infiLib.CM: 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.
infiLib.CM
Largest movements
- Cash +€22,556
up €22,556 (+174.7%), from €12,911 to €35,468
mainly Receivables within one year (+€13,755) and Net result for the year (+€11,000)
- Receivables within one year -€13,755
down €13,755 (-65.8%), from €20,904 to €7,149
of which Trade receivables: -€16,375
- Tangible fixed assets -€8,332
down €8,332 (-32.9%), from €25,307 to €16,975
of which Furniture and vehicles: -€9,932
- Deferred charges and accrued income -€874
down €874 (-22.4%), from €3,909 to €3,035
- Profit (loss) carried forward +€11,000
up €11,000 (+29.0%), from €37,992 to €48,992
- Debts after one year -€5,112
down €5,112 (-62.8%), from €8,135 to €3,023
- Other debts -€4,007
no longer reported in 2025 (was €4,007)
- Trade debts -€2,374
no longer reported in 2025 (was €2,374)
- Gross operating margin -€7,749
down €7,749 (-23.1%), from €33,525 to €25,776
- Financial income +€386
up €386 (+321308.3%), from €0 to €386
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.
Cash bridge derived
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 | €63,030 | €62,626 | -€404 | -0.6% |
| Fixed assets | 21/28 | €25,307 | €16,975 | -€8,332 | -32.9% |
| Tangible fixed assets | 22/27 | €25,307 | €16,975 | -€8,332 | -32.9% |
| Plant, machinery and equipment | 23 | - | €1,601 | +€1,601 | |
| Furniture and vehicles | 24 | €25,307 | €15,375 | -€9,932 | -39.2% |
| Current assets | 29/58 | €37,724 | €45,651 | +€7,928 | +21.0% |
| Amounts receivable within one year | 40/41 | €20,904 | €7,149 | -€13,755 | -65.8% |
| Trade receivables | 40 | €16,375 | - | -€16,375 | |
| Other amounts receivable | 41 | €4,529 | €7,149 | +€2,620 | +57.9% |
| Cash at bank and in hand | 54/58 | €12,911 | €35,468 | +€22,556 | +174.7% |
| Deferred charges and accrued income | 490/1 | €3,909 | €3,035 | -€874 | -22.4% |
| Total equity and liabilities | 10/49 | €63,030 | €62,626 | -€404 | -0.6% |
| Equity | 10/15 | €43,492 | €54,492 | +€11,000 | +25.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,992 | €48,992 | +€11,000 | +29.0% |
| Amounts payable | 17/49 | €19,539 | €8,135 | -€11,404 | -58.4% |
| Amounts payable after more than one year | 17 | €8,135 | €3,023 | -€5,112 | -62.8% |
| Financial debts | 170/4 | €8,135 | €3,023 | -€5,112 | -62.8% |
| Amounts payable within one year | 42/48 | €11,404 | €5,112 | -€6,293 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €5,023 | €5,112 | +€88 | +1.8% |
| Trade debts | 44 | €2,374 | - | -€2,374 | |
| Suppliers | 440/4 | €2,374 | - | -€2,374 | |
| Other amounts payable | 47/48 | €4,007 | - | -€4,007 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,932 | €10,113 | +€181 | +1.8% |
| Other operating charges | 640/8 | €1,789 | €1,683 | -€107 | -6.0% |
| Gross operating margin | 9900 | €33,525 | €25,776 | -€7,749 | -23.1% |
| Operating profit (loss) | 9901 | €21,803 | €13,981 | -€7,823 | -35.9% |
| Financial income | 75/76B | €0 | €386 | +€386 | +321308.3% |
| Recurring financial income | 75 | €0 | €386 | +€386 | +321308.3% |
| Financial charges | 65/66B | €444 | €347 | -€98 | -21.9% |
| Recurring financial charges | 65 | €444 | €347 | -€98 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €21,359 | €14,020 | -€7,339 | -34.4% |
| Income taxes | 67/77 | €2,971 | €3,019 | +€48 | +1.6% |
| Profit (loss) for the period | 9904 | €18,388 | €11,000 | -€7,387 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,388 | €11,000 | -€7,387 | -40.2% |
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 10 October 2026 via checked.be.