INFISOINS: 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.
INFISOINS
Largest movements
- Cash +€21,046
up €21,046 (+48.7%), from €43,175 to €64,221
mainly Net result for the year (+€18,646) and Depreciation (+€8,287)
- Tangible fixed assets -€8,287
down €8,287 (-24.1%), from €34,445 to €26,157
of which Furniture and vehicles: -€8,000
- Reserves +€16,000
up €16,000 (+32.9%), from €48,670 to €64,670
of which Tax-exempt reserves: +€16,000
- Debts after one year -€3,564
down €3,564 (-30.0%), from €11,889 to €8,326
- Tax, wage and social debts -€3,538
down €3,538 (-48.3%), from €7,318 to €3,780
- Profit (loss) carried forward +€2,646
up €2,646, from -€1,571 to €1,075
- Other debts +€983
up €983 (+55.4%), from €1,776 to €2,759
- Gross operating margin -€5,916
down €5,916 (-14.7%), from €40,356 to €34,440
- Taxes -€4,071
down €4,071 (-39.5%), from €10,318 to €6,247
- Other operating charges -€1,374
down €1,374 (-77.5%), from €1,772 to €399
- Depreciation +€475
up €475 (+6.1%), from €7,812 to €8,287
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 | €77,687 | €90,379 | +€12,692 | +16.3% |
| Fixed assets | 21/28 | €34,445 | €26,157 | -€8,287 | -24.1% |
| Tangible fixed assets | 22/27 | €34,445 | €26,157 | -€8,287 | -24.1% |
| Furniture and vehicles | 24 | €32,721 | €24,721 | -€8,000 | -24.4% |
| Other tangible fixed assets | 26 | €1,723 | €1,436 | -€287 | -16.7% |
| Current assets | 29/58 | €43,242 | €64,221 | +€20,979 | +48.5% |
| Amounts receivable within one year | 40/41 | €67 | - | -€67 | |
| Trade receivables | 40 | €67 | - | -€67 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €43,175 | €64,221 | +€21,046 | +48.7% |
| Total equity and liabilities | 10/49 | €77,687 | €90,379 | +€12,692 | +16.3% |
| Equity | 10/15 | €53,305 | €71,950 | +€18,646 | +35.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €48,670 | €64,670 | +€16,000 | +32.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,000 | €34,000 | +€16,000 | +88.9% |
| Distributable reserves | 133 | €28,810 | €28,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,571 | €1,075 | +€2,646 | |
| Amounts payable | 17/49 | €24,382 | €18,429 | -€5,953 | -24.4% |
| Amounts payable after more than one year | 17 | €11,889 | €8,326 | -€3,564 | -30.0% |
| Financial debts | 170/4 | €11,889 | €8,326 | -€3,564 | -30.0% |
| Amounts payable within one year | 42/48 | €12,493 | €10,103 | -€2,390 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €3,399 | €3,564 | +€165 | +4.9% |
| Taxes, remuneration and social security | 45 | €7,318 | €3,780 | -€3,538 | -48.3% |
| Taxes | 450/3 | €7,318 | €3,780 | -€3,538 | -48.3% |
| Other amounts payable | 47/48 | €1,776 | €2,759 | +€983 | +55.4% |
| Non-recurring operating income | 76A | €22,000 | - | -€22,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,812 | €8,287 | +€475 | +6.1% |
| Other operating charges | 640/8 | €1,772 | €399 | -€1,374 | -77.5% |
| Gross operating margin | 9900 | €40,356 | €34,440 | -€5,916 | -14.7% |
| Operating profit (loss) | 9901 | €30,772 | €25,754 | -€5,018 | -16.3% |
| Financial charges | 65/66B | €1,002 | €861 | -€141 | -14.1% |
| Recurring financial charges | 65 | €1,002 | €861 | -€141 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €29,770 | €24,893 | -€4,877 | -16.4% |
| Income taxes | 67/77 | €10,318 | €6,247 | -€4,071 | -39.5% |
| Profit (loss) for the period | 9904 | €19,452 | €18,646 | -€806 | -4.1% |
| Transfer to tax-exempt reserves | 689 | €18,000 | €16,000 | -€2,000 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,452 | €2,646 | +€1,194 | +82.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.