LA FINCA: 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.
LA FINCA
Largest movements
- Financial fixed assets -€386,034
no longer reported in 2025 (was €386,034)
- Debts after one year -€470,000
down €470,000 (-82.5%), from €570,000 to €100,000
- Other debts +€37,494
new in 2025: €37,494
- Financial income +€61,006
up €61,006 (+5,130%), from €1,189 to €62,195
of which Non-recurring financial income: +€62,130
- Financial charges -€18,675
down €18,675 (-63.4%), from €29,454 to €10,780
- Taxes +€15,239
up €15,239 (+152%), from €10,057 to €25,296
- Gross operating margin +€9,021
up €9,021 (+8.7%), from €103,255 to €112,275
- Depreciation -€3,563
down €3,563 (-11.2%), from €31,934 to €28,372
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 | €3,170,914 | €2,751,264 | -€419,650 | -13.2% |
| Fixed assets | 21/28 | €3,162,895 | €2,749,576 | -€413,319 | -13.1% |
| Tangible fixed assets | 22/27 | €2,776,862 | €2,749,576 | -€27,286 | -1.0% |
| Land and buildings | 22 | €2,738,957 | €2,720,713 | -€18,244 | -0.7% |
| Furniture and vehicles | 24 | €37,905 | €28,863 | -€9,042 | -23.9% |
| Financial fixed assets | 28 | €386,034 | - | -€386,034 | |
| Current assets | 29/58 | €8,019 | €1,689 | -€6,331 | -78.9% |
| Amounts receivable within one year | 40/41 | €63 | €66 | +€3 | +5.4% |
| Trade receivables | 40 | €3 | - | -€3 | |
| Other amounts receivable | 41 | €60 | €66 | +€6 | +10.7% |
| Cash at bank and in hand | 54/58 | €7,956 | €1,622 | -€6,334 | -79.6% |
| Total equity and liabilities | 10/49 | €3,170,914 | €2,751,264 | -€419,650 | -13.2% |
| Equity | 10/15 | €2,589,958 | €2,604,005 | +€14,047 | +0.5% |
| Contributions | 10/11 | €966,736 | €966,736 | = | 0.0% |
| Reserves | 13 | €387,501 | €401,548 | +€14,047 | +3.6% |
| Non-distributable reserves | 130/1 | €31,666 | €31,666 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31,666 | €31,666 | = | 0.0% |
| Distributable reserves | 133 | €355,835 | €369,882 | +€14,047 | +3.9% |
| Profit (loss) carried forward | 14 | €1,235,721 | €1,235,721 | = | 0.0% |
| Amounts payable | 17/49 | €580,956 | €147,259 | -€433,697 | -74.7% |
| Amounts payable after more than one year | 17 | €570,000 | €100,000 | -€470,000 | -82.5% |
| Financial debts | 170/4 | €570,000 | €100,000 | -€470,000 | -82.5% |
| Amounts payable within one year | 42/48 | €10,956 | €47,259 | +€36,303 | +331% |
| Trade debts | 44 | €0 | €3,489 | +€3,489 | |
| Suppliers | 440/4 | €0 | €3,489 | +€3,489 | |
| Taxes, remuneration and social security | 45 | €10,956 | €6,276 | -€4,680 | -42.7% |
| Taxes | 450/3 | €10,956 | €6,276 | -€4,680 | -42.7% |
| Other amounts payable | 47/48 | - | €37,494 | +€37,494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,934 | €28,372 | -€3,563 | -11.2% |
| Other operating charges | 640/8 | €11,234 | €11,284 | +€50 | +0.4% |
| Gross operating margin | 9900 | €103,255 | €112,275 | +€9,021 | +8.7% |
| Operating profit (loss) | 9901 | €60,087 | €72,620 | +€12,533 | +20.9% |
| Financial income | 75/76B | €1,189 | €62,195 | +€61,006 | +5,130% |
| Recurring financial income | 75 | €1,189 | €65 | -€1,124 | -94.5% |
| Non-recurring financial income | 76B | - | €62,130 | +€62,130 | |
| Financial charges | 65/66B | €29,454 | €10,780 | -€18,675 | -63.4% |
| Recurring financial charges | 65 | €29,454 | €10,780 | -€18,675 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €31,822 | €124,035 | +€92,213 | +290% |
| Income taxes | 67/77 | €10,057 | €25,296 | +€15,239 | +152% |
| Profit (loss) for the period | 9904 | €21,765 | €98,739 | +€76,974 | +354% |
| Transfer from tax-exempt reserves | 789 | €44,880 | €84,692 | +€39,812 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,645 | €183,431 | +€116,786 | +175% |
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.