INAST: 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.
INAST
Largest movements
- Receivables within one year +€45,731
up €45,731 (+291.1%), from €15,708 to €61,439
of which Trade receivables: +€42,099
- Tangible fixed assets -€1,030
down €1,030 (-41.4%), from €2,490 to €1,460
- Cash -€798
down €798 (-23.2%), from €3,432 to €2,634
mainly Receivables within one year (-€45,731) and Deferred charges and accrued income (-€59)
- Trade debts +€36,660
up €36,660 (+884.8%), from €4,143 to €40,803
- Profit (loss) carried forward +€4,369
up €4,369 (+31.6%), from €13,829 to €18,198
- Accrued charges and deferred income +€1,500
new in 2024: €1,500
- Tax, wage and social debts +€1,433
up €1,433 (+19.9%), from €7,184 to €8,616
of which Taxes: +€1,433
- Financial income +€530
up €530 (+276.5%), from €192 to €721
- Financial charges -€302
down €302 (-26.1%), from €1,155 to €853
- Other operating charges -€282
down €282 (-15.2%), from €1,852 to €1,570
- Taxes +€250
up €250 (+26.8%), from €936 to €1,186
- Depreciation -€125
down €125 (-10.8%), from €1,155 to €1,030
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,186 | €76,147 | +€43,961 | +136.6% |
| Fixed assets | 21/28 | €2,490 | €1,460 | -€1,030 | -41.4% |
| Tangible fixed assets | 22/27 | €2,490 | €1,460 | -€1,030 | -41.4% |
| Furniture and vehicles | 24 | €2,490 | €1,460 | -€1,030 | -41.4% |
| Current assets | 29/58 | €29,696 | €74,687 | +€44,992 | +151.5% |
| Stocks and contracts in progress | 3 | €9,450 | €9,450 | = | 0.0% |
| Stocks | 30/36 | €9,450 | €9,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,708 | €61,439 | +€45,731 | +291.1% |
| Trade receivables | 40 | €10,998 | €53,097 | +€42,099 | +382.8% |
| Other amounts receivable | 41 | €4,710 | €8,342 | +€3,632 | +77.1% |
| Cash at bank and in hand | 54/58 | €3,432 | €2,634 | -€798 | -23.2% |
| Deferred charges and accrued income | 490/1 | €1,105 | €1,164 | +€59 | +5.3% |
| Total equity and liabilities | 10/49 | €32,186 | €76,147 | +€43,961 | +136.6% |
| Equity | 10/15 | €20,859 | €25,228 | +€4,369 | +20.9% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €430 | €430 | = | 0.0% |
| Non-distributable reserves | 130/1 | €430 | €430 | = | 0.0% |
| Reserves not available under the articles | 1311 | €430 | €430 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,829 | €18,198 | +€4,369 | +31.6% |
| Amounts payable | 17/49 | €11,327 | €50,919 | +€39,592 | +349.5% |
| Amounts payable within one year | 42/48 | €11,327 | €49,419 | +€38,092 | +336.3% |
| Trade debts | 44 | €4,143 | €40,803 | +€36,660 | +884.8% |
| Suppliers | 440/4 | €4,143 | €40,803 | +€36,660 | +884.8% |
| Taxes, remuneration and social security | 45 | €7,184 | €8,616 | +€1,433 | +19.9% |
| Taxes | 450/3 | €1,784 | €3,216 | +€1,433 | +80.3% |
| Remuneration and social security | 454/9 | €5,400 | €5,400 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,155 | €1,030 | -€125 | -10.8% |
| Other operating charges | 640/8 | €1,852 | €1,570 | -€282 | -15.2% |
| Gross operating margin | 9900 | €8,308 | €8,288 | -€21 | -0.2% |
| Operating profit (loss) | 9901 | €5,300 | €5,687 | +€386 | +7.3% |
| Financial income | 75/76B | €192 | €721 | +€530 | +276.5% |
| Recurring financial income | 75 | €192 | €721 | +€530 | +276.5% |
| Financial charges | 65/66B | €1,155 | €853 | -€302 | -26.1% |
| Recurring financial charges | 65 | €1,155 | €853 | -€302 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €4,337 | €5,555 | +€1,218 | +28.1% |
| Income taxes | 67/77 | €936 | €1,186 | +€250 | +26.8% |
| Profit (loss) for the period | 9904 | €3,402 | €4,369 | +€967 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,402 | €4,369 | +€967 | +28.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.