FINAM: 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.
FINAM
Largest movements
- Receivables within one year -€2,152
down €2,152 (-87.1%), from €2,471 to €319
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€5,750
down €5,750, from €4,122 to -€1,628
- Taxes -€928
no longer reported in 2026 (was €928)
- Other operating charges -€443
no longer reported in 2026 (was €443)
- Financial charges +€134
up €134 (+353%), from €38 to €172
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,777 | €186,239 | -€2,538 | -1.3% |
| Fixed assets | 21/28 | €185,920 | €185,920 | = | 0.0% |
| Tangible fixed assets | 22/27 | €185,920 | €185,920 | = | 0.0% |
| Land and buildings | 22 | €185,920 | €185,920 | = | 0.0% |
| Current assets | 29/58 | €2,857 | €319 | -€2,538 | -88.8% |
| Amounts receivable within one year | 40/41 | €2,471 | €319 | -€2,152 | -87.1% |
| Other amounts receivable | 41 | €2,471 | €319 | -€2,152 | -87.1% |
| Cash at bank and in hand | 54/58 | €386 | - | -€386 | |
| Total equity and liabilities | 10/49 | €188,777 | €186,239 | -€2,538 | -1.3% |
| Equity | 10/15 | €187,725 | €185,976 | -€1,749 | -0.9% |
| Contributions | 10/11 | €86,000 | €86,000 | = | 0.0% |
| Reserves | 13 | €7,108 | €7,108 | = | 0.0% |
| Distributable reserves | 133 | €7,108 | €7,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,617 | €92,868 | -€1,749 | -1.8% |
| Amounts payable | 17/49 | €1,052 | €263 | -€789 | -75.0% |
| Amounts payable within one year | 42/48 | €1,052 | €263 | -€789 | -75.0% |
| Trade debts | 44 | €124 | - | -€124 | |
| Suppliers | 440/4 | €124 | - | -€124 | |
| Taxes, remuneration and social security | 45 | €928 | - | -€928 | |
| Taxes | 450/3 | €928 | - | -€928 | |
| Other amounts payable | 47/48 | - | €263 | +€263 | |
| Other operating charges | 640/8 | €443 | - | -€443 | |
| Gross operating margin | 9900 | €4,122 | -€1,628 | -€5,750 | |
| Operating profit (loss) | 9901 | €3,679 | -€1,628 | -€5,307 | |
| Financial income | 75/76B | €65 | €51 | -€14 | -21.5% |
| Recurring financial income | 75 | €65 | €51 | -€14 | -21.5% |
| Financial charges | 65/66B | €38 | €172 | +€134 | +353% |
| Recurring financial charges | 65 | €38 | €172 | +€134 | +353% |
| Profit (loss) for the period before taxes | 9903 | €3,706 | -€1,749 | -€5,455 | |
| Income taxes | 67/77 | €928 | - | -€928 | |
| Profit (loss) for the period | 9904 | €2,778 | -€1,749 | -€4,527 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,778 | -€1,749 | -€4,527 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.