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
- Cash -€5,586
down €5,586 (-17.2%), from €32,532 to €26,946
mainly Investment in fixed assets (net) (-€17,322) and Trade debts (-€4,746)
- Tangible fixed assets +€4,256
up €4,256 (+10.5%), from €40,457 to €44,713
of which Furniture and vehicles: +€4,736
- Receivables within one year +€3,391
up €3,391 (+31.2%), from €10,876 to €14,267
of which Trade receivables: +€1,792
- Stocks and contracts -€2,700
down €2,700 (-19.2%), from €14,050 to €11,350
- Profit (loss) carried forward +€9,726
up €9,726 (+7.7%), from -€126,801 to -€117,074
- Trade debts -€4,746
down €4,746 (-53.2%), from €8,919 to €4,173
- Tax, wage and social debts -€4,085
down €4,085 (-75.9%), from €5,382 to €1,297
of which Remuneration and social security: -€3,659
- Other debts -€1,500
down €1,500 (-16.0%), from €9,375 to €7,875
- Staff costs +€16,108
up €16,108 (+118%), from €13,683 to €29,791
- Other operating charges -€5,128
down €5,128 (-97.6%), from €5,253 to €125
- Gross operating margin +€4,006
up €4,006 (+8.0%), from €50,303 to €54,309
- Depreciation -€2,296
down €2,296 (-14.9%), from €15,361 to €13,065
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 | €98,451 | €97,845 | -€606 | -0.6% |
| Fixed assets | 21/28 | €40,457 | €44,713 | +€4,256 | +10.5% |
| Tangible fixed assets | 22/27 | €40,457 | €44,713 | +€4,256 | +10.5% |
| Plant, machinery and equipment | 23 | €25,471 | €25,347 | -€123 | -0.5% |
| Furniture and vehicles | 24 | €11,790 | €16,526 | +€4,736 | +40.2% |
| Other tangible fixed assets | 26 | €3,197 | €2,840 | -€357 | -11.2% |
| Current assets | 29/58 | €57,994 | €53,132 | -€4,862 | -8.4% |
| Stocks and contracts in progress | 3 | €14,050 | €11,350 | -€2,700 | -19.2% |
| Stocks | 30/36 | €14,050 | €11,350 | -€2,700 | -19.2% |
| Amounts receivable within one year | 40/41 | €10,876 | €14,267 | +€3,391 | +31.2% |
| Trade receivables | 40 | €2,594 | €4,387 | +€1,792 | +69.1% |
| Other amounts receivable | 41 | €8,282 | €9,880 | +€1,598 | +19.3% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,532 | €26,946 | -€5,586 | -17.2% |
| Deferred charges and accrued income | 490/1 | €286 | €320 | +€33 | +11.7% |
| Total equity and liabilities | 10/49 | €98,451 | €97,845 | -€606 | -0.6% |
| Equity | 10/15 | €74,775 | €84,501 | +€9,726 | +13.0% |
| Contributions | 10/11 | €197,575 | €197,575 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,801 | -€117,074 | +€9,726 | +7.7% |
| Amounts payable | 17/49 | €23,676 | €13,345 | -€10,332 | -43.6% |
| Amounts payable within one year | 42/48 | €23,676 | €13,345 | -€10,332 | -43.6% |
| Trade debts | 44 | €8,919 | €4,173 | -€4,746 | -53.2% |
| Suppliers | 440/4 | €8,919 | €4,173 | -€4,746 | -53.2% |
| Taxes, remuneration and social security | 45 | €5,382 | €1,297 | -€4,085 | -75.9% |
| Taxes | 450/3 | €722 | €296 | -€426 | -59.0% |
| Remuneration and social security | 454/9 | €4,660 | €1,001 | -€3,659 | -78.5% |
| Other amounts payable | 47/48 | €9,375 | €7,875 | -€1,500 | -16.0% |
| Non-recurring operating income | 76A | - | €6,224 | +€6,224 | |
| Remuneration, social security and pensions | 62 | €13,683 | €29,791 | +€16,108 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,361 | €13,065 | -€2,296 | -14.9% |
| Other operating charges | 640/8 | €5,253 | €125 | -€5,128 | -97.6% |
| Gross operating margin | 9900 | €50,303 | €54,309 | +€4,006 | +8.0% |
| Operating profit (loss) | 9901 | €16,005 | €11,328 | -€4,678 | -29.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -85.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -85.0% |
| Non-recurring financial income | 76B | €0 | €0 | -€0 | -85.0% |
| Financial charges | 65/66B | €1,143 | €1,602 | +€459 | +40.2% |
| Recurring financial charges | 65 | €1,143 | €1,602 | +€459 | +40.2% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €14,863 | €9,726 | -€5,137 | -34.6% |
| Profit (loss) for the period | 9904 | €14,863 | €9,726 | -€5,137 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,863 | €9,726 | -€5,137 | -34.6% |
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 31 October 2026 via checked.be.