DC INSPIR: 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.
DC INSPIR
Largest movements
- Cash +€27,914
up €27,914 (+123%), from €22,773 to €50,687
mainly Net result for the year (+€30,835) and Receivables within one year (+€10,652)
- Receivables within one year -€10,652
down €10,652 (-95.5%), from €11,155 to €503
of which Trade receivables: -€7,691
- Profit (loss) carried forward +€30,835
up €30,835 (+166%), from €18,561 to €49,396
- Tax, wage and social debts -€10,672
down €10,672 (-96.4%), from €11,072 to €400
of which Taxes: -€8,122
- Trade debts -€2,355
down €2,355 (-91.4%), from €2,578 to €223
- Other debts -€576
down €576 (-59.3%), from €972 to €396
- Gross operating margin +€17,101
up €17,101 (+67.7%), from €25,258 to €42,359
- Taxes +€3,463
up €3,463 (+70.1%), from €4,937 to €8,400
- Staff costs +€1,050
up €1,050 (+219%), from €480 to €1,530
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 | €35,483 | €52,414 | +€16,932 | +47.7% |
| Fixed assets | 21/28 | €1,554 | €1,224 | -€330 | -21.2% |
| Tangible fixed assets | 22/27 | €1,554 | €1,224 | -€330 | -21.2% |
| Furniture and vehicles | 24 | €1,554 | €1,224 | -€330 | -21.2% |
| Current assets | 29/58 | €33,928 | €51,190 | +€17,262 | +50.9% |
| Amounts receivable within one year | 40/41 | €11,155 | €503 | -€10,652 | -95.5% |
| Trade receivables | 40 | €8,075 | €384 | -€7,691 | -95.2% |
| Other amounts receivable | 41 | €3,080 | €119 | -€2,962 | -96.1% |
| Cash at bank and in hand | 54/58 | €22,773 | €50,687 | +€27,914 | +123% |
| Total equity and liabilities | 10/49 | €35,483 | €52,414 | +€16,932 | +47.7% |
| Equity | 10/15 | €20,561 | €51,396 | +€30,835 | +150% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,561 | €49,396 | +€30,835 | +166% |
| Amounts payable | 17/49 | €14,922 | €1,018 | -€13,903 | -93.2% |
| Amounts payable within one year | 42/48 | €14,622 | €1,018 | -€13,603 | -93.0% |
| Trade debts | 44 | €2,578 | €223 | -€2,355 | -91.4% |
| Suppliers | 440/4 | €2,578 | €223 | -€2,355 | -91.4% |
| Taxes, remuneration and social security | 45 | €11,072 | €400 | -€10,672 | -96.4% |
| Taxes | 450/3 | €8,522 | €400 | -€8,122 | -95.3% |
| Remuneration and social security | 454/9 | €2,550 | - | -€2,550 | |
| Other amounts payable | 47/48 | €972 | €396 | -€576 | -59.3% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Remuneration, social security and pensions | 62 | €480 | €1,530 | +€1,050 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96 | €330 | +€234 | +244% |
| Other operating charges | 640/8 | €398 | €245 | -€153 | -38.5% |
| Gross operating margin | 9900 | €25,258 | €42,359 | +€17,101 | +67.7% |
| Operating profit (loss) | 9901 | €24,285 | €40,254 | +€15,970 | +65.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €787 | €1,020 | +€233 | +29.6% |
| Recurring financial charges | 65 | €787 | €1,020 | +€233 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €23,498 | €39,234 | +€15,737 | +67.0% |
| Income taxes | 67/77 | €4,937 | €8,400 | +€3,463 | +70.1% |
| Profit (loss) for the period | 9904 | €18,561 | €30,835 | +€12,274 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,561 | €30,835 | +€12,274 | +66.1% |
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 18 October 2026 via checked.be.