FINNIX: what changed
Two fiscal 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.
FINNIX
Largest movements
- Receivables within one year +€74,634
up €74,634 (+1172.7%), from €6,364 to €80,998
of which Other amounts receivable: +€77,013
- Tangible fixed assets -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Cash +€912
up €912 (+1393.8%), from €65 to €977
- Profit (loss) carried forward +€68,163
up €68,163 (+84.3%), from -€80,856 to -€12,693
- Tax, wage and social debts +€33,789
up €33,789 (+751.3%), from €4,497 to €38,287
- Trade debts -€14,033
down €14,033 (-37.3%), from €37,619 to €23,586
- Other debts -€7,167
no longer reported in 2025 (was €7,167)
- Current portion of long-term debt -€4,088
down €4,088 (-100.0%), from €4,088 to €0
- Gross operating margin +€28,227
up €28,227 (+190.9%), from €14,787 to €43,014
- Taxes +€7,530
new in 2025: €7,530
- Financial income +€2,725
up €2,725, from €0 to €2,725
- Other operating charges +€1,876
up €1,876 (+74.9%), from €2,505 to €4,380
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,911 | €83,574 | +€73,663 | +743.2% |
| Fixed assets | 21/28 | €3,482 | €1,482 | -€2,000 | -57.4% |
| Tangible fixed assets | 22/27 | €2,000 | €0 | -€2,000 | -100.0% |
| Furniture and vehicles | 24 | €2,000 | €0 | -€2,000 | -100.0% |
| Financial fixed assets | 28 | €1,482 | €1,482 | = | 0.0% |
| Current assets | 29/58 | €6,429 | €82,092 | +€75,663 | +1176.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,364 | €80,998 | +€74,634 | +1172.7% |
| Trade receivables | 40 | €6,330 | €3,951 | -€2,379 | -37.6% |
| Other amounts receivable | 41 | €34 | €77,046 | +€77,013 | +228727.9% |
| Cash at bank and in hand | 54/58 | €65 | €977 | +€912 | +1393.8% |
| Deferred charges and accrued income | 490/1 | - | €117 | +€117 | |
| Total equity and liabilities | 10/49 | €9,911 | €83,574 | +€73,663 | +743.2% |
| Equity | 10/15 | -€46,461 | €21,702 | +€68,163 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,195 | €28,195 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,335 | €26,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,856 | -€12,693 | +€68,163 | +84.3% |
| Amounts payable | 17/49 | €56,372 | €61,872 | +€5,500 | +9.8% |
| Amounts payable after more than one year | 17 | €2,067 | - | -€2,067 | |
| Financial debts | 170/4 | €2,067 | - | -€2,067 | |
| Amounts payable within one year | 42/48 | €54,305 | €61,872 | +€7,567 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €4,088 | €0 | -€4,088 | -100.0% |
| Financial debts | 43 | €934 | - | -€934 | |
| Credit institutions | 430/8 | €934 | - | -€934 | |
| Trade debts | 44 | €37,619 | €23,586 | -€14,033 | -37.3% |
| Suppliers | 440/4 | €37,619 | €23,586 | -€14,033 | -37.3% |
| Taxes, remuneration and social security | 45 | €4,497 | €38,287 | +€33,789 | +751.3% |
| Taxes | 450/3 | €4,497 | €38,287 | +€33,789 | +751.3% |
| Other amounts payable | 47/48 | €7,167 | - | -€7,167 | |
| Non-recurring operating income | 76A | €5,500 | - | -€5,500 | |
| Remuneration, social security and pensions | 62 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,021 | €979 | -€42 | -4.1% |
| Other operating charges | 640/8 | €2,505 | €4,380 | +€1,876 | +74.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €14,787 | €43,014 | +€28,227 | +190.9% |
| Operating profit (loss) | 9901 | €11,251 | €37,655 | +€26,404 | +234.7% |
| Financial income | 75/76B | €0 | €2,725 | +€2,725 | |
| Recurring financial income | 75 | €0 | €2,725 | +€2,725 | |
| Financial charges | 65/66B | €2,286 | €2,366 | +€80 | +3.5% |
| Recurring financial charges | 65 | €2,286 | €2,366 | +€80 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €8,965 | €38,014 | +€29,049 | +324.0% |
| Income taxes | 67/77 | - | €7,530 | +€7,530 | |
| Profit (loss) for the period | 9904 | €8,965 | €30,483 | +€21,518 | +240.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,965 | €30,483 | +€21,518 | +240.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.