I2NIS: 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.
I2NIS
Largest movements
- Cash -€144,311
down €144,311 (-56.7%), from €254,460 to €110,149
mainly Receivables within one year (-€91,000) and Investment in fixed assets (net) (-€24,203)
- Receivables within one year +€91,000
up €91,000 (+371.4%), from €24,500 to €115,500
of which Other amounts receivable: +€115,500
- Debts after one year -€21,777
no longer reported in 2025 (was €21,777)
- Tax, wage and social debts -€18,517
down €18,517 (-58.5%), from €31,640 to €13,123
- Current portion of long-term debt -€15,558
down €15,558 (-41.7%), from €37,335 to €21,777
- Gross operating margin -€80,883
down €80,883 (-74.4%), from €108,661 to €27,778
- Taxes -€16,636
down €16,636 (-92.8%), from €17,929 to €1,293
- Depreciation +€2,680
up €2,680 (+13.7%), from €19,625 to €22,305
- Financial charges -€2,067
down €2,067 (-47.1%), from €4,392 to €2,326
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 | €732,288 | €678,733 | -€53,555 | -7.3% |
| Fixed assets | 21/28 | €449,857 | €451,756 | +€1,898 | +0.4% |
| Tangible fixed assets | 22/27 | €449,857 | €451,756 | +€1,898 | +0.4% |
| Land and buildings | 22 | €446,651 | €449,601 | +€2,950 | +0.7% |
| Furniture and vehicles | 24 | €3,206 | €2,155 | -€1,052 | -32.8% |
| Current assets | 29/58 | €282,431 | €226,977 | -€55,454 | -19.6% |
| Amounts receivable within one year | 40/41 | €24,500 | €115,500 | +€91,000 | +371.4% |
| Trade receivables | 40 | €24,500 | - | -€24,500 | |
| Other amounts receivable | 41 | - | €115,500 | +€115,500 | |
| Cash at bank and in hand | 54/58 | €254,460 | €110,149 | -€144,311 | -56.7% |
| Deferred charges and accrued income | 490/1 | €3,471 | €1,329 | -€2,143 | -61.7% |
| Total equity and liabilities | 10/49 | €732,288 | €678,733 | -€53,555 | -7.3% |
| Equity | 10/15 | €493,507 | €490,497 | -€3,010 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €485,447 | €482,437 | -€3,010 | -0.6% |
| Amounts payable | 17/49 | €238,781 | €188,236 | -€50,545 | -21.2% |
| Amounts payable after more than one year | 17 | €21,777 | - | -€21,777 | |
| Financial debts | 170/4 | €21,777 | - | -€21,777 | |
| Amounts payable within one year | 42/48 | €217,004 | €188,236 | -€28,768 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €37,335 | €21,777 | -€15,558 | -41.7% |
| Trade debts | 44 | €2,900 | €3,443 | +€542 | +18.7% |
| Suppliers | 440/4 | €2,900 | €3,443 | +€542 | +18.7% |
| Taxes, remuneration and social security | 45 | €31,640 | €13,123 | -€18,517 | -58.5% |
| Taxes | 450/3 | €31,640 | €13,123 | -€18,517 | -58.5% |
| Other amounts payable | 47/48 | €145,130 | €149,894 | +€4,764 | +3.3% |
| Non-recurring operating income | 76A | - | €18,265 | +€18,265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,625 | €22,305 | +€2,680 | +13.7% |
| Other operating charges | 640/8 | €4,705 | €4,867 | +€162 | +3.5% |
| Gross operating margin | 9900 | €108,661 | €27,778 | -€80,883 | -74.4% |
| Operating profit (loss) | 9901 | €84,332 | €606 | -€83,726 | -99.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €4,392 | €2,326 | -€2,067 | -47.1% |
| Recurring financial charges | 65 | €4,392 | €2,326 | -€2,067 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €79,940 | -€1,717 | -€81,657 | |
| Income taxes | 67/77 | €17,929 | €1,293 | -€16,636 | -92.8% |
| Profit (loss) for the period | 9904 | €62,011 | -€3,010 | -€65,021 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,011 | -€3,010 | -€65,021 |
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 7 October 2026 via checked.be.