FYNAMICS: 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.
FYNAMICS
Largest movements
- Receivables within one year +€35,189
up €35,189 (+799.1%), from €4,404 to €39,593
of which Trade receivables: +€36,066
- Current investments -€21,844
down €21,844 (-29.6%), from €73,735 to €51,891
- Cash -€10,861
down €10,861 (-14.5%), from €74,847 to €63,986
mainly Receivables within one year (-€35,189) and Investment in fixed assets (net) (-€11,598)
- Tangible fixed assets +€6,543
new in 2025: €6,543
of which Furniture and vehicles: +€5,053
- Trade debts +€7,648
up €7,648 (+1376.2%), from €556 to €8,203
- Other debts +€3,954
up €3,954 (+2435.9%), from €162 to €4,117
- Profit (loss) carried forward -€1,755
down €1,755 (-1.3%), from €138,008 to €136,253
- Gross operating margin +€71,728
up €71,728, from -€50,593 to €21,135
- Other operating charges +€16,641
up €16,641 (+3688.7%), from €451 to €17,093
- Depreciation +€5,055
new in 2025: €5,055
- Financial income -€903
down €903 (-44.6%), from €2,023 to €1,120
- Financial charges +€594
up €594 (+52.9%), from €1,123 to €1,717
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.
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 | €152,987 | €162,833 | +€9,846 | +6.4% |
| Fixed assets | 21/28 | - | €6,543 | +€6,543 | |
| Tangible fixed assets | 22/27 | - | €6,543 | +€6,543 | |
| Plant, machinery and equipment | 23 | - | €1,490 | +€1,490 | |
| Furniture and vehicles | 24 | - | €5,053 | +€5,053 | |
| Current assets | 29/58 | €152,987 | €156,290 | +€3,304 | +2.2% |
| Amounts receivable within one year | 40/41 | €4,404 | €39,593 | +€35,189 | +799.1% |
| Trade receivables | 40 | €2,389 | €38,455 | +€36,066 | +1509.7% |
| Other amounts receivable | 41 | €2,015 | €1,138 | -€877 | -43.5% |
| Current investments | 50/53 | €73,735 | €51,891 | -€21,844 | -29.6% |
| Cash at bank and in hand | 54/58 | €74,847 | €63,986 | -€10,861 | -14.5% |
| Deferred charges and accrued income | 490/1 | - | €819 | +€819 | |
| Total equity and liabilities | 10/49 | €152,987 | €162,833 | +€9,846 | +6.4% |
| Equity | 10/15 | €152,268 | €150,513 | -€1,755 | -1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,008 | €136,253 | -€1,755 | -1.3% |
| Amounts payable | 17/49 | €718 | €12,320 | +€11,602 | +1615.8% |
| Amounts payable within one year | 42/48 | €718 | €12,320 | +€11,602 | +1615.8% |
| Trade debts | 44 | €556 | €8,203 | +€7,648 | +1376.2% |
| Suppliers | 440/4 | €556 | €8,203 | +€7,648 | +1376.2% |
| Other amounts payable | 47/48 | €162 | €4,117 | +€3,954 | +2435.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,055 | +€5,055 | |
| Other operating charges | 640/8 | €451 | €17,093 | +€16,641 | +3688.7% |
| Gross operating margin | 9900 | -€50,593 | €21,135 | +€71,728 | |
| Operating profit (loss) | 9901 | -€51,044 | -€1,012 | +€50,032 | +98.0% |
| Financial income | 75/76B | €2,023 | €1,120 | -€903 | -44.6% |
| Recurring financial income | 75 | €2,023 | €1,120 | -€903 | -44.6% |
| Financial charges | 65/66B | €1,123 | €1,717 | +€594 | +52.9% |
| Recurring financial charges | 65 | €1,123 | €1,717 | +€594 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | -€50,144 | -€1,609 | +€48,535 | +96.8% |
| Income taxes | 67/77 | €157 | €146 | -€11 | -6.8% |
| Profit (loss) for the period | 9904 | -€50,301 | -€1,755 | +€48,545 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,301 | -€1,755 | +€48,545 | +96.5% |
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 6 October 2026 via checked.be.