INFIRMIER JANVIER: 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 JANVIER
Largest movements
- Current investments +€16,712
up €16,712 (+63.5%), from €26,314 to €43,027
- Deferred charges and accrued income -€741
down €741 (-98.4%), from €753 to €12
- Receivables within one year +€731
up €731 (+10.5%), from €6,987 to €7,718
- Trade debts +€6,694
new in 2025: €6,694
- Profit (loss) carried forward +€6,356
up €6,356 (+25.6%), from €24,863 to €31,219
- Tax, wage and social debts +€3,652
up €3,652 (+50.8%), from €7,192 to €10,843
- Gross operating margin -€22,620
down €22,620 (-70.6%), from €32,055 to €9,434
- Taxes -€3,540
down €3,540 (-49.2%), from €7,192 to €3,652
- Financial income +€574
new in 2025: €574
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,055 | €50,757 | +€16,702 | +49.0% |
| Current assets | 29/58 | €34,055 | €50,757 | +€16,702 | +49.0% |
| Amounts receivable within one year | 40/41 | €6,987 | €7,718 | +€731 | +10.5% |
| Other amounts receivable | 41 | €6,987 | €7,718 | +€731 | +10.5% |
| Current investments | 50/53 | €26,314 | €43,027 | +€16,712 | +63.5% |
| Deferred charges and accrued income | 490/1 | €753 | €12 | -€741 | -98.4% |
| Total equity and liabilities | 10/49 | €34,055 | €50,757 | +€16,702 | +49.0% |
| Equity | 10/15 | €26,863 | €33,219 | +€6,356 | +23.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,863 | €31,219 | +€6,356 | +25.6% |
| Amounts payable | 17/49 | €7,192 | €17,538 | +€10,346 | +144% |
| Amounts payable within one year | 42/48 | €7,192 | €17,538 | +€10,346 | +144% |
| Trade debts | 44 | - | €6,694 | +€6,694 | |
| Suppliers | 440/4 | - | €6,694 | +€6,694 | |
| Taxes, remuneration and social security | 45 | €7,192 | €10,843 | +€3,652 | +50.8% |
| Taxes | 450/3 | €7,192 | €10,843 | +€3,652 | +50.8% |
| Gross operating margin | 9900 | €32,055 | €9,434 | -€22,620 | -70.6% |
| Operating profit (loss) | 9901 | €32,055 | €9,434 | -€22,620 | -70.6% |
| Financial income | 75/76B | - | €574 | +€574 | |
| Recurring financial income | 75 | - | €574 | +€574 | |
| Profit (loss) for the period before taxes | 9903 | €32,055 | €10,008 | -€22,047 | -68.8% |
| Income taxes | 67/77 | €7,192 | €3,652 | -€3,540 | -49.2% |
| Profit (loss) for the period | 9904 | €24,863 | €6,356 | -€18,507 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,863 | €6,356 | -€18,507 | -74.4% |
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 31 October 2026 via checked.be.