, social security and pensions | 62 | €90,618 | €61,363 | -€29,255 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €914 | €4,226 | +€3,312 | +362% |
| Other operating charges | 640/8 | €717 | €1,353 | +€636 | +88.8% |
| Gross operating margin | 9900 | €114,843 | €56,317 | -€58,527 | -51.0% |
| Operating profit (loss) | 9901 | €22,594 | -€10,626 | -€33,220 | |
| Financial income | 75/76B | €1 | €89 | +€89 | +17,788% |
| Recurring financial income | 75 | €1 | €89 | +€89 | +17,788% |
| Financial charges | 65/66B | €2,322 | €1,227 | -€1,095 | -47.2% |
| Recurring financial charges | 65 | €2,322 | €1,227 | -€1,095 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €20,273 | -€11,763 | -€32,036 | |
| Income taxes | 67/77 | €5,091 | €60 | -€5,031 | -98.8% |
| Profit (loss) for the period | 9904 | €15,182 | -€11,823 | -€27,005 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,182 | -€11,823 | -€27,005 |
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 17 October 2026 via checked.be.