THIRD FINGER RECORDS: 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.
THIRD FINGER RECORDS
Largest movements
- Cash -€8,010
down €8,010 (-51.6%), from €15,519 to €7,510
mainly Other debts (-€8,049) and Stocks and contracts (-€4,776)
- Stocks and contracts +€4,776
new in 2025: €4,776
- Tangible fixed assets -€2,453
down €2,453 (-35.4%), from €6,924 to €4,471
of which Furniture and vehicles: -€1,275
- Receivables within one year +€1,454
up €1,454 (+9.4%), from €15,438 to €16,892
of which Other amounts receivable: +€3,602
- Deferred charges and accrued income +€608
up €608 (+113%), from €539 to €1,147
- Other debts -€8,049
down €8,049 (-24.4%), from €33,028 to €24,980
- Trade debts +€5,199
up €5,199 (+95.2%), from €5,464 to €10,663
- Tax, wage and social debts -€1,145
down €1,145 (-27.6%), from €4,145 to €3,000
- Profit (loss) carried forward +€633
up €633 (+4.0%), from -€15,982 to -€15,349
- Gross operating margin -€16,364
down €16,364 (-79.1%), from €20,686 to €4,322
- Other operating charges -€9,503
down €9,503 (-98.7%), from €9,632 to €129
- Taxes -€1,104
down €1,104 (-53.9%), from €2,047 to €943
- Depreciation -€863
down €863 (-26.0%), from €3,316 to €2,453
- Financial income -€496
down €496 (-99.2%), from €500 to €4
of which Non-recurring financial income: -€500
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 | €38,695 | €35,070 | -€3,624 | -9.4% |
| Fixed assets | 21/28 | €7,074 | €4,621 | -€2,453 | -34.7% |
| Tangible fixed assets | 22/27 | €6,924 | €4,471 | -€2,453 | -35.4% |
| Plant, machinery and equipment | 23 | €5,649 | €4,471 | -€1,178 | -20.9% |
| Furniture and vehicles | 24 | €1,275 | €0 | -€1,275 | -100% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €31,621 | €30,450 | -€1,171 | -3.7% |
| Stocks and contracts in progress | 3 | - | €4,776 | +€4,776 | |
| Stocks | 30/36 | - | €4,776 | +€4,776 | |
| Amounts receivable within one year | 40/41 | €15,438 | €16,892 | +€1,454 | +9.4% |
| Trade receivables | 40 | €8,742 | €6,594 | -€2,148 | -24.6% |
| Other amounts receivable | 41 | €6,697 | €10,299 | +€3,602 | +53.8% |
| Current investments | 50/53 | €124 | €124 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,519 | €7,510 | -€8,010 | -51.6% |
| Deferred charges and accrued income | 490/1 | €539 | €1,147 | +€608 | +113% |
| Total equity and liabilities | 10/49 | €38,695 | €35,070 | -€3,624 | -9.4% |
| Equity | 10/15 | -€4,207 | -€3,574 | +€633 | +15.0% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,982 | -€15,349 | +€633 | +4.0% |
| Amounts payable | 17/49 | €42,901 | €38,644 | -€4,257 | -9.9% |
| Amounts payable within one year | 42/48 | €42,637 | €38,643 | -€3,994 | -9.4% |
| Trade debts | 44 | €5,464 | €10,663 | +€5,199 | +95.2% |
| Suppliers | 440/4 | €5,464 | €10,663 | +€5,199 | +95.2% |
| Taxes, remuneration and social security | 45 | €4,145 | €3,000 | -€1,145 | -27.6% |
| Taxes | 450/3 | €4,145 | €3,000 | -€1,145 | -27.6% |
| Other amounts payable | 47/48 | €33,028 | €24,980 | -€8,049 | -24.4% |
| Accrued charges and deferred income | 492/3 | €264 | €1 | -€263 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,316 | €2,453 | -€863 | -26.0% |
| Other operating charges | 640/8 | €9,632 | €129 | -€9,503 | -98.7% |
| Gross operating margin | 9900 | €20,686 | €4,322 | -€16,364 | -79.1% |
| Operating profit (loss) | 9901 | €7,739 | €1,740 | -€5,998 | -77.5% |
| Financial income | 75/76B | €500 | €4 | -€496 | -99.2% |
| Recurring financial income | 75 | €500 | €4 | -€496 | -99.2% |
| Non-recurring financial income | 76B | €500 | - | -€500 | |
| Financial charges | 65/66B | €539 | €169 | -€370 | -68.7% |
| Recurring financial charges | 65 | €539 | €169 | -€370 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €7,700 | €1,576 | -€6,124 | -79.5% |
| Income taxes | 67/77 | €2,047 | €943 | -€1,104 | -53.9% |
| Profit (loss) for the period | 9904 | €5,653 | €633 | -€5,020 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,653 | €633 | -€5,020 | -88.8% |
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 20 October 2026 via checked.be.