FINTEC: 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.
What changed
FINTEC
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€36,024
2024 · -€13,755-€22,269
Equity
€1.2m
2024 · €1.3m-€36,025
Cash
€22,599
2024 · €34,921-€12,322
Balance sheet total
€1.9m
2024 · €1.9m-€37,521
Largest movements
Assets
- Current investments -€52,234
down €52,234 (-23.9%), from €218,722 to €166,488
Equity and liabilities
- Debts after one year +€31,169
up €31,169 (+12.2%), from €254,690 to €285,859
Income statement
- Provisions +€46,462
up €46,462, from -€46,462 to €0
- Gross operating margin +€21,965
up €21,965 (+72.0%), from €30,489 to €52,454
- Taxes -€14,861
down €14,861 (-60.5%), from €24,561 to €9,700
- Depreciation +€9,051
up €9,051 (+13.7%), from €65,937 to €74,988
- Financial income -€1,243
down €1,243 (-13.2%), from €9,417 to €8,174
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.
Result 2024
-€13,755
Gross operating margin
+€21,965
Depreciation
-€9,051
Provisions
-€46,462
Other operating charges
-€953
Financial income
-€1,243
Financial charges
-€208
Taxes
+€14,861
Deferred taxes and other
-€1,179
Result 2025
-€36,024
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.
From operations
+€13,720
Investment
-€38,476
Financing
+€12,434
Cash 2024
€34,921
From operations (derived)
+€13,720
Net result for the year
-€36,024
Depreciation
+€74,988
Receivables within one year
-€11,956
Deferred charges and accrued income
+€643
Provisions
-€5,898
Trade debts
-€10,320
Tax, wage and social debts
+€9,054
Other debts
-€6,903
Accrued charges and deferred income
+€137
Investment (derived)
-€38,476
Investment in fixed assets (net)
-€90,710
Current investments
+€52,234
Financing
+€12,434
Debts after one year
+€31,169
Current portion of long-term debt
-€10,736
Short-term financial debts
-€7,999
Contributions, distributions and other
-€0
Cash 2025
€22,599
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,889,239 | €1,851,718 | -€37,521 | -2.0% |
| Fixed assets | 21/28 | €1,491,626 | €1,507,348 | +€15,722 | +1.1% |
| Tangible fixed assets | 22/27 | €1,491,576 | €1,507,298 | +€15,722 | +1.1% |
| Land and buildings | 22 | €1,470,784 | €1,409,507 | -€61,277 | -4.2% |
| Furniture and vehicles | 24 | €19,171 | €96,389 | +€77,218 | +402.8% |
| Other tangible fixed assets | 26 | €1,621 | €1,402 | -€219 | -13.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €397,613 | €344,370 | -€53,243 | -13.4% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €96,723 | €108,679 | +€11,956 | +12.4% |
| Trade receivables | 40 | €2,000 | €2,100 | +€100 | +5.0% |
| Other amounts receivable | 41 | €94,723 | €106,579 | +€11,856 | +12.5% |
| Current investments | 50/53 | €218,722 | €166,488 | -€52,234 | -23.9% |
| Cash at bank and in hand | 54/58 | €34,921 | €22,599 | -€12,322 | -35.3% |
| Deferred charges and accrued income | 490/1 | €2,247 | €1,604 | -€643 | -28.6% |
| Total equity and liabilities | 10/49 | €1,889,239 | €1,851,718 | -€37,521 | -2.0% |
| Equity | 10/15 | €1,265,819 | €1,229,794 | -€36,025 | -2.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €429,586 | €411,892 | -€17,694 | -4.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €423,386 | €405,692 | -€17,694 | -4.2% |
| Profit (loss) carried forward | 14 | €774,233 | €755,902 | -€18,331 | -2.4% |
| Provisions and deferred taxes | 16 | €139,556 | €133,658 | -€5,898 | -4.2% |
| Provisions for liabilities and charges | 160/5 | €139,556 | €133,658 | -€5,898 | -4.2% |
| Other liabilities and charges | 164/5 | €139,556 | €133,658 | -€5,898 | -4.2% |
| Amounts payable | 17/49 | €483,864 | €488,266 | +€4,402 | +0.9% |
| Amounts payable after more than one year | 17 | €254,690 | €285,859 | +€31,169 | +12.2% |
| Financial debts | 170/4 | €254,690 | €285,859 | +€31,169 | +12.2% |
| Amounts payable within one year | 42/48 | €229,174 | €202,270 | -€26,904 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €52,068 | €41,332 | -€10,736 | -20.6% |
| Financial debts | 43 | €7,999 | €0 | -€7,999 | -100.0% |
| Credit institutions | 430/8 | €7,999 | €0 | -€7,999 | -100.0% |
| Trade debts | 44 | €10,320 | - | -€10,320 | |
| Suppliers | 440/4 | €10,320 | - | -€10,320 | |
| Taxes, remuneration and social security | 45 | €275 | €9,329 | +€9,054 | +3292.4% |
| Taxes | 450/3 | €275 | €9,329 | +€9,054 | +3292.4% |
| Other amounts payable | 47/48 | €158,512 | €151,609 | -€6,903 | -4.4% |
| Accrued charges and deferred income | 492/3 | - | €137 | +€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,937 | €74,988 | +€9,051 | +13.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€46,462 | €0 | +€46,462 | |
| Other operating charges | 640/8 | €10,836 | €11,789 | +€953 | +8.8% |
| Gross operating margin | 9900 | €30,489 | €52,454 | +€21,965 | +72.0% |
| Operating profit (loss) | 9901 | €178 | -€34,323 | -€34,501 | |
| Financial income | 75/76B | €9,417 | €8,174 | -€1,243 | -13.2% |
| Recurring financial income | 75 | €9,417 | €8,174 | -€1,243 | -13.2% |
| Financial charges | 65/66B | €5,866 | €6,074 | +€208 | +3.5% |
| Recurring financial charges | 65 | €5,866 | €6,074 | +€208 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €3,729 | -€32,222 | -€35,951 | |
| Transfer from deferred taxes | 780 | €7,077 | €5,898 | -€1,179 | -16.7% |
| Income taxes | 67/77 | €24,561 | €9,700 | -€14,861 | -60.5% |
| Profit (loss) for the period | 9904 | -€13,755 | -€36,024 | -€22,269 | -161.9% |
| Transfer from tax-exempt reserves | 789 | €16,513 | €17,693 | +€1,180 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,758 | -€18,331 | -€21,089 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.