FINALAN: 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.
FINALAN
Largest movements
- Financial fixed assets -€110,000
down €110,000 (-100%), from €110,000 to €0
- Cash +€106,419
up €106,419 (+1,198%), from €8,886 to €115,305
mainly Investment in fixed assets (net) (+€108,971) and Net result for the year (+€79,519)
- Receivables within one year +€75,166
up €75,166 (+108%), from €69,762 to €144,928
- Deferred charges and accrued income -€2,994
down €2,994 (-66.5%), from €4,500 to €1,506
- Reserves +€79,519
up €79,519 (+50.6%), from €157,025 to €236,544
of which Distributable reserves: +€79,519
- Tax, wage and social debts -€11,013
down €11,013 (-44.0%), from €25,043 to €14,029
of which Taxes: -€11,013
- Financial income +€93,982
up €93,982 (+3,877%), from €2,424 to €96,406
- Gross operating margin -€54,100
down €54,100, from €39,550 to -€14,550
- Taxes -€13,852
down €13,852 (-99.4%), from €13,941 to €89
- Other operating charges +€431
up €431 (+1,242%), from €35 to €466
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,266 | €266,415 | +€68,149 | +34.4% |
| Fixed assets | 21/28 | €115,118 | €4,676 | -€110,442 | -95.9% |
| Tangible fixed assets | 22/27 | €5,118 | €4,676 | -€442 | -8.6% |
| Land and buildings | 22 | €4,099 | €3,525 | -€574 | -14.0% |
| Furniture and vehicles | 24 | €1,019 | €1,151 | +€132 | +12.9% |
| Financial fixed assets | 28 | €110,000 | €0 | -€110,000 | -100% |
| Current assets | 29/58 | €83,148 | €261,739 | +€178,591 | +215% |
| Amounts receivable within one year | 40/41 | €69,762 | €144,928 | +€75,166 | +108% |
| Other amounts receivable | 41 | €69,762 | €144,928 | +€75,166 | +108% |
| Cash at bank and in hand | 54/58 | €8,886 | €115,305 | +€106,419 | +1,198% |
| Deferred charges and accrued income | 490/1 | €4,500 | €1,506 | -€2,994 | -66.5% |
| Total equity and liabilities | 10/49 | €198,266 | €266,415 | +€68,149 | +34.4% |
| Equity | 10/15 | €172,025 | €251,544 | +€79,519 | +46.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €157,025 | €236,544 | +€79,519 | +50.6% |
| 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 | €155,165 | €234,684 | +€79,519 | +51.2% |
| Amounts payable | 17/49 | €26,241 | €14,871 | -€11,370 | -43.3% |
| Amounts payable within one year | 42/48 | €26,241 | €14,871 | -€11,370 | -43.3% |
| Trade debts | 44 | €1,198 | €842 | -€356 | -29.7% |
| Suppliers | 440/4 | €1,198 | €842 | -€356 | -29.7% |
| Taxes, remuneration and social security | 45 | €25,043 | €14,029 | -€11,013 | -44.0% |
| Taxes | 450/3 | €25,043 | €14,029 | -€11,013 | -44.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €1,471 | +€272 | +22.6% |
| Other operating charges | 640/8 | €35 | €466 | +€431 | +1,242% |
| Gross operating margin | 9900 | €39,550 | -€14,550 | -€54,100 | |
| Operating profit (loss) | 9901 | €38,316 | -€16,488 | -€54,803 | |
| Financial income | 75/76B | €2,424 | €96,406 | +€93,982 | +3,877% |
| Recurring financial income | 75 | €2,424 | €96,406 | +€93,982 | +3,877% |
| Financial charges | 65/66B | €110 | €311 | +€202 | +184% |
| Recurring financial charges | 65 | €110 | €311 | +€202 | +184% |
| Profit (loss) for the period before taxes | 9903 | €40,630 | €79,607 | +€38,977 | +95.9% |
| Income taxes | 67/77 | €13,941 | €89 | -€13,852 | -99.4% |
| Profit (loss) for the period | 9904 | €26,690 | €79,519 | +€52,829 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €26,690 | €79,519 | +€52,829 | +198% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.