INFICHRIS: what changed
Two fiscal 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.
INFICHRIS
Largest movements
- Tangible fixed assets -€38,872
no longer reported in 2024 (was €38,872)
- Cash +€2,118
up €2,118 (+60.3%), from €3,513 to €5,631
mainly Investment in fixed assets (net) (+€38,872) and Net result for the year (+€4,279)
- Other debts -€18,880
down €18,880 (-100.0%), from €18,884 to €4
- Debts after one year -€15,284
no longer reported in 2024 (was €15,284)
- Current portion of long-term debt -€8,223
no longer reported in 2024 (was €8,223)
- Profit (loss) carried forward +€4,279
up €4,279 (+31.6%), from -€13,557 to -€9,278
- Tax, wage and social debts +€2,546
up €2,546 (+1096.0%), from €232 to €2,778
- Gross operating margin +€36,879
up €36,879, from -€4,758 to €32,121
- Other operating charges +€23,403
up €23,403 (+1714.3%), from €1,365 to €24,768
- Depreciation -€10,334
no longer reported in 2024 (was €10,334)
- Taxes +€2,546
up €2,546 (+1096.0%), from €232 to €2,778
- Financial charges -€592
down €592 (-66.7%), from €887 to €296
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.
Cash bridge derived
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 | €42,658 | €5,905 | -€36,753 | -86.2% |
| Fixed assets | 21/28 | €39,145 | €273 | -€38,872 | -99.3% |
| Tangible fixed assets | 22/27 | €38,872 | - | -€38,872 | |
| Furniture and vehicles | 24 | €38,872 | - | -€38,872 | |
| Financial fixed assets | 28 | €273 | €273 | = | 0.0% |
| Current assets | 29/58 | €3,513 | €5,631 | +€2,118 | +60.3% |
| Cash at bank and in hand | 54/58 | €3,513 | €5,631 | +€2,118 | +60.3% |
| Total equity and liabilities | 10/49 | €42,658 | €5,905 | -€36,753 | -86.2% |
| Equity | 10/15 | -€1,157 | €3,122 | +€4,279 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,557 | -€9,278 | +€4,279 | +31.6% |
| Amounts payable | 17/49 | €43,815 | €2,783 | -€41,033 | -93.6% |
| Amounts payable after more than one year | 17 | €15,284 | - | -€15,284 | |
| Financial debts | 170/4 | €15,284 | - | -€15,284 | |
| Amounts payable within one year | 42/48 | €28,531 | €2,783 | -€25,749 | -90.2% |
| Current portion of amounts payable after more than one year | 42 | €8,223 | - | -€8,223 | |
| Trade debts | 44 | €1,192 | - | -€1,192 | |
| Suppliers | 440/4 | €1,192 | - | -€1,192 | |
| Taxes, remuneration and social security | 45 | €232 | €2,778 | +€2,546 | +1096.0% |
| Taxes | 450/3 | €232 | €2,778 | +€2,546 | +1096.0% |
| Other amounts payable | 47/48 | €18,884 | €4 | -€18,880 | -100.0% |
| Remuneration, social security and pensions | 62 | €585 | - | -€585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,334 | - | -€10,334 | |
| Other operating charges | 640/8 | €1,365 | €24,768 | +€23,403 | +1714.3% |
| Gross operating margin | 9900 | -€4,758 | €32,121 | +€36,879 | |
| Operating profit (loss) | 9901 | -€17,042 | €7,353 | +€24,395 | |
| Financial charges | 65/66B | €887 | €296 | -€592 | -66.7% |
| Recurring financial charges | 65 | €887 | €296 | -€592 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,929 | €7,058 | +€24,987 | |
| Income taxes | 67/77 | €232 | €2,778 | +€2,546 | +1096.0% |
| Profit (loss) for the period | 9904 | -€18,161 | €4,279 | +€22,441 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,161 | €4,279 | +€22,441 |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2023 and 30 April 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.