INFI-PRESI: 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-PRESI
Largest movements
- Intangible fixed assets -€21,435
down €21,435 (-18.8%), from €114,295 to €92,860
- Cash +€8,052
up €8,052 (+279%), from €2,889 to €10,942
mainly Depreciation (+€21,435) and Net result for the year (+€6,910)
- Deferred charges and accrued income -€3,027
down €3,027 (-31.1%), from €9,724 to €6,697
- Receivables within one year -€2,222
down €2,222 (-47.1%), from €4,713 to €2,491
of which Other amounts receivable: -€2,222
- Other debts -€19,390
down €19,390 (-39.2%), from €49,500 to €30,110
- Reserves +€6,910
up €6,910 (+91.1%), from €7,587 to €14,498
- Short-term financial debts +€5,000
new in 2025: €5,000
- Tax, wage and social debts -€4,706
down €4,706 (-100%), from €4,706 to €0
- Debts after one year -€2,734
down €2,734 (-5.7%), from €47,667 to €44,932
- Gross operating margin -€5,616
down €5,616 (-12.9%), from €43,547 to €37,930
- Taxes -€2,831
down €2,831 (-53.0%), from €5,340 to €2,509
- Financial charges +€2,393
up €2,393 (+60.8%), from €3,933 to €6,326
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 | €131,620 | €112,989 | -€18,631 | -14.2% |
| Fixed assets | 21/28 | €114,295 | €92,860 | -€21,435 | -18.8% |
| Intangible fixed assets | 21 | €114,295 | €92,860 | -€21,435 | -18.8% |
| Current assets | 29/58 | €17,326 | €20,130 | +€2,804 | +16.2% |
| Amounts receivable within one year | 40/41 | €4,713 | €2,491 | -€2,222 | -47.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,713 | €2,491 | -€2,222 | -47.1% |
| Cash at bank and in hand | 54/58 | €2,889 | €10,942 | +€8,052 | +279% |
| Deferred charges and accrued income | 490/1 | €9,724 | €6,697 | -€3,027 | -31.1% |
| Total equity and liabilities | 10/49 | €131,620 | €112,989 | -€18,631 | -14.2% |
| Equity | 10/15 | €13,587 | €20,498 | +€6,910 | +50.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €7,587 | €14,498 | +€6,910 | +91.1% |
| Distributable reserves | 133 | €7,587 | €14,498 | +€6,910 | +91.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €118,033 | €92,491 | -€25,542 | -21.6% |
| Amounts payable after more than one year | 17 | €47,667 | €44,932 | -€2,734 | -5.7% |
| Financial debts | 170/4 | €47,667 | €44,932 | -€2,734 | -5.7% |
| Amounts payable within one year | 42/48 | €70,367 | €47,559 | -€22,807 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €14,667 | €12,336 | -€2,331 | -15.9% |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €1,494 | €113 | -€1,380 | -92.4% |
| Suppliers | 440/4 | €1,494 | €113 | -€1,380 | -92.4% |
| Taxes, remuneration and social security | 45 | €4,706 | €0 | -€4,706 | -100% |
| Taxes | 450/3 | €4,706 | €0 | -€4,706 | -100% |
| Other amounts payable | 47/48 | €49,500 | €30,110 | -€19,390 | -39.2% |
| Remuneration, social security and pensions | 62 | €101 | €250 | +€149 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,435 | €21,435 | = | 0.0% |
| Other operating charges | 640/8 | €541 | €500 | -€40 | -7.5% |
| Gross operating margin | 9900 | €43,547 | €37,930 | -€5,616 | -12.9% |
| Operating profit (loss) | 9901 | €21,470 | €15,745 | -€5,725 | -26.7% |
| Financial charges | 65/66B | €3,933 | €6,326 | +€2,393 | +60.8% |
| Recurring financial charges | 65 | €3,933 | €6,326 | +€2,393 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €17,537 | €9,419 | -€8,118 | -46.3% |
| Income taxes | 67/77 | €5,340 | €2,509 | -€2,831 | -53.0% |
| Profit (loss) for the period | 9904 | €12,197 | €6,910 | -€5,287 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,197 | €6,910 | -€5,287 | -43.3% |
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 27 October 2026 via checked.be.