INFI YVA: 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 YVA
Largest movements
- Receivables within one year +€82,978
up €82,978 (+214%), from €38,848 to €121,826
of which Other amounts receivable: +€81,105
- Cash +€3,067
up €3,067 (+42.4%), from €7,235 to €10,301
mainly Net result for the year (+€70,582) and Tax, wage and social debts (+€22,323)
- Reserves +€70,000
up €70,000 (+273%), from €25,610 to €95,610
of which Distributable reserves: +€70,000
- Tax, wage and social debts +€22,323
up €22,323 (+282%), from €7,915 to €30,238
- Trade debts -€5,392
down €5,392 (-84.6%), from €6,372 to €981
- Turnover -€223,207
no longer reported in 2025 (was €223,207)
- Gross operating margin +€76,896
up €76,896 (+313%), from €24,543 to €101,439
- Purchases and services -€46,686
down €46,686 (-23.5%), from €198,664 to €151,978
- Taxes +€19,713
up €19,713 (+254%), from €7,753 to €27,465
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 | €46,168 | €133,681 | +€87,513 | +190% |
| Fixed assets | 21/28 | - | €971 | +€971 | |
| Tangible fixed assets | 22/27 | - | €971 | +€971 | |
| Furniture and vehicles | 24 | - | €971 | +€971 | |
| Current assets | 29/58 | €46,168 | €132,711 | +€86,542 | +187% |
| Amounts receivable within one year | 40/41 | €38,848 | €121,826 | +€82,978 | +214% |
| Trade receivables | 40 | - | €1,874 | +€1,874 | |
| Other amounts receivable | 41 | €38,848 | €119,952 | +€81,105 | +209% |
| Cash at bank and in hand | 54/58 | €7,235 | €10,301 | +€3,067 | +42.4% |
| Deferred charges and accrued income | 490/1 | €86 | €583 | +€497 | +576% |
| Total equity and liabilities | 10/49 | €46,168 | €133,681 | +€87,513 | +190% |
| Equity | 10/15 | €31,881 | €102,463 | +€70,582 | +221% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,610 | €95,610 | +€70,000 | +273% |
| 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 | €23,750 | €93,750 | +€70,000 | +295% |
| Profit (loss) carried forward | 14 | €71 | €653 | +€582 | +822% |
| Amounts payable | 17/49 | €14,288 | €31,219 | +€16,931 | +119% |
| Amounts payable within one year | 42/48 | €14,288 | €31,219 | +€16,931 | +119% |
| Trade debts | 44 | €6,372 | €981 | -€5,392 | -84.6% |
| Suppliers | 440/4 | €6,372 | €981 | -€5,392 | -84.6% |
| Taxes, remuneration and social security | 45 | €7,915 | €30,238 | +€22,323 | +282% |
| Taxes | 450/3 | €7,915 | €30,238 | +€22,323 | +282% |
| Turnover | 70 | €223,207 | - | -€223,207 | |
| Goods, raw materials, services and sundry goods | 60/61 | €198,664 | €151,978 | -€46,686 | -23.5% |
| Remuneration, social security and pensions | 62 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €88 | +€88 | |
| Other operating charges | 640/8 | €626 | €2,073 | +€1,447 | +231% |
| Non-recurring operating charges | 66A | - | €96 | +€96 | |
| Gross operating margin | 9900 | €24,543 | €101,439 | +€76,896 | +313% |
| Operating profit (loss) | 9901 | €23,877 | €99,182 | +€75,304 | +315% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €144 | €1,135 | +€991 | +688% |
| Recurring financial charges | 65 | €144 | €1,135 | +€991 | +688% |
| Profit (loss) for the period before taxes | 9903 | €23,734 | €98,047 | +€74,314 | +313% |
| Income taxes | 67/77 | €7,753 | €27,465 | +€19,713 | +254% |
| Profit (loss) for the period | 9904 | €15,981 | €70,582 | +€54,601 | +342% |
| Profit (loss) for the period to be appropriated | 9905 | €15,981 | €70,582 | +€54,601 | +342% |
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 16 October 2026 via checked.be.