INDELIGHT: 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.
INDELIGHT
Largest movements
- Current investments -€150,000
no longer reported in 2024 (was €150,000)
- Cash +€100,696
up €100,696 (+315%), from €32,015 to €132,710
mainly Current investments (+€150,000) and Depreciation (+€15,259)
- Tangible fixed assets -€15,259
down €15,259 (-23.6%), from €64,753 to €49,494
of which Furniture and vehicles: -€12,463
- Receivables within one year +€6,346
up €6,346 (+67.4%), from €9,412 to €15,758
- Deferred charges and accrued income -€4,673
down €4,673 (-95.4%), from €4,897 to €224
- Reserves -€27,766
down €27,766 (-11.6%), from €238,972 to €211,205
of which Tax-exempt reserves: -€27,766
- Tax, wage and social debts -€16,190
down €16,190 (-97.1%), from €16,671 to €481
- Profit (loss) carried forward -€11,992
down €11,992 (-59.4%), from -€20,180 to -€32,172
- Provisions -€6,942
down €6,942 (-52.5%), from €13,215 to €6,273
- Gross operating margin -€17,599
down €17,599 (-133%), from -€13,207 to -€30,806
- Depreciation +€4,253
up €4,253 (+38.6%), from €11,006 to €15,259
- Financial income -€4,003
down €4,003 (-96.4%), from €4,151 to €148
- Other operating charges -€445
down €445 (-68.5%), from €649 to €204
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.
Derived cash bridge
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 | €261,077 | €198,187 | -€62,890 | -24.1% |
| Fixed assets | 21/28 | €64,753 | €49,494 | -€15,259 | -23.6% |
| Tangible fixed assets | 22/27 | €64,753 | €49,494 | -€15,259 | -23.6% |
| Plant, machinery and equipment | 23 | €10,025 | €7,229 | -€2,796 | -27.9% |
| Furniture and vehicles | 24 | €54,728 | €42,265 | -€12,463 | -22.8% |
| Current assets | 29/58 | €196,324 | €148,693 | -€47,631 | -24.3% |
| Amounts receivable within one year | 40/41 | €9,412 | €15,758 | +€6,346 | +67.4% |
| Other amounts receivable | 41 | €9,412 | €15,758 | +€6,346 | +67.4% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €32,015 | €132,710 | +€100,696 | +315% |
| Deferred charges and accrued income | 490/1 | €4,897 | €224 | -€4,673 | -95.4% |
| Total equity and liabilities | 10/49 | €261,077 | €198,187 | -€62,890 | -24.1% |
| Equity | 10/15 | €231,191 | €191,433 | -€39,758 | -17.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €238,972 | €211,205 | -€27,766 | -11.6% |
| Tax-exempt reserves | 132 | €52,860 | €25,094 | -€27,766 | -52.5% |
| Distributable reserves | 133 | €186,112 | €186,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,180 | -€32,172 | -€11,992 | -59.4% |
| Provisions and deferred taxes | 16 | €13,215 | €6,273 | -€6,942 | -52.5% |
| Deferred taxes | 168 | €13,215 | €6,273 | -€6,942 | -52.5% |
| Amounts payable | 17/49 | €16,671 | €481 | -€16,190 | -97.1% |
| Amounts payable within one year | 42/48 | €16,671 | €481 | -€16,190 | -97.1% |
| Taxes, remuneration and social security | 45 | €16,671 | €481 | -€16,190 | -97.1% |
| Taxes | 450/3 | €16,671 | €481 | -€16,190 | -97.1% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,006 | €15,259 | +€4,253 | +38.6% |
| Other operating charges | 640/8 | €649 | €204 | -€445 | -68.5% |
| Gross operating margin | 9900 | -€13,207 | -€30,806 | -€17,599 | -133% |
| Operating profit (loss) | 9901 | -€24,863 | -€46,269 | -€21,406 | -86.1% |
| Financial income | 75/76B | €4,151 | €148 | -€4,003 | -96.4% |
| Recurring financial income | 75 | €4,151 | €148 | -€4,003 | -96.4% |
| Financial charges | 65/66B | €72 | €85 | +€12 | +16.8% |
| Recurring financial charges | 65 | €72 | €85 | +€12 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,784 | -€46,205 | -€25,421 | -122% |
| Transfer from deferred taxes | 780 | - | €6,942 | +€6,942 | |
| Income taxes | 67/77 | €211 | €495 | +€284 | +134% |
| Profit (loss) for the period | 9904 | -€20,995 | -€39,758 | -€18,763 | -89.4% |
| Transfer from tax-exempt reserves | 789 | - | €27,766 | +€27,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,995 | -€11,992 | +€9,003 | +42.9% |
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 16 October 2026 via checked.be.