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.
FINPAY CONSULTING
Largest movements
- Receivables within one year +€53,143
up €53,143 (+102.0%), from €52,119 to €105,262
of which Other amounts receivable: +€54,661
- Cash -€12,982
down €12,982 (-23.7%), from €54,761 to €41,779
mainly Receivables within one year (-€53,143) and Investment in fixed assets (net) (-€4,637)
- Tangible fixed assets +€3,378
up €3,378 (+741.3%), from €456 to €3,834
- Profit (loss) carried forward +€46,855
up €46,855 (+66.7%), from €70,256 to €117,111
- Trade debts -€4,101
down €4,101 (-83.3%), from €4,924 to €823
- Gross operating margin -€28,154
down €28,154 (-32.3%), from €87,211 to €59,057
- Taxes -€4,803
down €4,803 (-26.4%), from €18,216 to €13,412
- Financial income +€2,358
up €2,358 (+154.6%), from €1,526 to €3,884
- Depreciation +€1,161
up €1,161 (+1183.6%), from €98 to €1,259
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.
Cash bridge derived
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 | €107,480 | €151,125 | +€43,645 | +40.6% |
| Fixed assets | 21/28 | €456 | €3,834 | +€3,378 | +741.3% |
| Tangible fixed assets | 22/27 | €456 | €3,834 | +€3,378 | +741.3% |
| Furniture and vehicles | 24 | €456 | €3,834 | +€3,378 | +741.3% |
| Current assets | 29/58 | €107,024 | €147,291 | +€40,267 | +37.6% |
| Amounts receivable within one year | 40/41 | €52,119 | €105,262 | +€53,143 | +102.0% |
| Trade receivables | 40 | €16,698 | €15,180 | -€1,518 | -9.1% |
| Other amounts receivable | 41 | €35,421 | €90,082 | +€54,661 | +154.3% |
| Cash at bank and in hand | 54/58 | €54,761 | €41,779 | -€12,982 | -23.7% |
| Deferred charges and accrued income | 490/1 | €144 | €250 | +€106 | +73.4% |
| Total equity and liabilities | 10/49 | €107,480 | €151,125 | +€43,645 | +40.6% |
| Equity | 10/15 | €72,256 | €119,111 | +€46,855 | +64.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,256 | €117,111 | +€46,855 | +66.7% |
| Amounts payable | 17/49 | €35,224 | €32,014 | -€3,210 | -9.1% |
| Amounts payable within one year | 42/48 | €34,224 | €31,014 | -€3,210 | -9.4% |
| Trade debts | 44 | €4,924 | €823 | -€4,101 | -83.3% |
| Suppliers | 440/4 | €4,924 | €823 | -€4,101 | -83.3% |
| Taxes, remuneration and social security | 45 | €29,300 | €30,191 | +€891 | +3.0% |
| Taxes | 450/3 | €29,300 | €30,191 | +€891 | +3.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98 | €1,259 | +€1,161 | +1183.6% |
| Other operating charges | 640/8 | - | €740 | +€740 | |
| Gross operating margin | 9900 | €87,211 | €59,057 | -€28,154 | -32.3% |
| Operating profit (loss) | 9901 | €87,113 | €57,058 | -€30,055 | -34.5% |
| Financial income | 75/76B | €1,526 | €3,884 | +€2,358 | +154.6% |
| Recurring financial income | 75 | €1,526 | €3,884 | +€2,358 | +154.6% |
| Financial charges | 65/66B | €167 | €675 | +€508 | +304.8% |
| Recurring financial charges | 65 | €167 | €675 | +€508 | +304.8% |
| Profit (loss) for the period before taxes | 9903 | €88,472 | €60,267 | -€28,205 | -31.9% |
| Income taxes | 67/77 | €18,216 | €13,412 | -€4,803 | -26.4% |
| Profit (loss) for the period | 9904 | €70,256 | €46,855 | -€23,402 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,256 | €46,855 | -€23,402 | -33.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 September 2026 via checked.be.