INCOPREST: 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.
INCOPREST
Largest movements
- Receivables within one year +€6,089
up €6,089 (+23.9%), from €25,507 to €31,596
of which Trade receivables: +€3,874
- Cash -€5,624
down €5,624 (-79.2%), from €7,099 to €1,474
mainly Receivables within one year (-€6,089) and Deferred charges and accrued income (-€400)
- Tax, wage and social debts +€965
up €965 (+481.4%), from €200 to €1,165
- Purchases and services -€29,406
down €29,406 (-70.2%), from €41,874 to €12,469
- Turnover -€28,561
down €28,561 (-69.0%), from €41,385 to €12,824
- Financial income -€2,929
down €2,929 (-69.5%), from €4,214 to €1,285
- Gross operating margin +€845
up €845, from -€490 to €355
- Other operating charges -€786
down €786 (-55.0%), from €1,428 to €642
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 | €40,606 | €41,470 | +€864 | +2.1% |
| Current assets | 29/58 | €40,606 | €41,470 | +€864 | +2.1% |
| Amounts receivable within one year | 40/41 | €25,507 | €31,596 | +€6,089 | +23.9% |
| Trade receivables | 40 | €3,386 | €7,260 | +€3,874 | +114.4% |
| Other amounts receivable | 41 | €22,121 | €24,336 | +€2,215 | +10.0% |
| Cash at bank and in hand | 54/58 | €7,099 | €1,474 | -€5,624 | -79.2% |
| Deferred charges and accrued income | 490/1 | €8,000 | €8,400 | +€400 | +5.0% |
| Total equity and liabilities | 10/49 | €40,606 | €41,470 | +€864 | +2.1% |
| Equity | 10/15 | €39,755 | €39,842 | +€87 | +0.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,295 | €5,382 | +€87 | +1.6% |
| Amounts payable | 17/49 | €851 | €1,629 | +€778 | +91.3% |
| Amounts payable within one year | 42/48 | €851 | €1,629 | +€778 | +91.3% |
| Trade debts | 44 | €651 | €463 | -€187 | -28.8% |
| Suppliers | 440/4 | €651 | €463 | -€187 | -28.8% |
| Taxes, remuneration and social security | 45 | €200 | €1,165 | +€965 | +481.4% |
| Taxes | 450/3 | €200 | €1,165 | +€965 | +481.4% |
| Turnover | 70 | €41,385 | €12,824 | -€28,561 | -69.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,874 | €12,469 | -€29,406 | -70.2% |
| Other operating charges | 640/8 | €1,428 | €642 | -€786 | -55.0% |
| Gross operating margin | 9900 | -€490 | €355 | +€845 | |
| Operating profit (loss) | 9901 | -€1,917 | -€286 | +€1,631 | +85.1% |
| Financial income | 75/76B | €4,214 | €1,285 | -€2,929 | -69.5% |
| Recurring financial income | 75 | €4,214 | €1,285 | -€2,929 | -69.5% |
| Financial charges | 65/66B | €600 | €606 | +€6 | +0.9% |
| Recurring financial charges | 65 | €600 | €606 | +€6 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €1,697 | €393 | -€1,304 | -76.8% |
| Income taxes | 67/77 | €1,068 | €306 | -€761 | -71.3% |
| Profit (loss) for the period | 9904 | €629 | €87 | -€542 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €629 | €87 | -€542 | -86.2% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.