FINTERIA: 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.
FINTERIA
Largest movements
- Tangible fixed assets +€818,062
up €818,062 (+211%), from €387,982 to €1.2m
of which Land and buildings: +€876,147
- Receivables within one year +€79,697
up €79,697 (+313%), from €25,483 to €105,180
- Cash -€63,757
down €63,757 (-86.4%), from €73,771 to €10,014
mainly Investment in fixed assets (net) (-€913,274) and Receivables within one year (-€79,697)
- Deferred charges and accrued income -€22,934
down €22,934 (-91.4%), from €25,090 to €2,156
- Debts after one year +€829,183
up €829,183 (+320%), from €259,273 to €1.1m
of which Financial debts: +€829,183
- Accrued charges and deferred income -€20,656
down €20,656 (-89.6%), from €23,061 to €2,405
- Gross operating margin -€11,250
down €11,250 (-7.2%), from €155,498 to €144,248
- Other operating charges -€5,905
down €5,905 (-44.6%), from €13,232 to €7,327
- Financial charges +€3,751
up €3,751 (+25.1%), from €14,925 to €18,677
- Taxes -€2,977
down €2,977 (-16.1%), from €18,454 to €15,477
- Depreciation +€2,813
up €2,813 (+3.0%), from €92,399 to €95,212
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 | €512,326 | €1,323,394 | +€811,068 | +158% |
| Fixed assets | 21/28 | €387,982 | €1,206,044 | +€818,062 | +211% |
| Tangible fixed assets | 22/27 | €387,982 | €1,206,044 | +€818,062 | +211% |
| Land and buildings | 22 | - | €876,147 | +€876,147 | |
| Plant, machinery and equipment | 23 | €8,927 | €6,413 | -€2,514 | -28.2% |
| Furniture and vehicles | 24 | €186,093 | €159,363 | -€26,730 | -14.4% |
| Other tangible fixed assets | 26 | €192,962 | €164,121 | -€28,841 | -14.9% |
| Current assets | 29/58 | €124,343 | €117,349 | -€6,994 | -5.6% |
| Amounts receivable within one year | 40/41 | €25,483 | €105,180 | +€79,697 | +313% |
| Trade receivables | 40 | €25,483 | €105,180 | +€79,697 | +313% |
| Cash at bank and in hand | 54/58 | €73,771 | €10,014 | -€63,757 | -86.4% |
| Deferred charges and accrued income | 490/1 | €25,090 | €2,156 | -€22,934 | -91.4% |
| Total equity and liabilities | 10/49 | €512,326 | €1,323,394 | +€811,068 | +158% |
| Equity | 10/15 | €104,309 | €111,177 | +€6,869 | +6.6% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €67,109 | €73,977 | +€6,869 | +10.2% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €63,389 | €70,257 | +€6,869 | +10.8% |
| Amounts payable | 17/49 | €408,017 | €1,212,216 | +€804,199 | +197% |
| Amounts payable after more than one year | 17 | €259,273 | €1,088,456 | +€829,183 | +320% |
| Financial debts | 170/4 | €257,073 | €1,086,256 | +€829,183 | +323% |
| Other amounts payable | 178/9 | €2,200 | €2,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €125,683 | €121,355 | -€4,328 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €67,160 | €61,000 | -€6,161 | -9.2% |
| Trade debts | 44 | €13,889 | €21,939 | +€8,050 | +58.0% |
| Suppliers | 440/4 | €13,889 | €21,939 | +€8,050 | +58.0% |
| Taxes, remuneration and social security | 45 | €21,241 | €17,816 | -€3,425 | -16.1% |
| Taxes | 450/3 | €21,241 | €17,816 | -€3,425 | -16.1% |
| Other amounts payable | 47/48 | €23,392 | €20,600 | -€2,792 | -11.9% |
| Accrued charges and deferred income | 492/3 | €23,061 | €2,405 | -€20,656 | -89.6% |
| Remuneration, social security and pensions | 62 | €2,405 | - | -€2,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,399 | €95,212 | +€2,813 | +3.0% |
| Other operating charges | 640/8 | €13,232 | €7,327 | -€5,905 | -44.6% |
| Gross operating margin | 9900 | €155,498 | €144,248 | -€11,250 | -7.2% |
| Operating profit (loss) | 9901 | €47,462 | €41,709 | -€5,753 | -12.1% |
| Financial charges | 65/66B | €14,925 | €18,677 | +€3,751 | +25.1% |
| Recurring financial charges | 65 | €14,925 | €18,677 | +€3,751 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €32,537 | €23,033 | -€9,504 | -29.2% |
| Income taxes | 67/77 | €18,454 | €15,477 | -€2,977 | -16.1% |
| Profit (loss) for the period | 9904 | €14,082 | €7,556 | -€6,527 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,082 | €7,556 | -€6,527 | -46.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.