INARI CONSULTING: 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.
INARI CONSULTING
Largest movements
- Receivables within one year +€59,531
up €59,531 (+299%), from €19,886 to €79,416
of which Other amounts receivable: +€38,667
- Tangible fixed assets -€4,966
down €4,966 (-9.9%), from €50,239 to €45,274
of which Furniture and vehicles: -€2,887
- Reserves +€58,175
up €58,175 (+98.8%), from €58,880 to €117,055
- Tax, wage and social debts +€5,549
up €5,549 (+103%), from €5,365 to €10,914
- Debts after one year -€4,939
no longer reported in 2025 (was €4,939)
- Current portion of long-term debt -€2,634
down €2,634 (-34.8%), from €7,573 to €4,939
- Gross operating margin +€27,395
up €27,395 (+49.2%), from €55,682 to €83,077
- Taxes +€4,799
up €4,799 (+43.8%), from €10,959 to €15,758
- Depreciation +€3,168
up €3,168 (+102%), from €3,108 to €6,276
- Financial charges +€866
up €866 (+54.0%), from €1,604 to €2,471
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 | €82,727 | €137,509 | +€54,782 | +66.2% |
| Fixed assets | 21/28 | €50,239 | €45,274 | -€4,966 | -9.9% |
| Tangible fixed assets | 22/27 | €50,239 | €45,274 | -€4,966 | -9.9% |
| Plant, machinery and equipment | 23 | €35,797 | €33,718 | -€2,079 | -5.8% |
| Furniture and vehicles | 24 | €14,443 | €11,556 | -€2,887 | -20.0% |
| Current assets | 29/58 | €32,488 | €92,235 | +€59,747 | +184% |
| Amounts receivable within one year | 40/41 | €19,886 | €79,416 | +€59,531 | +299% |
| Trade receivables | 40 | €13,068 | €33,932 | +€20,864 | +160% |
| Other amounts receivable | 41 | €6,818 | €45,485 | +€38,667 | +567% |
| Cash at bank and in hand | 54/58 | €10,768 | €10,797 | +€29 | +0.3% |
| Deferred charges and accrued income | 490/1 | €1,834 | €2,022 | +€188 | +10.2% |
| Total equity and liabilities | 10/49 | €82,727 | €137,509 | +€54,782 | +66.2% |
| Equity | 10/15 | €61,880 | €120,055 | +€58,175 | +94.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,880 | €117,055 | +€58,175 | +98.8% |
| Distributable reserves | 133 | €58,880 | €117,055 | +€58,175 | +98.8% |
| Amounts payable | 17/49 | €20,847 | €17,454 | -€3,393 | -16.3% |
| Amounts payable after more than one year | 17 | €4,939 | - | -€4,939 | |
| Financial debts | 170/4 | €4,939 | - | -€4,939 | |
| Amounts payable within one year | 42/48 | €15,908 | €17,454 | +€1,546 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €7,573 | €4,939 | -€2,634 | -34.8% |
| Trade debts | 44 | €2,970 | €1,602 | -€1,368 | -46.1% |
| Suppliers | 440/4 | €2,970 | €1,602 | -€1,368 | -46.1% |
| Taxes, remuneration and social security | 45 | €5,365 | €10,914 | +€5,549 | +103% |
| Taxes | 450/3 | €5,365 | €10,914 | +€5,549 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,108 | €6,276 | +€3,168 | +102% |
| Other operating charges | 640/8 | €431 | €400 | -€32 | -7.3% |
| Gross operating margin | 9900 | €55,682 | €83,077 | +€27,395 | +49.2% |
| Operating profit (loss) | 9901 | €52,142 | €76,401 | +€24,259 | +46.5% |
| Financial income | 75/76B | €119 | €2 | -€117 | -98.0% |
| Recurring financial income | 75 | €119 | €2 | -€117 | -98.0% |
| Financial charges | 65/66B | €1,604 | €2,471 | +€866 | +54.0% |
| Recurring financial charges | 65 | €1,604 | €2,471 | +€866 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €50,657 | €73,933 | +€23,276 | +45.9% |
| Income taxes | 67/77 | €10,959 | €15,758 | +€4,799 | +43.8% |
| Profit (loss) for the period | 9904 | €39,698 | €58,175 | +€18,477 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,698 | €58,175 | +€18,477 | +46.5% |
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 25 October 2026 via checked.be.