FINVOL PI: 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.
FINVOL PI
Largest movements
- Receivables within one year +€8,268
up €8,268 (+1.8%), from €458,876 to €467,145
of which Other amounts receivable: +€9,793
- Profit (loss) carried forward +€7,044
up €7,044 (+1.8%), from €388,837 to €395,882
- Financial income -€1,300
down €1,300 (-9.7%), from €13,428 to €12,128
- Gross operating margin +€1,210
up €1,210 (+40.5%), from -€2,990 to -€1,780
- Taxes +€219
up €219 (+8.8%), from €2,498 to €2,717
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €459,372 | €467,299 | +€7,927 | +1.7% |
| Fixed assets | 21/28 | €111 | €111 | = | 0.0% |
| Financial fixed assets | 28 | €111 | €111 | = | 0.0% |
| Current assets | 29/58 | €459,260 | €467,188 | +€7,927 | +1.7% |
| Amounts receivable within one year | 40/41 | €458,876 | €467,145 | +€8,268 | +1.8% |
| Trade receivables | 40 | €3,903 | €2,378 | -€1,525 | -39.1% |
| Other amounts receivable | 41 | €454,973 | €464,767 | +€9,793 | +2.2% |
| Deferred charges and accrued income | 490/1 | €384 | €43 | -€341 | -88.8% |
| Total equity and liabilities | 10/49 | €459,372 | €467,299 | +€7,927 | +1.7% |
| Equity | 10/15 | €456,487 | €463,532 | +€7,044 | +1.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €388,837 | €395,882 | +€7,044 | +1.8% |
| Amounts payable | 17/49 | €2,884 | €3,767 | +€883 | +30.6% |
| Amounts payable within one year | 42/48 | €2,884 | €3,767 | +€883 | +30.6% |
| Trade debts | 44 | €384 | €1,167 | +€783 | +204% |
| Suppliers | 440/4 | €384 | €1,167 | +€783 | +204% |
| Taxes, remuneration and social security | 45 | €2,500 | €2,600 | +€100 | +4.0% |
| Taxes | 450/3 | €2,500 | €2,600 | +€100 | +4.0% |
| Other operating charges | 640/8 | €562 | €534 | -€28 | -4.9% |
| Gross operating margin | 9900 | -€2,990 | -€1,780 | +€1,210 | +40.5% |
| Operating profit (loss) | 9901 | -€3,552 | -€2,314 | +€1,238 | +34.8% |
| Financial income | 75/76B | €13,428 | €12,128 | -€1,300 | -9.7% |
| Recurring financial income | 75 | €13,428 | €12,128 | -€1,300 | -9.7% |
| Financial charges | 65/66B | €70 | €53 | -€18 | -25.4% |
| Recurring financial charges | 65 | €70 | €53 | -€18 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €9,806 | €9,761 | -€45 | -0.5% |
| Income taxes | 67/77 | €2,498 | €2,717 | +€219 | +8.8% |
| Profit (loss) for the period | 9904 | €7,308 | €7,044 | -€264 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,308 | €7,044 | -€264 | -3.6% |
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 28 October 2026 via checked.be.