FINYVES: 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.
FINYVES
Largest movements
- Receivables within one year +€2,917
up €2,917 (+18.3%), from €15,941 to €18,858
of which Trade receivables: +€2,966
- Tangible fixed assets +€1,820
up €1,820 (+21.8%), from €8,343 to €10,163
of which Furniture and vehicles: +€2,589
- Deferred charges and accrued income +€957
up €957 (+69.8%), from €1,372 to €2,329
- Trade debts -€15,685
down €15,685 (-82.4%), from €19,035 to €3,349
- Other debts +€11,116
up €11,116 (+532.8%), from €2,086 to €13,202
- Reserves +€10,305
up €10,305 (+525.9%), from €1,959 to €12,264
- Tax, wage and social debts +€4,588
up €4,588 (+82.0%), from €5,597 to €10,185
of which Taxes: +€4,874
- Debts after one year -€4,554
down €4,554 (-10.5%), from €43,419 to €38,864
- Gross operating margin +€13,777
up €13,777 (+243.7%), from €5,654 to €19,431
- Taxes +€3,046
up €3,046 (+245.3%), from €1,242 to €4,287
- Financial charges +€1,572
up €1,572 (+74.1%), from €2,122 to €3,694
- Depreciation +€853
up €853 (+776.6%), from €110 to €963
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 | €76,517 | €82,420 | +€5,902 | +7.7% |
| Fixed assets | 21/28 | €58,593 | €60,413 | +€1,820 | +3.1% |
| Tangible fixed assets | 22/27 | €8,343 | €10,163 | +€1,820 | +21.8% |
| Plant, machinery and equipment | 23 | €2,241 | €1,780 | -€461 | -20.6% |
| Furniture and vehicles | 24 | - | €2,589 | +€2,589 | |
| Other tangible fixed assets | 26 | €6,102 | €5,795 | -€307 | -5.0% |
| Financial fixed assets | 28 | €50,250 | €50,250 | = | 0.0% |
| Current assets | 29/58 | €17,924 | €22,007 | +€4,082 | +22.8% |
| Amounts receivable within one year | 40/41 | €15,941 | €18,858 | +€2,917 | +18.3% |
| Trade receivables | 40 | €15,886 | €18,852 | +€2,966 | +18.7% |
| Other amounts receivable | 41 | €55 | €6 | -€49 | -88.7% |
| Cash at bank and in hand | 54/58 | €611 | €820 | +€209 | +34.1% |
| Deferred charges and accrued income | 490/1 | €1,372 | €2,329 | +€957 | +69.8% |
| Total equity and liabilities | 10/49 | €76,517 | €82,420 | +€5,902 | +7.7% |
| Equity | 10/15 | €1,960 | €12,265 | +€10,305 | +525.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,959 | €12,264 | +€10,305 | +525.9% |
| Distributable reserves | 133 | €1,959 | €12,264 | +€10,305 | +525.9% |
| Amounts payable | 17/49 | €74,557 | €70,155 | -€4,402 | -5.9% |
| Amounts payable after more than one year | 17 | €43,419 | €38,864 | -€4,554 | -10.5% |
| Financial debts | 170/4 | €43,419 | €38,864 | -€4,554 | -10.5% |
| Amounts payable within one year | 42/48 | €31,138 | €31,290 | +€152 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €4,420 | €4,554 | +€134 | +3.0% |
| Trade debts | 44 | €19,035 | €3,349 | -€15,685 | -82.4% |
| Suppliers | 440/4 | €19,035 | €3,349 | -€15,685 | -82.4% |
| Taxes, remuneration and social security | 45 | €5,597 | €10,185 | +€4,588 | +82.0% |
| Taxes | 450/3 | €5,311 | €10,185 | +€4,874 | +91.8% |
| Remuneration and social security | 454/9 | €286 | €0 | -€286 | -100.0% |
| Other amounts payable | 47/48 | €2,086 | €13,202 | +€11,116 | +532.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €963 | +€853 | +776.6% |
| Other operating charges | 640/8 | €227 | €181 | -€46 | -20.1% |
| Gross operating margin | 9900 | €5,654 | €19,431 | +€13,777 | +243.7% |
| Operating profit (loss) | 9901 | €5,317 | €18,286 | +€12,969 | +243.9% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.7% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.7% |
| Financial charges | 65/66B | €2,122 | €3,694 | +€1,572 | +74.1% |
| Recurring financial charges | 65 | €2,122 | €3,694 | +€1,572 | +74.1% |
| Profit (loss) for the period before taxes | 9903 | €3,201 | €14,592 | +€11,391 | +355.8% |
| Income taxes | 67/77 | €1,242 | €4,287 | +€3,046 | +245.3% |
| Profit (loss) for the period | 9904 | €1,959 | €10,305 | +€8,345 | +425.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,959 | €10,305 | +€8,345 | +425.9% |
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 8 October 2026 via checked.be.