INFI-BKS: 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.
INFI-BKS
Largest movements
- Receivables within one year +€36,594
up €36,594 (+45.6%), from €80,323 to €116,917
- Cash -€29,151
down €29,151 (-45.6%), from €63,977 to €34,826
mainly Receivables within one year (-€36,594) and Investment in fixed assets (net) (-€25,722)
- Tangible fixed assets +€21,685
up €21,685 (+114%), from €18,971 to €40,655
of which Plant, machinery and equipment: +€19,357
- Profit (loss) carried forward +€37,550
up €37,550 (+51.5%), from €72,843 to €110,393
- Tax, wage and social debts -€25,297
down €25,297 (-91.4%), from €27,680 to €2,383
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Trade debts +€4,474
up €4,474 (+61.2%), from €7,316 to €11,791
- Gross operating margin -€45,040
down €45,040 (-49.2%), from €91,516 to €46,476
- Taxes -€25,680
down €25,680 (-92.8%), from €27,680 to €2,000
- Other operating charges -€5,760
down €5,760 (-83.6%), from €6,891 to €1,131
- Financial charges -€1,861
down €1,861 (-51.4%), from €3,619 to €1,758
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.
Derived cash bridge
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 | €163,321 | €192,449 | +€29,127 | +17.8% |
| Fixed assets | 21/28 | €19,021 | €40,705 | +€21,685 | +114% |
| Tangible fixed assets | 22/27 | €18,971 | €40,655 | +€21,685 | +114% |
| Plant, machinery and equipment | 23 | €7,437 | €26,794 | +€19,357 | +260% |
| Furniture and vehicles | 24 | €11,534 | €13,861 | +€2,328 | +20.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €144,300 | €151,743 | +€7,443 | +5.2% |
| Amounts receivable within one year | 40/41 | €80,323 | €116,917 | +€36,594 | +45.6% |
| Other amounts receivable | 41 | €80,323 | €116,917 | +€36,594 | +45.6% |
| Cash at bank and in hand | 54/58 | €63,977 | €34,826 | -€29,151 | -45.6% |
| Total equity and liabilities | 10/49 | €163,321 | €192,449 | +€29,127 | +17.8% |
| Equity | 10/15 | €128,325 | €178,275 | +€49,950 | +38.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €49,282 | €49,282 | = | 0.0% |
| Distributable reserves | 133 | €49,282 | €49,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,843 | €110,393 | +€37,550 | +51.5% |
| Amounts payable | 17/49 | €34,996 | €14,174 | -€20,823 | -59.5% |
| Amounts payable within one year | 42/48 | €34,996 | €14,174 | -€20,823 | -59.5% |
| Trade debts | 44 | €7,316 | €11,791 | +€4,474 | +61.2% |
| Suppliers | 440/4 | €7,316 | €11,791 | +€4,474 | +61.2% |
| Taxes, remuneration and social security | 45 | €27,680 | €2,383 | -€25,297 | -91.4% |
| Taxes | 450/3 | €27,680 | €2,383 | -€25,297 | -91.4% |
| Remuneration, social security and pensions | 62 | €85 | - | -€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,960 | €4,037 | +€77 | +1.9% |
| Other operating charges | 640/8 | €6,891 | €1,131 | -€5,760 | -83.6% |
| Gross operating margin | 9900 | €91,516 | €46,476 | -€45,040 | -49.2% |
| Operating profit (loss) | 9901 | €80,580 | €41,308 | -€39,272 | -48.7% |
| Financial charges | 65/66B | €3,619 | €1,758 | -€1,861 | -51.4% |
| Recurring financial charges | 65 | €3,619 | €1,758 | -€1,861 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €76,961 | €39,550 | -€37,411 | -48.6% |
| Income taxes | 67/77 | €27,680 | €2,000 | -€25,680 | -92.8% |
| Profit (loss) for the period | 9904 | €49,282 | €37,550 | -€11,732 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,282 | €37,550 | -€11,732 | -23.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.