FYNERGIA: 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.
FYNERGIA
Largest movements
- Cash -€375,908
no longer reported in 2025 (was €375,908)
mainly Current investments (-€352,401) and Investment in fixed assets (net) (-€27,799)
- Current investments +€352,401
new in 2025: €352,401
- Receivables within one year -€35,847
down €35,847 (-97.2%), from €36,861 to €1,014
of which Trade receivables: -€31,061
- Tangible fixed assets +€14,561
up €14,561 (+36.3%), from €40,121 to €54,682
of which Furniture and vehicles: +€17,454
- Profit (loss) carried forward -€24,644
down €24,644 (-12.2%), from €201,784 to €177,140
- Tax, wage and social debts -€10,894
down €10,894 (-20.2%), from €53,834 to €42,940
of which Taxes: -€8,339
- Accrued charges and deferred income -€9,944
no longer reported in 2025 (was €9,944)
- Gross operating margin -€57,771
down €57,771, from €50,215 to -€7,556
- Taxes -€3,501
down €3,501 (-54.5%), from €6,422 to €2,921
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 | €456,049 | €413,309 | -€42,740 | -9.4% |
| Fixed assets | 21/28 | €42,564 | €57,125 | +€14,561 | +34.2% |
| Tangible fixed assets | 22/27 | €40,121 | €54,682 | +€14,561 | +36.3% |
| Plant, machinery and equipment | 23 | €18,870 | €15,977 | -€2,893 | -15.3% |
| Furniture and vehicles | 24 | €21,251 | €38,705 | +€17,454 | +82.1% |
| Financial fixed assets | 28 | €2,443 | €2,443 | = | 0.0% |
| Current assets | 29/58 | €413,485 | €356,184 | -€57,301 | -13.9% |
| Amounts receivable within one year | 40/41 | €36,861 | €1,014 | -€35,847 | -97.2% |
| Trade receivables | 40 | €31,061 | - | -€31,061 | |
| Other amounts receivable | 41 | €5,800 | €1,014 | -€4,786 | -82.5% |
| Current investments | 50/53 | - | €352,401 | +€352,401 | |
| Cash at bank and in hand | 54/58 | €375,908 | - | -€375,908 | |
| Deferred charges and accrued income | 490/1 | €716 | €2,769 | +€2,053 | +287% |
| Total equity and liabilities | 10/49 | €456,049 | €413,309 | -€42,740 | -9.4% |
| Equity | 10/15 | €371,763 | €347,119 | -€24,644 | -6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €163,779 | €163,779 | = | 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% |
| Distributable reserves | 133 | €161,919 | €161,919 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,784 | €177,140 | -€24,644 | -12.2% |
| Amounts payable | 17/49 | €84,286 | €66,190 | -€18,096 | -21.5% |
| Amounts payable within one year | 42/48 | €74,342 | €66,190 | -€8,152 | -11.0% |
| Trade debts | 44 | €196 | €488 | +€292 | +149% |
| Suppliers | 440/4 | €196 | €488 | +€292 | +149% |
| Taxes, remuneration and social security | 45 | €53,834 | €42,940 | -€10,894 | -20.2% |
| Taxes | 450/3 | €8,339 | - | -€8,339 | |
| Remuneration and social security | 454/9 | €45,495 | €42,940 | -€2,555 | -5.6% |
| Other amounts payable | 47/48 | €20,312 | €22,762 | +€2,450 | +12.1% |
| Accrued charges and deferred income | 492/3 | €9,944 | - | -€9,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,191 | €13,238 | +€47 | +0.4% |
| Other operating charges | 640/8 | €648 | €747 | +€99 | +15.3% |
| Gross operating margin | 9900 | €50,215 | -€7,556 | -€57,771 | |
| Operating profit (loss) | 9901 | €36,376 | -€21,541 | -€57,917 | |
| Financial charges | 65/66B | €81 | €182 | +€101 | +125% |
| Recurring financial charges | 65 | €81 | €182 | +€101 | +125% |
| Profit (loss) for the period before taxes | 9903 | €36,295 | -€21,723 | -€58,018 | |
| Income taxes | 67/77 | €6,422 | €2,921 | -€3,501 | -54.5% |
| Profit (loss) for the period | 9904 | €29,873 | -€24,644 | -€54,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,873 | -€24,644 | -€54,517 |
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 29 October 2026 via checked.be.