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Little Finger: 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.

What changed

Little Finger

BE 0785.360.993
NACE 73.110, Advertising agencies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€20,846
2024 · €5,946+€14,900
Equity
€29,511
2024 · €8,665+€20,846
Cash
€2,919
2024 · €7,115-€4,196
Balance sheet total
€48,353
2024 · €22,230+€26,123

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€27,482

    up €27,482 (+199%), from €13,822 to €41,304

    of which Other amounts receivable: +€29,253

  • Cash -€4,196

    down €4,196 (-59.0%), from €7,115 to €2,919

    mainly Receivables within one year (-€27,482) and Investment in fixed assets (net) (-€4,674)

  • Tangible fixed assets +€2,837

    up €2,837 (+219%), from €1,293 to €4,130

Equity and liabilities
  • Profit (loss) carried forward +€20,846

    up €20,846 (+241%), from €8,665 to €29,511

  • Tax, wage and social debts +€7,381

    up €7,381 (+64.4%), from €11,461 to €18,842

  • Trade debts -€2,103

    no longer reported in 2025 (was €2,103)

Income statement
  • Gross operating margin +€20,075

    up €20,075 (+186%), from €10,804 to €30,879

  • Taxes +€6,763

    up €6,763 (+271%), from €2,500 to €9,263

  • Financial income +€1,018

    up €1,018 (+255%), from €399 to €1,417

  • Depreciation -€766

    down €766 (-29.4%), from €2,603 to €1,837

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €5,946
Gross operating margin +€20,075
Depreciation +€766
Financial income +€1,018
Financial charges -€196
Taxes -€6,763
Result 2025 €20,846
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€478
Investment -€4,674
Financing €0
Cash 2024 €7,115
Net result for the year +€20,846
Depreciation +€1,837
Receivables within one year -€27,482
Trade debts -€2,103
Tax, wage and social debts +€7,381
Investment in fixed assets (net) -€4,674
Cash 2025 €2,919
brings cash intakes cash out
Every line side by side 29 lines
Line Code 2024 2025 Change %
Total assets 20/58 €22,230 €48,353 +€26,123 +118%
Fixed assets 21/28 €1,293 €4,130 +€2,837 +219%
Tangible fixed assets 22/27 €1,293 €4,130 +€2,837 +219%
Furniture and vehicles 24 €1,293 €4,130 +€2,837 +219%
Current assets 29/58 €20,937 €44,223 +€23,286 +111%
Amounts receivable within one year 40/41 €13,822 €41,304 +€27,482 +199%
Trade receivables 40 €1,772 - -€1,772
Other amounts receivable 41 €12,051 €41,304 +€29,253 +243%
Cash at bank and in hand 54/58 €7,115 €2,919 -€4,196 -59.0%
Total equity and liabilities 10/49 €22,230 €48,353 +€26,123 +118%
Equity 10/15 €8,665 €29,511 +€20,846 +241%
Profit (loss) carried forward 14 €8,665 €29,511 +€20,846 +241%
Amounts payable 17/49 €13,564 €18,842 +€5,277 +38.9%
Amounts payable within one year 42/48 €13,564 €18,842 +€5,277 +38.9%
Trade debts 44 €2,103 - -€2,103
Suppliers 440/4 €2,103 - -€2,103
Taxes, remuneration and social security 45 €11,461 €18,842 +€7,381 +64.4%
Taxes 450/3 €11,461 €18,842 +€7,381 +64.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,603 €1,837 -€766 -29.4%
Gross operating margin 9900 €10,804 €30,879 +€20,075 +186%
Operating profit (loss) 9901 €8,201 €29,041 +€20,841 +254%
Financial income 75/76B €399 €1,417 +€1,018 +255%
Recurring financial income 75 €399 €1,417 +€1,018 +255%
Financial charges 65/66B €154 €350 +€196 +127%
Recurring financial charges 65 €154 €350 +€196 +127%
Profit (loss) for the period before taxes 9903 €8,446 €30,109 +€21,663 +257%
Income taxes 67/77 €2,500 €9,263 +€6,763 +271%
Profit (loss) for the period 9904 €5,946 €20,846 +€14,900 +251%
Profit (loss) for the period to be appropriated 9905 €5,946 €20,846 +€14,900 +251%

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 30 October 2026 via checked.be.