INFIGESTES: 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.
What changed
INFIGESTES
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€33,508
2023 · €45,690-€12,182
Equity
€230,815
2023 · €235,830-€5,016
Cash
€11,160
2023 · €8,267+€2,893
Balance sheet total
€634,806
2023 · €611,409+€23,397
Largest movements
Assets
- Current investments +€13,661
up €13,661 (+23.7%), from €57,714 to €71,374
Equity and liabilities
- Trade debts +€18,435
up €18,435 (+466.5%), from €3,952 to €22,387
Income statement
- Gross operating margin -€10,033
down €10,033 (-8.4%), from €120,074 to €110,041
- Depreciation +€4,910
up €4,910 (+10.8%), from €45,618 to €50,529
- Taxes -€3,668
down €3,668 (-18.3%), from €20,020 to €16,352
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.
Result 2023
€45,690
Gross operating margin
-€10,033
Depreciation
-€4,910
Other operating charges
-€519
Financial income
-€74
Financial charges
-€314
Taxes
+€3,668
Result 2024
€33,508
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.
From operations
+€97,630
Investment
-€68,129
Financing
-€26,608
Cash 2023
€8,267
From operations (derived)
+€97,630
Net result for the year
+€33,508
Depreciation
+€50,529
Receivables within one year
-€662
Deferred charges and accrued income
-€2,242
Trade debts
+€18,435
Tax, wage and social debts
-€1,434
Other debts
-€5,379
Accrued charges and deferred income
+€4,875
Investment (derived)
-€68,129
Investment in fixed assets (net)
-€54,469
Current investments
-€13,661
Financing
-€26,608
Debts after one year
+€5,392
Current portion of long-term debt
+€5,524
Short-term financial debts
+€1,000
Contributions, distributions and other
-€38,524
Cash 2024
€11,160
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €611,409 | €634,806 | +€23,397 | +3.8% |
| Fixed assets | 21/28 | €440,876 | €444,816 | +€3,940 | +0.9% |
| Tangible fixed assets | 22/27 | €440,876 | €444,816 | +€3,940 | +0.9% |
| Land and buildings | 22 | €426,678 | €400,762 | -€25,916 | -6.1% |
| Furniture and vehicles | 24 | €14,198 | €44,054 | +€29,856 | +210.3% |
| Current assets | 29/58 | €170,534 | €189,991 | +€19,457 | +11.4% |
| Amounts receivable within one year | 40/41 | €31,338 | €32,000 | +€662 | +2.1% |
| Other amounts receivable | 41 | €31,338 | €32,000 | +€662 | +2.1% |
| Current investments | 50/53 | €57,714 | €71,374 | +€13,661 | +23.7% |
| Cash at bank and in hand | 54/58 | €8,267 | €11,160 | +€2,893 | +35.0% |
| Deferred charges and accrued income | 490/1 | €73,215 | €75,457 | +€2,242 | +3.1% |
| Total equity and liabilities | 10/49 | €611,409 | €634,806 | +€23,397 | +3.8% |
| Equity | 10/15 | €235,830 | €230,815 | -€5,016 | -2.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €205,718 | €205,933 | +€215 | +0.1% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €205,618 | €205,833 | +€215 | +0.1% |
| Profit (loss) carried forward | 14 | €29,113 | €23,882 | -€5,231 | -18.0% |
| Amounts payable | 17/49 | €375,579 | €403,991 | +€28,413 | +7.6% |
| Amounts payable after more than one year | 17 | €272,675 | €278,067 | +€5,392 | +2.0% |
| Financial debts | 170/4 | €272,675 | €278,067 | +€5,392 | +2.0% |
| Amounts payable within one year | 42/48 | €45,910 | €64,056 | +€18,146 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €13,220 | €18,743 | +€5,524 | +41.8% |
| Financial debts | 43 | €14,000 | €15,000 | +€1,000 | +7.1% |
| Credit institutions | 430/8 | €14,000 | €15,000 | +€1,000 | +7.1% |
| Trade debts | 44 | €3,952 | €22,387 | +€18,435 | +466.5% |
| Suppliers | 440/4 | €3,952 | €22,387 | +€18,435 | +466.5% |
| Taxes, remuneration and social security | 45 | €8,240 | €6,805 | -€1,434 | -17.4% |
| Taxes | 450/3 | €6,020 | €4,585 | -€1,434 | -23.8% |
| Remuneration and social security | 454/9 | €2,220 | €2,220 | = | 0.0% |
| Other amounts payable | 47/48 | €6,499 | €1,120 | -€5,379 | -82.8% |
| Accrued charges and deferred income | 492/3 | €56,993 | €61,869 | +€4,875 | +8.6% |
| Non-recurring operating income | 76A | - | €8,500 | +€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,618 | €50,529 | +€4,910 | +10.8% |
| Other operating charges | 640/8 | €3,805 | €4,323 | +€519 | +13.6% |
| Gross operating margin | 9900 | €120,074 | €110,041 | -€10,033 | -8.4% |
| Operating profit (loss) | 9901 | €70,650 | €55,189 | -€15,461 | -21.9% |
| Financial income | 75/76B | €145 | €71 | -€74 | -51.3% |
| Recurring financial income | 75 | €145 | €71 | -€74 | -51.3% |
| Financial charges | 65/66B | €5,086 | €5,400 | +€314 | +6.2% |
| Recurring financial charges | 65 | €5,086 | €5,400 | +€314 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €65,710 | €49,860 | -€15,850 | -24.1% |
| Income taxes | 67/77 | €20,020 | €16,352 | -€3,668 | -18.3% |
| Profit (loss) for the period | 9904 | €45,690 | €33,508 | -€12,182 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,690 | €33,508 | -€12,182 | -26.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.