IN-CA: 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.
IN-CA
Largest movements
- Tangible fixed assets +€50,383
up €50,383 (+707.2%), from €7,124 to €57,507
of which Other tangible fixed assets: +€35,974
- Cash -€46,131
down €46,131 (-94.4%), from €48,880 to €2,749
mainly Investment in fixed assets (net) (-€55,555) and Net result for the year (-€22,347)
- Receivables within one year +€11,644
up €11,644 (+127.7%), from €9,121 to €20,765
of which Trade receivables: +€8,236
- Stocks and contracts +€3,766
up €3,766 (+183.3%), from €2,055 to €5,821
- Other debts +€29,558
up €29,558 (+403.7%), from €7,322 to €36,880
- Profit (loss) carried forward -€22,347
down €22,347 (-68.1%), from €32,802 to €10,455
- Trade debts +€9,276
up €9,276 (+82.5%), from €11,246 to €20,522
- Tax, wage and social debts +€2,855
up €2,855 (+25.2%), from €11,310 to €14,165
of which Remuneration and social security: +€3,984
- Gross operating margin -€54,987
down €54,987 (-87.8%), from €62,618 to €7,631
- Taxes -€7,535
down €7,535 (-98.3%), from €7,663 to €128
- Depreciation +€1,246
up €1,246 (+31.7%), from €3,926 to €5,172
- Other operating charges +€844
up €844 (+42.7%), from €1,978 to €2,822
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 | €67,680 | €87,022 | +€19,342 | +28.6% |
| Fixed assets | 21/28 | €7,304 | €57,687 | +€50,383 | +689.8% |
| Tangible fixed assets | 22/27 | €7,124 | €57,507 | +€50,383 | +707.2% |
| Furniture and vehicles | 24 | €7,124 | €21,533 | +€14,409 | +202.3% |
| Other tangible fixed assets | 26 | - | €35,974 | +€35,974 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €60,376 | €29,335 | -€31,041 | -51.4% |
| Stocks and contracts in progress | 3 | €2,055 | €5,821 | +€3,766 | +183.3% |
| Stocks | 30/36 | €2,055 | €5,821 | +€3,766 | +183.3% |
| Amounts receivable within one year | 40/41 | €9,121 | €20,765 | +€11,644 | +127.7% |
| Trade receivables | 40 | €9,115 | €17,351 | +€8,236 | +90.4% |
| Other amounts receivable | 41 | €6 | €3,414 | +€3,408 | +56800.0% |
| Cash at bank and in hand | 54/58 | €48,880 | €2,749 | -€46,131 | -94.4% |
| Deferred charges and accrued income | 490/1 | €320 | - | -€320 | |
| Total equity and liabilities | 10/49 | €67,680 | €87,022 | +€19,342 | +28.6% |
| Equity | 10/15 | €37,802 | €15,455 | -€22,347 | -59.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,802 | €10,455 | -€22,347 | -68.1% |
| Amounts payable | 17/49 | €29,878 | €71,567 | +€41,689 | +139.5% |
| Amounts payable within one year | 42/48 | €29,878 | €71,567 | +€41,689 | +139.5% |
| Trade debts | 44 | €11,246 | €20,522 | +€9,276 | +82.5% |
| Suppliers | 440/4 | €11,246 | €20,522 | +€9,276 | +82.5% |
| Taxes, remuneration and social security | 45 | €11,310 | €14,165 | +€2,855 | +25.2% |
| Taxes | 450/3 | €11,235 | €10,106 | -€1,129 | -10.0% |
| Remuneration and social security | 454/9 | €75 | €4,059 | +€3,984 | +5312.0% |
| Other amounts payable | 47/48 | €7,322 | €36,880 | +€29,558 | +403.7% |
| Remuneration, social security and pensions | 62 | €20,927 | €20,534 | -€393 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,926 | €5,172 | +€1,246 | +31.7% |
| Other operating charges | 640/8 | €1,978 | €2,822 | +€844 | +42.7% |
| Gross operating margin | 9900 | €62,618 | €7,631 | -€54,987 | -87.8% |
| Operating profit (loss) | 9901 | €35,787 | -€20,897 | -€56,684 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,233 | €1,322 | +€89 | +7.2% |
| Recurring financial charges | 65 | €1,233 | €1,322 | +€89 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €34,554 | -€22,219 | -€56,773 | |
| Income taxes | 67/77 | €7,663 | €128 | -€7,535 | -98.3% |
| Profit (loss) for the period | 9904 | €26,891 | -€22,347 | -€49,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,891 | -€22,347 | -€49,238 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.