FD INFISOINS: 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.
FD INFISOINS
Largest movements
- Receivables within one year +€17,219
up €17,219 (+48.1%), from €35,772 to €52,991
of which Other amounts receivable: +€16,246
- Cash +€9,481
new in 2025: €9,481
mainly Other debts (+€40,000) and Net result for the year (+€34,952)
- Deferred charges and accrued income +€868
up €868 (+1,923%), from €45 to €913
- Other debts +€40,000
new in 2025: €40,000
- Trade debts -€5,301
down €5,301 (-69.4%), from €7,636 to €2,335
- Profit (loss) carried forward -€5,048
down €5,048 (-39.3%), from €12,849 to €7,802
- Tax, wage and social debts -€1,763
down €1,763 (-11.3%), from €15,558 to €13,795
- Gross operating margin +€30,080
up €30,080 (+197%), from €15,259 to €45,340
- Taxes +€8,266
up €8,266 (+150%), from €5,529 to €13,795
- Financial income +€6,493
up €6,493 (+422%), from €1,539 to €8,032
- Financial charges +€1,855
up €1,855 (+604%), from €307 to €2,162
- Other operating charges +€562
up €562 (+283%), from €199 to €761
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 | €39,043 | €66,931 | +€27,888 | +71.4% |
| Fixed assets | 21/28 | €3,226 | €3,547 | +€321 | +9.9% |
| Tangible fixed assets | 22/27 | €2,826 | €3,147 | +€321 | +11.3% |
| Plant, machinery and equipment | 23 | €2,441 | €1,741 | -€700 | -28.7% |
| Furniture and vehicles | 24 | €385 | €1,405 | +€1,021 | +265% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €35,817 | €63,385 | +€27,568 | +77.0% |
| Amounts receivable within one year | 40/41 | €35,772 | €52,991 | +€17,219 | +48.1% |
| Trade receivables | 40 | €6,565 | €7,539 | +€974 | +14.8% |
| Other amounts receivable | 41 | €29,206 | €45,452 | +€16,246 | +55.6% |
| Cash at bank and in hand | 54/58 | - | €9,481 | +€9,481 | |
| Deferred charges and accrued income | 490/1 | €45 | €913 | +€868 | +1,923% |
| Total equity and liabilities | 10/49 | €39,043 | €66,931 | +€27,888 | +71.4% |
| Equity | 10/15 | €15,849 | €10,802 | -€5,048 | -31.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,849 | €7,802 | -€5,048 | -39.3% |
| Amounts payable | 17/49 | €23,194 | €56,130 | +€32,936 | +142% |
| Amounts payable within one year | 42/48 | €23,194 | €56,130 | +€32,936 | +142% |
| Trade debts | 44 | €7,636 | €2,335 | -€5,301 | -69.4% |
| Suppliers | 440/4 | €7,636 | €2,335 | -€5,301 | -69.4% |
| Taxes, remuneration and social security | 45 | €15,558 | €13,795 | -€1,763 | -11.3% |
| Taxes | 450/3 | €15,558 | €13,795 | -€1,763 | -11.3% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €879 | +€75 | +9.3% |
| Other operating charges | 640/8 | €199 | €761 | +€562 | +283% |
| Non-recurring operating charges | 66A | €306 | €823 | +€516 | +169% |
| Gross operating margin | 9900 | €15,259 | €45,340 | +€30,080 | +197% |
| Operating profit (loss) | 9901 | €13,951 | €42,877 | +€28,927 | +207% |
| Financial income | 75/76B | €1,539 | €8,032 | +€6,493 | +422% |
| Recurring financial income | 75 | €1,539 | €8,032 | +€6,493 | +422% |
| Financial charges | 65/66B | €307 | €2,162 | +€1,855 | +604% |
| Recurring financial charges | 65 | €307 | €2,162 | +€1,855 | +604% |
| Profit (loss) for the period before taxes | 9903 | €15,183 | €48,747 | +€33,565 | +221% |
| Income taxes | 67/77 | €5,529 | €13,795 | +€8,266 | +150% |
| Profit (loss) for the period | 9904 | €9,654 | €34,952 | +€25,298 | +262% |
| Profit (loss) for the period to be appropriated | 9905 | €9,654 | €34,952 | +€25,298 | +262% |
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 26 October 2026 via checked.be.