INBIT: 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.
INBIT
Largest movements
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Cash +€50,149
up €50,149 (+171.4%), from €29,253 to €79,402
mainly Current investments (+€60,000) and Net result for the year (+€22,773)
- Tangible fixed assets +€18,693
up €18,693 (+187.4%), from €9,976 to €28,669
of which Furniture and vehicles: +€19,911
- Receivables within one year +€7,774
up €7,774 (+322.9%), from €2,407 to €10,181
of which Trade receivables: +€9,211
- Reserves +€21,110
up €21,110 (+32.2%), from €65,558 to €86,668
of which Distributable reserves: +€21,110
- Other debts -€10,472
down €10,472 (-52.0%), from €20,126 to €9,653
- Tax, wage and social debts +€5,202
up €5,202 (+317.9%), from €1,636 to €6,839
- Gross operating margin +€5,246
up €5,246 (+17.0%), from €30,823 to €36,069
- Depreciation -€2,211
down €2,211 (-35.0%), from €6,317 to €4,105
- Taxes +€1,163
up €1,163 (+16.1%), from €7,203 to €8,366
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 | €106,777 | €123,166 | +€16,389 | +15.3% |
| Fixed assets | 21/28 | €10,976 | €29,669 | +€18,693 | +170.3% |
| Tangible fixed assets | 22/27 | €9,976 | €28,669 | +€18,693 | +187.4% |
| Plant, machinery and equipment | 23 | €1,993 | €1,232 | -€761 | -38.2% |
| Furniture and vehicles | 24 | €5,338 | €25,249 | +€19,911 | +373.0% |
| Other tangible fixed assets | 26 | €2,645 | €2,188 | -€457 | -17.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €95,801 | €93,498 | -€2,304 | -2.4% |
| Amounts receivable within one year | 40/41 | €2,407 | €10,181 | +€7,774 | +322.9% |
| Trade receivables | 40 | €173 | €9,384 | +€9,211 | +5332.6% |
| Other amounts receivable | 41 | €2,234 | €797 | -€1,437 | -64.3% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €29,253 | €79,402 | +€50,149 | +171.4% |
| Deferred charges and accrued income | 490/1 | €4,141 | €3,915 | -€226 | -5.5% |
| Total equity and liabilities | 10/49 | €106,777 | €123,166 | +€16,389 | +15.3% |
| Equity | 10/15 | €84,108 | €105,218 | +€21,110 | +25.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €65,558 | €86,668 | +€21,110 | +32.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €166 | €166 | = | 0.0% |
| Distributable reserves | 133 | €63,536 | €84,646 | +€21,110 | +33.2% |
| Amounts payable | 17/49 | €22,670 | €17,949 | -€4,721 | -20.8% |
| Amounts payable within one year | 42/48 | €22,670 | €17,949 | -€4,721 | -20.8% |
| Trade debts | 44 | €908 | €1,457 | +€549 | +60.5% |
| Suppliers | 440/4 | €908 | €1,457 | +€549 | +60.5% |
| Taxes, remuneration and social security | 45 | €1,636 | €6,839 | +€5,202 | +317.9% |
| Taxes | 450/3 | €1,636 | €6,839 | +€5,202 | +317.9% |
| Other amounts payable | 47/48 | €20,126 | €9,653 | -€10,472 | -52.0% |
| Non-recurring operating income | 76A | - | €7,730 | +€7,730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,317 | €4,105 | -€2,211 | -35.0% |
| Other operating charges | 640/8 | €1,148 | €1,506 | +€359 | +31.3% |
| Gross operating margin | 9900 | €30,823 | €36,069 | +€5,246 | +17.0% |
| Operating profit (loss) | 9901 | €23,359 | €30,457 | +€7,098 | +30.4% |
| Financial income | 75/76B | €529 | €832 | +€303 | +57.2% |
| Recurring financial income | 75 | €529 | €832 | +€303 | +57.2% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €23,753 | €31,139 | +€7,385 | +31.1% |
| Income taxes | 67/77 | €7,203 | €8,366 | +€1,163 | +16.1% |
| Profit (loss) for the period | 9904 | €16,550 | €22,773 | +€6,223 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,550 | €22,773 | +€6,223 | +37.6% |
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 9 October 2026 via checked.be.