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INECT: what changed

Two fiscal 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.

What changed

INECT

BE 0746.693.330
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€48,315
2024 · €61,764-€110,079
Equity
€45,192
2024 · €93,508-€48,315
Cash
€190,746
2024 · €116,659+€74,087
Balance sheet total
€393,669
2024 · €266,456+€127,213

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€81,356

    up €81,356 (+75.9%), from €107,133 to €188,489

    of which Trade receivables: +€81,077

  • Cash +€74,087

    up €74,087 (+63.5%), from €116,659 to €190,746

    mainly Trade debts (+€148,040) and Investment in fixed assets (net) (+€27,846)

  • Tangible fixed assets -€28,299

    down €28,299 (-81.8%), from €34,603 to €6,304

    of which Furniture and vehicles: -€14,908

Equity and liabilities
  • Trade debts +€148,040

    up €148,040 (+357.5%), from €41,409 to €189,449

  • Profit (loss) carried forward -€48,315

    down €48,315 (-1482.7%), from -€3,259 to -€51,574

  • Tax, wage and social debts +€17,407

    up €17,407 (+29.2%), from €59,539 to €76,946

    of which Remuneration and social security: +€24,645

  • Short-term financial debts +€9,993

    new in 2025: €9,993

Income statement
  • Gross operating margin +€341,839

    up €341,839 (+185.7%), from €184,079 to €525,918

  • Staff costs +€322,447

    up €322,447 (+345.6%), from €93,301 to €415,748

  • Write-downs +€63,231

    new in 2025: €63,231

  • Taxes -€30,139

    down €30,139 (-99.7%), from €30,228 to €90

  • Financial income -€9,285

    down €9,285 (-78.4%), from €11,846 to €2,561

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €61,764
Gross operating margin +€341,839
Staff costs -€322,447
Depreciation +€4,516
Write-downs -€63,231
Other operating charges +€443
Other operating items -€88,685
Financial income -€9,285
Financial charges -€3,369
Taxes +€30,139
Result 2025 -€48,315

Cash bridge derived

cash 2024 to 2025

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.

From operations +€36,318
Investment +€27,777
Financing +€9,993
Cash 2024 €116,659
Net result for the year -€48,315
Depreciation +€453
Receivables within one year -€81,356
Trade debts +€148,040
Tax, wage and social debts +€17,407
Other debts +€89
Investment in fixed assets (net) +€27,846
Current investments -€69
Short-term financial debts +€9,993
Cash 2025 €190,746
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €266,456 €393,669 +€127,213 +47.7%
Fixed assets 21/28 €42,663 €14,365 -€28,299 -66.3%
Tangible fixed assets 22/27 €34,603 €6,304 -€28,299 -81.8%
Plant, machinery and equipment 23 €13,391 - -€13,391
Furniture and vehicles 24 €21,212 €6,304 -€14,908 -70.3%
Financial fixed assets 28 €8,060 €8,060 = 0.0%
Current assets 29/58 €223,792 €379,304 +€155,512 +69.5%
Amounts receivable within one year 40/41 €107,133 €188,489 +€81,356 +75.9%
Trade receivables 40 €75,068 €156,145 +€81,077 +108.0%
Other amounts receivable 41 €32,065 €32,343 +€278 +0.9%
Current investments 50/53 - €69 +€69
Cash at bank and in hand 54/58 €116,659 €190,746 +€74,087 +63.5%
Total equity and liabilities 10/49 €266,456 €393,669 +€127,213 +47.7%
Equity 10/15 €93,508 €45,192 -€48,315 -51.7%
Contributions 10/11 €35,002 €35,002 = 0.0%
Reserves 13 €61,764 €61,764 = 0.0%
Distributable reserves 133 €61,764 €61,764 = 0.0%
Profit (loss) carried forward 14 -€3,259 -€51,574 -€48,315 -1482.7%
Amounts payable 17/49 €172,948 €348,477 +€175,529 +101.5%
Amounts payable after more than one year 17 €72,000 €72,000 = 0.0%
Financial debts 170/4 €72,000 €72,000 = 0.0%
Amounts payable within one year 42/48 €100,948 €276,477 +€175,529 +173.9%
Financial debts 43 - €9,993 +€9,993
Credit institutions 430/8 - €9,993 +€9,993
Trade debts 44 €41,409 €189,449 +€148,040 +357.5%
Suppliers 440/4 €41,409 €189,449 +€148,040 +357.5%
Taxes, remuneration and social security 45 €59,539 €76,946 +€17,407 +29.2%
Taxes 450/3 €37,556 €30,318 -€7,238 -19.3%
Remuneration and social security 454/9 €21,983 €46,628 +€24,645 +112.1%
Other amounts payable 47/48 - €89 +€89
Non-recurring operating income 76A - €24,099 +€24,099
Remuneration, social security and pensions 62 €93,301 €415,748 +€322,447 +345.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,969 €453 -€4,516 -90.9%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 - €63,231 +€63,231
Other operating charges 640/8 €1,010 €566 -€443 -43.9%
Non-recurring operating charges 66A €183 €88,868 +€88,685 +48429.8%
Gross operating margin 9900 €184,079 €525,918 +€341,839 +185.7%
Operating profit (loss) 9901 €84,616 -€42,948 -€127,564
Financial income 75/76B €11,846 €2,561 -€9,285 -78.4%
Recurring financial income 75 €11,846 €2,561 -€9,285 -78.4%
Financial charges 65/66B €4,469 €7,838 +€3,369 +75.4%
Recurring financial charges 65 €4,469 €7,838 +€3,369 +75.4%
Profit (loss) for the period before taxes 9903 €91,992 -€48,226 -€140,218
Income taxes 67/77 €30,228 €90 -€30,139 -99.7%
Profit (loss) for the period 9904 €61,764 -€48,315 -€110,079
Profit (loss) for the period to be appropriated 9905 €61,764 -€48,315 -€110,079

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.