INFI4YOU: 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.
INFI4YOU
Largest movements
- Deferred charges and accrued income +€23,454
new in 2024: €23,454
- Intangible fixed assets -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Cash +€8,058
up €8,058 (+445%), from €1,809 to €9,867
mainly Depreciation (+€20,336) and Net result for the year (+€10,033)
- Receivables within one year -€4,453
down €4,453 (-25.9%), from €17,184 to €12,731
of which Trade receivables: -€7,888
- Debts after one year -€12,822
down €12,822 (-23.7%), from €54,137 to €41,315
- Reserves +€10,033
up €10,033 (+100%), from €10,000 to €20,033
- Tax, wage and social debts +€4,486
new in 2024: €4,486
- Trade debts +€2,162
up €2,162 (+58.4%), from €3,699 to €5,861
- Short-term financial debts +€1,901
new in 2024: €1,901
- Gross operating margin +€33,140
up €33,140 (+317%), from €10,466 to €43,606
- Taxes +€10,415
up €10,415 (+694%), from €1,500 to €11,915
- Financial charges -€454
down €454 (-25.6%), from €1,776 to €1,322
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,082 | €86,805 | +€6,723 | +8.4% |
| Formation expenses | 20 | €1,089 | €753 | -€336 | -30.9% |
| Fixed assets | 21/28 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Intangible fixed assets | 21 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Current assets | 29/58 | €18,993 | €46,052 | +€27,059 | +142% |
| Amounts receivable within one year | 40/41 | €17,184 | €12,731 | -€4,453 | -25.9% |
| Trade receivables | 40 | €16,545 | €8,657 | -€7,888 | -47.7% |
| Other amounts receivable | 41 | €639 | €4,074 | +€3,435 | +538% |
| Cash at bank and in hand | 54/58 | €1,809 | €9,867 | +€8,058 | +445% |
| Deferred charges and accrued income | 490/1 | - | €23,454 | +€23,454 | |
| Total equity and liabilities | 10/49 | €80,082 | €86,805 | +€6,723 | +8.4% |
| Equity | 10/15 | €9,349 | €19,382 | +€10,033 | +107% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €20,033 | +€10,033 | +100% |
| Distributable reserves | 133 | €10,000 | €20,033 | +€10,033 | +100% |
| Profit (loss) carried forward | 14 | -€5,651 | -€5,651 | = | 0.0% |
| Amounts payable | 17/49 | €70,733 | €67,423 | -€3,310 | -4.7% |
| Amounts payable after more than one year | 17 | €54,137 | €41,315 | -€12,822 | -23.7% |
| Financial debts | 170/4 | €54,137 | €41,315 | -€12,822 | -23.7% |
| Amounts payable within one year | 42/48 | €16,249 | €26,108 | +€9,859 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €12,550 | €13,860 | +€1,310 | +10.4% |
| Financial debts | 43 | - | €1,901 | +€1,901 | |
| Credit institutions | 430/8 | - | €1,901 | +€1,901 | |
| Trade debts | 44 | €3,699 | €5,861 | +€2,162 | +58.4% |
| Suppliers | 440/4 | €3,699 | €5,861 | +€2,162 | +58.4% |
| Taxes, remuneration and social security | 45 | - | €4,486 | +€4,486 | |
| Taxes | 450/3 | - | €4,486 | +€4,486 | |
| Accrued charges and deferred income | 492/3 | €347 | - | -€347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,336 | €20,336 | = | 0.0% |
| Other operating charges | 640/8 | €347 | - | -€347 | |
| Gross operating margin | 9900 | €10,466 | €43,606 | +€33,140 | +317% |
| Operating profit (loss) | 9901 | -€10,217 | €23,270 | +€33,487 | |
| Financial charges | 65/66B | €1,776 | €1,322 | -€454 | -25.6% |
| Recurring financial charges | 65 | €1,776 | €1,322 | -€454 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,993 | €21,948 | +€33,941 | |
| Income taxes | 67/77 | €1,500 | €11,915 | +€10,415 | +694% |
| Profit (loss) for the period | 9904 | -€13,493 | €10,033 | +€23,526 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,493 | €10,033 | +€23,526 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.