FinCoLaP: 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.
FinCoLaP
Largest movements
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Cash +€43,579
up €43,579 (+39.1%), from €111,390 to €154,969
mainly Other debts (+€103,565) and Current investments (+€100,000)
- Tangible fixed assets +€12,986
new in 2025: €12,986
- Reserves -€144,751
down €144,751 (-74.0%), from €195,497 to €50,746
- Other debts +€103,565
up €103,565 (+2,322%), from €4,459 to €108,024
- Tax, wage and social debts -€3,446
down €3,446 (-13.0%), from €26,545 to €23,098
- Gross operating margin -€17,032
down €17,032 (-20.9%), from €81,587 to €64,555
- Taxes -€3,531
down €3,531 (-20.6%), from €17,168 to €13,637
- Financial income +€1,541
up €1,541 (+1,287%), from €120 to €1,661
- Depreciation +€1,152
new in 2025: €1,152
- Financial charges +€828
up €828 (+280%), from €296 to €1,124
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 | €231,845 | €186,717 | -€45,128 | -19.5% |
| Fixed assets | 21/28 | - | €12,986 | +€12,986 | |
| Tangible fixed assets | 22/27 | - | €12,986 | +€12,986 | |
| Furniture and vehicles | 24 | - | €12,986 | +€12,986 | |
| Current assets | 29/58 | €231,845 | €173,731 | -€58,114 | -25.1% |
| Amounts receivable within one year | 40/41 | €18,465 | €17,279 | -€1,186 | -6.4% |
| Trade receivables | 40 | €18,465 | €17,279 | -€1,186 | -6.4% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €111,390 | €154,969 | +€43,579 | +39.1% |
| Deferred charges and accrued income | 490/1 | €1,990 | €1,483 | -€507 | -25.5% |
| Total equity and liabilities | 10/49 | €231,845 | €186,717 | -€45,128 | -19.5% |
| Equity | 10/15 | €197,497 | €52,746 | -€144,751 | -73.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €195,497 | €50,746 | -€144,751 | -74.0% |
| Distributable reserves | 133 | €195,497 | €50,746 | -€144,751 | -74.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,348 | €133,971 | +€99,623 | +290% |
| Amounts payable within one year | 42/48 | €34,336 | €133,971 | +€99,635 | +290% |
| Trade debts | 44 | €3,332 | €2,849 | -€484 | -14.5% |
| Suppliers | 440/4 | €3,332 | €2,849 | -€484 | -14.5% |
| Taxes, remuneration and social security | 45 | €26,545 | €23,098 | -€3,446 | -13.0% |
| Taxes | 450/3 | €26,545 | €23,098 | -€3,446 | -13.0% |
| Other amounts payable | 47/48 | €4,459 | €108,024 | +€103,565 | +2,322% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,152 | +€1,152 | |
| Other operating charges | 640/8 | €635 | €465 | -€170 | -26.7% |
| Gross operating margin | 9900 | €81,587 | €64,555 | -€17,032 | -20.9% |
| Operating profit (loss) | 9901 | €80,952 | €62,937 | -€18,015 | -22.3% |
| Financial income | 75/76B | €120 | €1,661 | +€1,541 | +1,287% |
| Recurring financial income | 75 | €120 | €1,661 | +€1,541 | +1,287% |
| Financial charges | 65/66B | €296 | €1,124 | +€828 | +280% |
| Recurring financial charges | 65 | €296 | €1,124 | +€828 | +280% |
| Profit (loss) for the period before taxes | 9903 | €80,776 | €63,474 | -€17,302 | -21.4% |
| Income taxes | 67/77 | €17,168 | €13,637 | -€3,531 | -20.6% |
| Profit (loss) for the period | 9904 | €63,609 | €49,837 | -€13,771 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,609 | €49,837 | -€13,771 | -21.6% |
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 26 October 2026 via checked.be.