FNK SYSTEMS: 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.
FNK SYSTEMS
Largest movements
- Receivables within one year +€62,778
up €62,778 (+9.5%), from €662,009 to €724,787
of which Other amounts receivable: +€54,971
- Tangible fixed assets -€45,517
down €45,517 (-72.2%), from €63,076 to €17,559
- Cash -€20,537
down €20,537 (-4.4%), from €469,077 to €448,540
mainly Receivables within one year (-€62,778) and Other debts (-€9,720)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€13,706
up €13,706 (+4.8%), from €286,201 to €299,907
- Staff costs +€11,844
up €11,844 (+4.5%), from €264,820 to €276,664
- Other operating charges +€6,573
up €6,573 (+166%), from €3,950 to €10,523
- Depreciation -€4,402
down €4,402 (-10.7%), from €41,142 to €36,740
- Financial income -€3,630
down €3,630 (-11.2%), from €32,448 to €28,818
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 | €1,195,871 | €1,192,752 | -€3,119 | -0.3% |
| Fixed assets | 21/28 | €63,076 | €17,559 | -€45,517 | -72.2% |
| Tangible fixed assets | 22/27 | €63,076 | €17,559 | -€45,517 | -72.2% |
| Furniture and vehicles | 24 | €63,076 | €17,559 | -€45,517 | -72.2% |
| Current assets | 29/58 | €1,132,795 | €1,175,193 | +€42,398 | +3.7% |
| Amounts receivable within one year | 40/41 | €662,009 | €724,787 | +€62,778 | +9.5% |
| Trade receivables | 40 | €96,598 | €104,405 | +€7,807 | +8.1% |
| Other amounts receivable | 41 | €565,411 | €620,382 | +€54,971 | +9.7% |
| Cash at bank and in hand | 54/58 | €469,077 | €448,540 | -€20,537 | -4.4% |
| Deferred charges and accrued income | 490/1 | €1,709 | €1,866 | +€157 | +9.2% |
| Total equity and liabilities | 10/49 | €1,195,871 | €1,192,752 | -€3,119 | -0.3% |
| Equity | 10/15 | €1,061,104 | €1,062,740 | +€1,636 | +0.2% |
| Contributions | 10/11 | €33,400 | €33,400 | = | 0.0% |
| Capital | 10 | €33,400 | €33,400 | = | 0.0% |
| Issued capital | 100 | €33,400 | €33,400 | = | 0.0% |
| Reserves | 13 | €1,027,704 | €1,029,340 | +€1,636 | +0.2% |
| Non-distributable reserves | 130/1 | €573,250 | €625,000 | +€51,750 | +9.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Other | 1319 | €563,250 | €615,000 | +€51,750 | +9.2% |
| Distributable reserves | 133 | €454,454 | €404,340 | -€50,114 | -11.0% |
| Amounts payable | 17/49 | €134,767 | €130,012 | -€4,755 | -3.5% |
| Amounts payable within one year | 42/48 | €134,767 | €130,012 | -€4,755 | -3.5% |
| Trade debts | 44 | €59,779 | €67,588 | +€7,809 | +13.1% |
| Suppliers | 440/4 | €59,779 | €67,588 | +€7,809 | +13.1% |
| Taxes, remuneration and social security | 45 | €25,166 | €22,322 | -€2,844 | -11.3% |
| Taxes | 450/3 | €3,493 | €2,091 | -€1,402 | -40.1% |
| Remuneration and social security | 454/9 | €21,673 | €20,231 | -€1,442 | -6.7% |
| Other amounts payable | 47/48 | €49,822 | €40,102 | -€9,720 | -19.5% |
| Remuneration, social security and pensions | 62 | €264,820 | €276,664 | +€11,844 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,142 | €36,740 | -€4,402 | -10.7% |
| Other operating charges | 640/8 | €3,950 | €10,523 | +€6,573 | +166% |
| Gross operating margin | 9900 | €286,201 | €299,907 | +€13,706 | +4.8% |
| Operating profit (loss) | 9901 | -€23,711 | -€24,020 | -€309 | -1.3% |
| Financial income | 75/76B | €32,448 | €28,818 | -€3,630 | -11.2% |
| Recurring financial income | 75 | €32,448 | €28,818 | -€3,630 | -11.2% |
| Financial charges | 65/66B | €847 | €1,070 | +€223 | +26.3% |
| Recurring financial charges | 65 | €847 | €1,070 | +€223 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €7,890 | €3,728 | -€4,162 | -52.8% |
| Income taxes | 67/77 | €3,493 | €2,092 | -€1,401 | -40.1% |
| Profit (loss) for the period | 9904 | €4,397 | €1,636 | -€2,761 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,397 | €1,636 | -€2,761 | -62.8% |
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 16 October 2026 via checked.be.