FYNADVICE Consult: 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.
FYNADVICE Consult
Largest movements
- Cash +€35,370
up €35,370 (+58.7%), from €60,205 to €95,575
mainly Net result for the year (+€30,540) and Tax, wage and social debts (+€8,927)
- Reserves +€29,707
up €29,707 (+61.3%), from €48,430 to €78,137
- Tax, wage and social debts +€8,927
up €8,927 (+70.7%), from €12,635 to €21,562
of which Taxes: +€8,927
- Other debts -€2,856
down €2,856 (-66.0%), from €4,330 to €1,474
- Gross operating margin +€1,009
up €1,009 (+2.6%), from €39,037 to €40,045
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 | €67,073 | €103,001 | +€35,927 | +53.6% |
| Current assets | 29/58 | €67,073 | €103,001 | +€35,927 | +53.6% |
| Amounts receivable within one year | 40/41 | €6,312 | €6,603 | +€291 | +4.6% |
| Trade receivables | 40 | €6,312 | €6,603 | +€291 | +4.6% |
| Cash at bank and in hand | 54/58 | €60,205 | €95,575 | +€35,370 | +58.7% |
| Deferred charges and accrued income | 490/1 | €557 | €823 | +€266 | +47.7% |
| Total equity and liabilities | 10/49 | €67,073 | €103,001 | +€35,927 | +53.6% |
| Equity | 10/15 | €49,930 | €79,637 | +€29,707 | +59.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €48,430 | €78,137 | +€29,707 | +61.3% |
| Distributable reserves | 133 | €48,430 | €78,137 | +€29,707 | +61.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,143 | €23,363 | +€6,220 | +36.3% |
| Amounts payable within one year | 42/48 | €17,078 | €23,281 | +€6,203 | +36.3% |
| Financial debts | 43 | €68 | €0 | -€68 | -100% |
| Credit institutions | 430/8 | €68 | €0 | -€68 | -100% |
| Trade debts | 44 | €44 | €245 | +€200 | +452% |
| Suppliers | 440/4 | €44 | €245 | +€200 | +452% |
| Taxes, remuneration and social security | 45 | €12,635 | €21,562 | +€8,927 | +70.7% |
| Taxes | 450/3 | €12,635 | €21,562 | +€8,927 | +70.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,330 | €1,474 | -€2,856 | -66.0% |
| Accrued charges and deferred income | 492/3 | €66 | €83 | +€17 | +25.9% |
| Other operating charges | 640/8 | €564 | €586 | +€22 | +3.9% |
| Gross operating margin | 9900 | €39,037 | €40,045 | +€1,009 | +2.6% |
| Operating profit (loss) | 9901 | €38,472 | €39,459 | +€987 | +2.6% |
| Financial income | 75/76B | €213 | €343 | +€130 | +61.0% |
| Recurring financial income | 75 | €213 | €343 | +€130 | +61.0% |
| Financial charges | 65/66B | €827 | €573 | -€254 | -30.7% |
| Recurring financial charges | 65 | €827 | €573 | -€254 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €37,858 | €39,229 | +€1,371 | +3.6% |
| Income taxes | 67/77 | €8,425 | €8,689 | +€264 | +3.1% |
| Profit (loss) for the period | 9904 | €29,433 | €30,540 | +€1,107 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,433 | €30,540 | +€1,107 | +3.8% |
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 17 October 2026 via checked.be.