INFI-KAM: 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-KAM
Largest movements
- Cash -€2,947
down €2,947 (-61.7%), from €4,775 to €1,829
mainly Contributions, distributions and other (-€15,000) and Tax, wage and social debts (-€6,123)
- Deferred charges and accrued income +€1,044
up €1,044 (+349%), from €299 to €1,343
- Other debts +€15,000
new in 2025: €15,000
- Profit (loss) carried forward -€11,164
down €11,164 (-30.0%), from €37,210 to €26,047
- Tax, wage and social debts -€6,123
down €6,123 (-56.6%), from €10,813 to €4,690
- Gross operating margin -€14,632
down €14,632 (-75.2%), from €19,460 to €4,827
- Financial charges -€2,649
down €2,649 (-88.2%), from €3,003 to €355
- Taxes -€2,244
down €2,244 (-58.2%), from €3,857 to €1,613
- Other operating charges +€1,097
up €1,097 (+172%), from €639 to €1,735
- Financial income +€543
up €543 (+25.0%), from €2,169 to €2,712
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 | €50,102 | €47,912 | -€2,189 | -4.4% |
| Current assets | 29/58 | €50,102 | €47,912 | -€2,189 | -4.4% |
| Amounts receivable within one year | 40/41 | €45,027 | €44,741 | -€287 | -0.6% |
| Other amounts receivable | 41 | €45,027 | €44,741 | -€287 | -0.6% |
| Cash at bank and in hand | 54/58 | €4,775 | €1,829 | -€2,947 | -61.7% |
| Deferred charges and accrued income | 490/1 | €299 | €1,343 | +€1,044 | +349% |
| Total equity and liabilities | 10/49 | €50,102 | €47,912 | -€2,189 | -4.4% |
| Equity | 10/15 | €39,210 | €28,047 | -€11,164 | -28.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,210 | €26,047 | -€11,164 | -30.0% |
| Amounts payable | 17/49 | €10,891 | €19,866 | +€8,975 | +82.4% |
| Amounts payable within one year | 42/48 | €10,891 | €19,866 | +€8,975 | +82.4% |
| Trade debts | 44 | €78 | €176 | +€98 | +126% |
| Suppliers | 440/4 | €78 | €176 | +€98 | +126% |
| Taxes, remuneration and social security | 45 | €10,813 | €4,690 | -€6,123 | -56.6% |
| Taxes | 450/3 | €10,813 | €4,690 | -€6,123 | -56.6% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €639 | €1,735 | +€1,097 | +172% |
| Gross operating margin | 9900 | €19,460 | €4,827 | -€14,632 | -75.2% |
| Operating profit (loss) | 9901 | €18,821 | €3,092 | -€15,729 | -83.6% |
| Financial income | 75/76B | €2,169 | €2,712 | +€543 | +25.0% |
| Recurring financial income | 75 | €2,169 | €2,712 | +€543 | +25.0% |
| Financial charges | 65/66B | €3,003 | €355 | -€2,649 | -88.2% |
| Recurring financial charges | 65 | €3,003 | €355 | -€2,649 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €17,987 | €5,449 | -€12,538 | -69.7% |
| Income taxes | 67/77 | €3,857 | €1,613 | -€2,244 | -58.2% |
| Profit (loss) for the period | 9904 | €14,130 | €3,836 | -€10,294 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,130 | €3,836 | -€10,294 | -72.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.