2B INSPIRED: 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.
2B INSPIRED
Largest movements
- Cash +€85,368
up €85,368 (+42.5%), from €201,020 to €286,389
mainly Current investments (+€75,000) and Receivables within one year (+€52,715)
- Current investments -€75,000
down €75,000 (-100%), from €75,000 to €0
- Receivables within one year -€52,715
down €52,715 (-86.7%), from €60,798 to €8,083
of which Other amounts receivable: -€29,237
- Deferred charges and accrued income -€4,710
down €4,710 (-56.8%), from €8,299 to €3,589
- Reserves -€55,929
down €55,929 (-15.7%), from €355,398 to €299,469
- Other debts +€11,806
up €11,806 (+1,374%), from €859 to €12,665
- Tax, wage and social debts -€5,710
down €5,710 (-48.8%), from €11,700 to €5,989
- Financial income -€147,493
down €147,493 (-98.3%), from €150,004 to €2,511
- Taxes -€14,175
down €14,175 (-76.5%), from €18,539 to €4,363
- Gross operating margin -€5,138
down €5,138 (-26.8%), from €19,206 to €14,068
- Financial charges -€801
down €801 (-28.1%), from €2,848 to €2,047
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 | €371,176 | €321,802 | -€49,374 | -13.3% |
| Fixed assets | 21/28 | €15,905 | €13,589 | -€2,316 | -14.6% |
| Intangible fixed assets | 21 | €370 | €0 | -€370 | -100% |
| Tangible fixed assets | 22/27 | €8,070 | €6,124 | -€1,946 | -24.1% |
| Plant, machinery and equipment | 23 | €1,869 | €1,314 | -€555 | -29.7% |
| Furniture and vehicles | 24 | €365 | €0 | -€365 | -100% |
| Other tangible fixed assets | 26 | €5,836 | €4,810 | -€1,026 | -17.6% |
| Financial fixed assets | 28 | €7,465 | €7,465 | = | 0.0% |
| Current assets | 29/58 | €355,270 | €308,213 | -€47,057 | -13.2% |
| Amounts receivable after more than one year | 29 | €10,153 | €10,153 | = | 0.0% |
| Other amounts receivable | 291 | €10,153 | €10,153 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,798 | €8,083 | -€52,715 | -86.7% |
| Trade receivables | 40 | €30,442 | €6,964 | -€23,478 | -77.1% |
| Other amounts receivable | 41 | €30,356 | €1,119 | -€29,237 | -96.3% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100% |
| Cash at bank and in hand | 54/58 | €201,020 | €286,389 | +€85,368 | +42.5% |
| Deferred charges and accrued income | 490/1 | €8,299 | €3,589 | -€4,710 | -56.8% |
| Total equity and liabilities | 10/49 | €371,176 | €321,802 | -€49,374 | -13.3% |
| Equity | 10/15 | €356,398 | €300,469 | -€55,929 | -15.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €355,398 | €299,469 | -€55,929 | -15.7% |
| Distributable reserves | 133 | €355,398 | €299,469 | -€55,929 | -15.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,778 | €21,333 | +€6,555 | +44.4% |
| Amounts payable within one year | 42/48 | €14,535 | €21,333 | +€6,798 | +46.8% |
| Trade debts | 44 | €1,977 | €2,679 | +€703 | +35.5% |
| Suppliers | 440/4 | €1,977 | €2,679 | +€703 | +35.5% |
| Taxes, remuneration and social security | 45 | €11,700 | €5,989 | -€5,710 | -48.8% |
| Taxes | 450/3 | €11,700 | €5,989 | -€5,710 | -48.8% |
| Other amounts payable | 47/48 | €859 | €12,665 | +€11,806 | +1,374% |
| Accrued charges and deferred income | 492/3 | €243 | €0 | -€243 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,423 | €2,316 | -€107 | -4.4% |
| Other operating charges | 640/8 | €528 | €707 | +€179 | +34.0% |
| Gross operating margin | 9900 | €19,206 | €14,068 | -€5,138 | -26.8% |
| Operating profit (loss) | 9901 | €16,255 | €11,044 | -€5,210 | -32.1% |
| Financial income | 75/76B | €150,004 | €2,511 | -€147,493 | -98.3% |
| Recurring financial income | 75 | €150,004 | €2,511 | -€147,493 | -98.3% |
| Financial charges | 65/66B | €2,848 | €2,047 | -€801 | -28.1% |
| Recurring financial charges | 65 | €2,848 | €2,047 | -€801 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €163,411 | €11,508 | -€151,903 | -93.0% |
| Income taxes | 67/77 | €18,539 | €4,363 | -€14,175 | -76.5% |
| Profit (loss) for the period | 9904 | €144,872 | €7,145 | -€137,728 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €144,872 | €7,145 | -€137,728 | -95.1% |
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 14 October 2026 via checked.be.