INFI CACY: 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 CACY
Largest movements
- Intangible fixed assets -€30,000
down €30,000 (-66.7%), from €45,000 to €15,000
- Cash +€26,707
up €26,707 (+69.1%), from €38,668 to €65,375
mainly Depreciation (+€54,641) and Other debts (+€15,353)
- Tangible fixed assets -€22,712
down €22,712 (-38.1%), from €59,688 to €36,976
of which Furniture and vehicles: -€22,497
- Deferred charges and accrued income +€11,640
up €11,640 (+369.6%), from €3,150 to €14,790
- Reserves -€21,985
down €21,985 (-39.8%), from €55,194 to €33,209
of which Distributable reserves: -€21,985
- Debts after one year -€20,754
down €20,754 (-70.1%), from €29,602 to €8,848
- Other debts +€15,353
up €15,353 (+34.1%), from €45,005 to €60,358
- Profit (loss) carried forward +€11,495
up €11,495 (+98.8%), from -€11,629 to -€134
- Gross operating margin +€26,614
up €26,614 (+60.6%), from €43,883 to €70,497
- Taxes +€2,908
up €2,908 (+1122.3%), from €259 to €3,167
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 | €153,835 | €139,003 | -€14,832 | -9.6% |
| Fixed assets | 21/28 | €104,688 | €51,976 | -€52,712 | -50.4% |
| Intangible fixed assets | 21 | €45,000 | €15,000 | -€30,000 | -66.7% |
| Tangible fixed assets | 22/27 | €59,688 | €36,976 | -€22,712 | -38.1% |
| Furniture and vehicles | 24 | €58,105 | €35,608 | -€22,497 | -38.7% |
| Other tangible fixed assets | 26 | €1,583 | €1,368 | -€215 | -13.6% |
| Current assets | 29/58 | €49,147 | €87,027 | +€37,880 | +77.1% |
| Amounts receivable within one year | 40/41 | €7,329 | €6,862 | -€467 | -6.4% |
| Other amounts receivable | 41 | €7,329 | €6,862 | -€467 | -6.4% |
| Cash at bank and in hand | 54/58 | €38,668 | €65,375 | +€26,707 | +69.1% |
| Deferred charges and accrued income | 490/1 | €3,150 | €14,790 | +€11,640 | +369.6% |
| Total equity and liabilities | 10/49 | €153,835 | €139,003 | -€14,832 | -9.6% |
| Equity | 10/15 | €55,965 | €45,475 | -€10,491 | -18.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €55,194 | €33,209 | -€21,985 | -39.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,334 | €31,349 | -€21,985 | -41.2% |
| Profit (loss) carried forward | 14 | -€11,629 | -€134 | +€11,495 | +98.8% |
| Amounts payable | 17/49 | €97,870 | €93,529 | -€4,342 | -4.4% |
| Amounts payable after more than one year | 17 | €29,602 | €8,848 | -€20,754 | -70.1% |
| Financial debts | 170/4 | €29,602 | €8,848 | -€20,754 | -70.1% |
| Amounts payable within one year | 42/48 | €68,269 | €84,681 | +€16,412 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €20,093 | €20,754 | +€661 | +3.3% |
| Trade debts | 44 | €3,171 | €3,569 | +€398 | +12.6% |
| Suppliers | 440/4 | €3,171 | €3,569 | +€398 | +12.6% |
| Other amounts payable | 47/48 | €45,005 | €60,358 | +€15,353 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,038 | €54,641 | +€603 | +1.1% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €43,883 | €70,497 | +€26,614 | +60.6% |
| Operating profit (loss) | 9901 | -€10,205 | €15,856 | +€26,060 | |
| Financial income | 75/76B | €824 | €187 | -€637 | -77.4% |
| Recurring financial income | 75 | €824 | €101 | -€723 | -87.8% |
| Non-recurring financial income | 76B | - | €86 | +€86 | |
| Financial charges | 65/66B | €1,989 | €1,380 | -€609 | -30.6% |
| Recurring financial charges | 65 | €1,989 | €1,380 | -€609 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,370 | €14,662 | +€26,032 | |
| Income taxes | 67/77 | €259 | €3,167 | +€2,908 | +1122.3% |
| Profit (loss) for the period | 9904 | -€11,629 | €11,495 | +€23,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,629 | €11,495 | +€23,124 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.