INFI-EXPERT: 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-EXPERT
Largest movements
- Receivables within one year +€36,738
up €36,738 (+27.7%), from €132,484 to €169,221
- Tangible fixed assets +€6,074
up €6,074 (+88.6%), from €6,852 to €12,926
of which Other tangible fixed assets: +€4,645
- Profit (loss) carried forward +€41,611
up €41,611 (+45.2%), from €92,033 to €133,644
- Tax, wage and social debts +€3,653
up €3,653 (+16.2%), from €22,528 to €26,181
of which Taxes: +€9,809
- Gross operating margin +€37,886
up €37,886 (+61.0%), from €62,116 to €100,002
- Staff costs +€18,386
up €18,386 (+67.5%), from €27,239 to €45,625
- Taxes +€8,649
up €8,649 (+82.9%), from €10,430 to €19,080
- Financial income +€2,523
up €2,523 (+38.1%), from €6,620 to €9,143
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,122 | €184,436 | +€44,313 | +31.6% |
| Fixed assets | 21/28 | €7,252 | €13,326 | +€6,074 | +83.8% |
| Tangible fixed assets | 22/27 | €6,852 | €12,926 | +€6,074 | +88.6% |
| Furniture and vehicles | 24 | €805 | €2,234 | +€1,428 | +177% |
| Other tangible fixed assets | 26 | €6,046 | €10,692 | +€4,645 | +76.8% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €132,871 | €171,110 | +€38,239 | +28.8% |
| Amounts receivable within one year | 40/41 | €132,484 | €169,221 | +€36,738 | +27.7% |
| Other amounts receivable | 41 | €132,484 | €169,221 | +€36,738 | +27.7% |
| Cash at bank and in hand | 54/58 | €387 | €1,889 | +€1,502 | +388% |
| Total equity and liabilities | 10/49 | €140,122 | €184,436 | +€44,313 | +31.6% |
| Equity | 10/15 | €98,233 | €139,844 | +€41,611 | +42.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,033 | €133,644 | +€41,611 | +45.2% |
| Amounts payable | 17/49 | €41,890 | €44,592 | +€2,702 | +6.5% |
| Amounts payable within one year | 42/48 | €41,890 | €44,592 | +€2,702 | +6.5% |
| Trade debts | 44 | €1,362 | €410 | -€951 | -69.9% |
| Suppliers | 440/4 | €1,362 | €410 | -€951 | -69.9% |
| Taxes, remuneration and social security | 45 | €22,528 | €26,181 | +€3,653 | +16.2% |
| Taxes | 450/3 | €16,372 | €26,181 | +€9,809 | +59.9% |
| Remuneration and social security | 454/9 | €6,156 | - | -€6,156 | |
| Other amounts payable | 47/48 | €18,000 | €18,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €27,239 | €45,625 | +€18,386 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,904 | €1,882 | -€22 | -1.1% |
| Other operating charges | 640/8 | €30 | - | -€30 | |
| Gross operating margin | 9900 | €62,116 | €100,002 | +€37,886 | +61.0% |
| Operating profit (loss) | 9901 | €32,944 | €52,495 | +€19,552 | +59.3% |
| Financial income | 75/76B | €6,620 | €9,143 | +€2,523 | +38.1% |
| Recurring financial income | 75 | €6,620 | €9,143 | +€2,523 | +38.1% |
| Financial charges | 65/66B | €591 | €947 | +€355 | +60.0% |
| Recurring financial charges | 65 | €591 | €947 | +€355 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | €38,972 | €60,691 | +€21,719 | +55.7% |
| Income taxes | 67/77 | €10,430 | €19,080 | +€8,649 | +82.9% |
| Profit (loss) for the period | 9904 | €28,541 | €41,611 | +€13,070 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,541 | €41,611 | +€13,070 | +45.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.