INFIRMA HOME: 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.
INFIRMA HOME
Largest movements
- Receivables within one year -€35,829
down €35,829 (-92.1%), from €38,899 to €3,069
of which Trade receivables: -€31,730
- Receivables after one year +€20,000
up €20,000 (+8.2%), from €245,000 to €265,000
- Deferred charges and accrued income +€9,274
up €9,274 (+17,137%), from €54 to €9,329
- Tangible fixed assets -€3,583
down €3,583 (-14.9%), from €24,076 to €20,493
- Reserves +€17,000
up €17,000 (+14.8%), from €114,860 to €131,860
of which Distributable reserves: +€17,000
- Other debts -€9,500
down €9,500 (-79.2%), from €12,000 to €2,500
- Debts after one year -€8,021
no longer reported in 2024 (was €8,021)
- Tax, wage and social debts -€5,759
no longer reported in 2024 (was €5,759)
- Current portion of long-term debt -€3,253
down €3,253 (-66.2%), from €4,917 to €1,664
- Gross operating margin -€18,497
down €18,497 (-36.3%), from €50,899 to €32,402
- Taxes -€2,377
down €2,377 (-23.6%), from €10,083 to €7,705
- Financial charges +€687
up €687 (+39.5%), from €1,738 to €2,425
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 | €314,913 | €306,640 | -€8,273 | -2.6% |
| Fixed assets | 21/28 | €29,276 | €25,693 | -€3,583 | -12.2% |
| Tangible fixed assets | 22/27 | €24,076 | €20,493 | -€3,583 | -14.9% |
| Other tangible fixed assets | 26 | €24,076 | €20,493 | -€3,583 | -14.9% |
| Financial fixed assets | 28 | €5,200 | €5,200 | = | 0.0% |
| Current assets | 29/58 | €285,637 | €280,947 | -€4,690 | -1.6% |
| Amounts receivable after more than one year | 29 | €245,000 | €265,000 | +€20,000 | +8.2% |
| Other amounts receivable | 291 | €245,000 | €265,000 | +€20,000 | +8.2% |
| Amounts receivable within one year | 40/41 | €38,899 | €3,069 | -€35,829 | -92.1% |
| Trade receivables | 40 | €32,909 | €1,179 | -€31,730 | -96.4% |
| Other amounts receivable | 41 | €5,990 | €1,890 | -€4,099 | -68.4% |
| Cash at bank and in hand | 54/58 | €1,684 | €3,549 | +€1,865 | +111% |
| Deferred charges and accrued income | 490/1 | €54 | €9,329 | +€9,274 | +17,137% |
| Total equity and liabilities | 10/49 | €314,913 | €306,640 | -€8,273 | -2.6% |
| Equity | 10/15 | €272,106 | €289,279 | +€17,173 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,860 | €131,860 | +€17,000 | +14.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €113,000 | €130,000 | +€17,000 | +15.0% |
| Profit (loss) carried forward | 14 | €151,046 | €151,219 | +€173 | +0.1% |
| Amounts payable | 17/49 | €42,807 | €17,361 | -€25,446 | -59.4% |
| Amounts payable after more than one year | 17 | €8,021 | - | -€8,021 | |
| Financial debts | 170/4 | €8,021 | - | -€8,021 | |
| Amounts payable within one year | 42/48 | €34,786 | €17,361 | -€17,425 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €4,917 | €1,664 | -€3,253 | -66.2% |
| Trade debts | 44 | €12,110 | €13,197 | +€1,087 | +9.0% |
| Suppliers | 440/4 | €12,110 | €13,197 | +€1,087 | +9.0% |
| Taxes, remuneration and social security | 45 | €5,759 | - | -€5,759 | |
| Taxes | 450/3 | €5,759 | - | -€5,759 | |
| Other amounts payable | 47/48 | €12,000 | €2,500 | -€9,500 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,583 | €3,583 | = | 0.0% |
| Other operating charges | 640/8 | €2,387 | €2,076 | -€311 | -13.0% |
| Gross operating margin | 9900 | €50,899 | €32,402 | -€18,497 | -36.3% |
| Operating profit (loss) | 9901 | €44,929 | €26,743 | -€18,186 | -40.5% |
| Financial income | 75/76B | €2,997 | €3,060 | +€63 | +2.1% |
| Recurring financial income | 75 | €2,997 | €3,060 | +€63 | +2.1% |
| Financial charges | 65/66B | €1,738 | €2,425 | +€687 | +39.5% |
| Recurring financial charges | 65 | €1,738 | €2,425 | +€687 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €46,188 | €27,378 | -€18,810 | -40.7% |
| Income taxes | 67/77 | €10,083 | €7,705 | -€2,377 | -23.6% |
| Profit (loss) for the period | 9904 | €36,105 | €19,673 | -€16,433 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,105 | €19,673 | -€16,433 | -45.5% |
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 30 October 2026 via checked.be.