INAPPS: 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.
INAPPS
Largest movements
- Cash -€4,722
down €4,722 (-100.0%), from €4,722 to €0
mainly Tax, wage and social debts (-€3,950) and Net result for the year (-€3,368)
- Financial fixed assets -€3,923
down €3,923 (-100.0%), from €3,923 to €0
- Receivables within one year +€1,326
up €1,326 (+1.8%), from €72,558 to €73,884
- Tax, wage and social debts -€3,950
down €3,950 (-97.0%), from €4,073 to €123
- Reserves -€3,368
down €3,368 (-5.8%), from €58,530 to €55,161
of which Distributable reserves: -€3,368
- Gross operating margin +€16,254
up €16,254 (+98.5%), from -€16,494 to -€240
- Staff costs +€3,676
up €3,676 (+440.0%), from €835 to €4,512
- Financial income +€1,473
new in 2025: €1,473
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 | €81,203 | €73,884 | -€7,318 | -9.0% |
| Fixed assets | 21/28 | €3,923 | €0 | -€3,923 | -100.0% |
| Financial fixed assets | 28 | €3,923 | €0 | -€3,923 | -100.0% |
| Current assets | 29/58 | €77,280 | €73,884 | -€3,396 | -4.4% |
| Amounts receivable within one year | 40/41 | €72,558 | €73,884 | +€1,326 | +1.8% |
| Other amounts receivable | 41 | €72,558 | €73,884 | +€1,326 | +1.8% |
| Cash at bank and in hand | 54/58 | €4,722 | €0 | -€4,722 | -100.0% |
| Total equity and liabilities | 10/49 | €81,203 | €73,884 | -€7,318 | -9.0% |
| Equity | 10/15 | €77,130 | €73,761 | -€3,368 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,530 | €55,161 | -€3,368 | -5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,670 | €53,301 | -€3,368 | -5.9% |
| Amounts payable | 17/49 | €4,073 | €123 | -€3,950 | -97.0% |
| Amounts payable within one year | 42/48 | €4,073 | €123 | -€3,950 | -97.0% |
| Taxes, remuneration and social security | 45 | €4,073 | €123 | -€3,950 | -97.0% |
| Taxes | 450/3 | €4,073 | €123 | -€3,950 | -97.0% |
| Remuneration, social security and pensions | 62 | €835 | €4,512 | +€3,676 | +440.0% |
| Gross operating margin | 9900 | -€16,494 | -€240 | +€16,254 | +98.5% |
| Operating profit (loss) | 9901 | -€17,329 | -€4,752 | +€12,577 | +72.6% |
| Financial income | 75/76B | - | €1,473 | +€1,473 | |
| Recurring financial income | 75 | - | €1,473 | +€1,473 | |
| Financial charges | 65/66B | €38 | €90 | +€52 | +134.4% |
| Recurring financial charges | 65 | €38 | €90 | +€52 | +134.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,368 | -€3,368 | +€13,999 | +80.6% |
| Profit (loss) for the period | 9904 | -€17,368 | -€3,368 | +€13,999 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,368 | -€3,368 | +€13,999 | +80.6% |
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 5 October 2026 via checked.be.