INFIRMIER EXPERT: 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.
INFIRMIER EXPERT
Largest movements
- Cash -€27,130
down €27,130 (-74.2%), from €36,570 to €9,439
mainly Tax, wage and social debts (-€11,000) and Net result for the year (-€10,411)
- Receivables within one year +€7,382
up €7,382 (+8.6%), from €85,809 to €93,191
- Tangible fixed assets -€1,663
down €1,663 (-46.3%), from €3,593 to €1,930
- Tax, wage and social debts -€11,000
down €11,000 (-59.5%), from €18,500 to €7,500
- Profit (loss) carried forward -€10,411
down €10,411 (-9.5%), from €109,522 to €99,111
- Gross operating margin -€39,857
down €39,857, from €29,725 to -€10,133
- Purchases and services +€36,311
up €36,311 (+29.8%), from €121,789 to €158,099
- Taxes -€7,448
down €7,448, from €7,389 to -€59
- Turnover -€3,465
down €3,465 (-2.3%), from €149,349 to €145,884
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 | €128,122 | €106,711 | -€21,411 | -16.7% |
| Fixed assets | 21/28 | €5,743 | €4,080 | -€1,663 | -29.0% |
| Tangible fixed assets | 22/27 | €3,593 | €1,930 | -€1,663 | -46.3% |
| Furniture and vehicles | 24 | €3,593 | €1,930 | -€1,663 | -46.3% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €122,379 | €102,631 | -€19,749 | -16.1% |
| Amounts receivable within one year | 40/41 | €85,809 | €93,191 | +€7,382 | +8.6% |
| Other amounts receivable | 41 | €85,809 | €93,191 | +€7,382 | +8.6% |
| Cash at bank and in hand | 54/58 | €36,570 | €9,439 | -€27,130 | -74.2% |
| Total equity and liabilities | 10/49 | €128,122 | €106,711 | -€21,411 | -16.7% |
| Equity | 10/15 | €109,622 | €99,211 | -€10,411 | -9.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,522 | €99,111 | -€10,411 | -9.5% |
| Amounts payable | 17/49 | €18,500 | €7,500 | -€11,000 | -59.5% |
| Amounts payable within one year | 42/48 | €18,500 | €7,500 | -€11,000 | -59.5% |
| Taxes, remuneration and social security | 45 | €18,500 | €7,500 | -€11,000 | -59.5% |
| Taxes | 450/3 | €18,500 | €7,500 | -€11,000 | -59.5% |
| Turnover | 70 | €149,349 | €145,884 | -€3,465 | -2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €121,789 | €158,099 | +€36,311 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,114 | €2,203 | +€89 | +4.2% |
| Other operating charges | 640/8 | €1,128 | €1,158 | +€30 | +2.7% |
| Gross operating margin | 9900 | €29,725 | -€10,133 | -€39,857 | |
| Operating profit (loss) | 9901 | €26,483 | -€13,493 | -€39,976 | |
| Financial income | 75/76B | €2,751 | €3,261 | +€510 | +18.5% |
| Recurring financial income | 75 | €2,751 | €3,261 | +€510 | +18.5% |
| Financial charges | 65/66B | €180 | €239 | +€58 | +32.3% |
| Recurring financial charges | 65 | €180 | €239 | +€58 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €29,054 | -€10,470 | -€39,525 | |
| Income taxes | 67/77 | €7,389 | -€59 | -€7,448 | |
| Profit (loss) for the period | 9904 | €21,666 | -€10,411 | -€32,077 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,666 | -€10,411 | -€32,077 |
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 15 October 2026 via checked.be.