CH-INFI: 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.
CH-INFI
Largest movements
- Cash -€8,236
down €8,236 (-36.5%), from €22,556 to €14,320
mainly Tax, wage and social debts (-€5,385) and Other debts (-€1,887)
- Receivables within one year +€1,183
up €1,183 (+13.6%), from €8,729 to €9,912
of which Other amounts receivable: +€735
- Deferred charges and accrued income +€452
up €452 (+5.2%), from €8,712 to €9,164
- Tax, wage and social debts -€5,385
no longer reported in 2025 (was €5,385)
- Other debts -€1,887
down €1,887 (-21.5%), from €8,768 to €6,881
- Current portion of long-term debt +€1,289
new in 2025: €1,289
- Profit (loss) carried forward -€832
down €832 (-3.6%), from €22,894 to €22,063
- Trade debts +€486
up €486 (+38.0%), from €1,277 to €1,763
- Gross operating margin +€1,121
up €1,121 (+41.4%), from €2,708 to €3,828
- Financial charges -€325
down €325 (-15.3%), from €2,125 to €1,800
- Taxes +€108
up €108 (+6.5%), from €1,657 to €1,765
- Depreciation +€73
up €73 (+66.5%), from €110 to €183
- Other operating charges -€72
down €72 (-7.3%), from €988 to €915
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 | €40,059 | €33,731 | -€6,328 | -15.8% |
| Fixed assets | 21/28 | €63 | €335 | +€272 | +435.8% |
| Tangible fixed assets | 22/27 | €63 | €335 | +€272 | +435.8% |
| Furniture and vehicles | 24 | €63 | €335 | +€272 | +435.8% |
| Current assets | 29/58 | €39,997 | €33,396 | -€6,601 | -16.5% |
| Amounts receivable within one year | 40/41 | €8,729 | €9,912 | +€1,183 | +13.6% |
| Trade receivables | 40 | €5,885 | €6,334 | +€448 | +7.6% |
| Other amounts receivable | 41 | €2,843 | €3,578 | +€735 | +25.9% |
| Cash at bank and in hand | 54/58 | €22,556 | €14,320 | -€8,236 | -36.5% |
| Deferred charges and accrued income | 490/1 | €8,712 | €9,164 | +€452 | +5.2% |
| Total equity and liabilities | 10/49 | €40,059 | €33,731 | -€6,328 | -15.8% |
| Equity | 10/15 | €24,629 | €23,798 | -€832 | -3.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,635 | €1,635 | = | 0.0% |
| Distributable reserves | 133 | €1,635 | €1,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,894 | €22,063 | -€832 | -3.6% |
| Amounts payable | 17/49 | €15,430 | €9,933 | -€5,497 | -35.6% |
| Amounts payable within one year | 42/48 | €15,430 | €9,933 | -€5,497 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | - | €1,289 | +€1,289 | |
| Trade debts | 44 | €1,277 | €1,763 | +€486 | +38.0% |
| Suppliers | 440/4 | €1,277 | €1,763 | +€486 | +38.0% |
| Taxes, remuneration and social security | 45 | €5,385 | - | -€5,385 | |
| Taxes | 450/3 | €5,385 | - | -€5,385 | |
| Other amounts payable | 47/48 | €8,768 | €6,881 | -€1,887 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €183 | +€73 | +66.5% |
| Other operating charges | 640/8 | €988 | €915 | -€72 | -7.3% |
| Gross operating margin | 9900 | €2,708 | €3,828 | +€1,121 | +41.4% |
| Operating profit (loss) | 9901 | €1,610 | €2,730 | +€1,120 | +69.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €2,125 | €1,800 | -€325 | -15.3% |
| Recurring financial charges | 65 | €2,125 | €1,800 | -€325 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€515 | €933 | +€1,448 | |
| Income taxes | 67/77 | €1,657 | €1,765 | +€108 | +6.5% |
| Profit (loss) for the period | 9904 | -€2,171 | -€832 | +€1,340 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,171 | -€832 | +€1,340 | +61.7% |
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 10 October 2026 via checked.be.