INFICHRISTELE: 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.
INFICHRISTELE
Largest movements
- Receivables within one year +€55,356
up €55,356 (+128%), from €43,156 to €98,512
- Intangible fixed assets -€10,000
down €10,000 (-16.3%), from €61,452 to €51,452
- Cash -€8,476
down €8,476 (-66.2%), from €12,807 to €4,332
mainly Receivables within one year (-€55,356) and Contributions, distributions and other (-€7,967)
- Tangible fixed assets -€2,384
down €2,384 (-26.8%), from €8,900 to €6,516
of which Furniture and vehicles: -€7,851
- Profit (loss) carried forward +€26,237
up €26,237 (+24.2%), from €108,335 to €134,572
- Tax, wage and social debts +€11,804
up €11,804 (+2,740%), from €431 to €12,235
- Current portion of long-term debt -€6,698
no longer reported in 2025 (was €6,698)
- Trade debts +€3,204
up €3,204 (+376%), from €852 to €4,056
- Gross operating margin +€19,651
up €19,651 (+19.5%), from €100,820 to €120,471
- Staff costs +€17,484
up €17,484 (+43.5%), from €40,160 to €57,644
- Other operating charges -€1,632
no longer reported in 2025 (was €1,632)
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 | €126,316 | €160,864 | +€34,548 | +27.4% |
| Fixed assets | 21/28 | €70,352 | €57,968 | -€12,384 | -17.6% |
| Intangible fixed assets | 21 | €61,452 | €51,452 | -€10,000 | -16.3% |
| Tangible fixed assets | 22/27 | €8,900 | €6,516 | -€2,384 | -26.8% |
| Plant, machinery and equipment | 23 | - | €5,467 | +€5,467 | |
| Furniture and vehicles | 24 | €8,900 | €1,049 | -€7,851 | -88.2% |
| Current assets | 29/58 | €55,963 | €102,896 | +€46,932 | +83.9% |
| Amounts receivable within one year | 40/41 | €43,156 | €98,512 | +€55,356 | +128% |
| Other amounts receivable | 41 | €43,156 | €98,512 | +€55,356 | +128% |
| Cash at bank and in hand | 54/58 | €12,807 | €4,332 | -€8,476 | -66.2% |
| Deferred charges and accrued income | 490/1 | - | €51 | +€51 | |
| Total equity and liabilities | 10/49 | €126,316 | €160,864 | +€34,548 | +27.4% |
| Equity | 10/15 | €118,335 | €144,572 | +€26,237 | +22.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,335 | €134,572 | +€26,237 | +24.2% |
| Amounts payable | 17/49 | €7,981 | €16,292 | +€8,311 | +104% |
| Amounts payable within one year | 42/48 | €7,981 | €16,292 | +€8,311 | +104% |
| Current portion of amounts payable after more than one year | 42 | €6,698 | - | -€6,698 | |
| Trade debts | 44 | €852 | €4,056 | +€3,204 | +376% |
| Suppliers | 440/4 | €852 | €4,056 | +€3,204 | +376% |
| Taxes, remuneration and social security | 45 | €431 | €12,235 | +€11,804 | +2,740% |
| Taxes | 450/3 | €431 | €12,235 | +€11,804 | +2,740% |
| Remuneration, social security and pensions | 62 | €40,160 | €57,644 | +€17,484 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,107 | €19,382 | +€275 | +1.4% |
| Other operating charges | 640/8 | €1,632 | - | -€1,632 | |
| Gross operating margin | 9900 | €100,820 | €120,471 | +€19,651 | +19.5% |
| Operating profit (loss) | 9901 | €39,921 | €43,445 | +€3,524 | +8.8% |
| Financial charges | 65/66B | €783 | €632 | -€151 | -19.3% |
| Recurring financial charges | 65 | €783 | €632 | -€151 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €39,137 | €42,813 | +€3,675 | +9.4% |
| Income taxes | 67/77 | €9,275 | €8,609 | -€666 | -7.2% |
| Profit (loss) for the period | 9904 | €29,862 | €34,204 | +€4,342 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,862 | €34,204 | +€4,342 | +14.5% |
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.