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 +€43,757
up €43,757 (+206%), from €21,238 to €64,995
mainly Net result for the year (+€72,834) and Receivables after one year (+€40,500)
- Receivables after one year -€40,500
down €40,500 (-100%), from €40,500 to €0
- Tangible fixed assets -€12,336
down €12,336 (-6.9%), from €178,533 to €166,197
of which Furniture and vehicles: -€9,448
- Deferred charges and accrued income +€2,636
up €2,636 (+16.1%), from €16,384 to €19,021
- Reserves -€36,092
down €36,092 (-73.7%), from €48,978 to €12,886
of which Distributable reserves: -€36,092
- Profit (loss) carried forward +€22,834
up €22,834 (+36.7%), from €62,145 to €84,979
- Tax, wage and social debts +€21,238
up €21,238 (+185%), from €11,508 to €32,746
- Debts after one year -€9,859
down €9,859 (-9.8%), from €100,164 to €90,305
- Current portion of long-term debt -€6,210
down €6,210 (-38.6%), from €16,069 to €9,859
- Gross operating margin +€51,100
up €51,100 (+69.0%), from €74,042 to €125,141
- Taxes +€12,339
up €12,339 (+90.7%), from €13,606 to €25,945
- Other operating charges +€2,963
up €2,963 (+264%), from €1,123 to €4,087
- Financial income -€2,673
down €2,673 (-100%), from €2,673 to €0
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 | €257,010 | €250,212 | -€6,797 | -2.6% |
| Fixed assets | 21/28 | €178,533 | €166,197 | -€12,336 | -6.9% |
| Tangible fixed assets | 22/27 | €178,533 | €166,197 | -€12,336 | -6.9% |
| Land and buildings | 22 | €139,458 | €132,790 | -€6,668 | -4.8% |
| Furniture and vehicles | 24 | €38,060 | €28,612 | -€9,448 | -24.8% |
| Other tangible fixed assets | 26 | €1,014 | €4,794 | +€3,780 | +373% |
| Current assets | 29/58 | €78,477 | €84,016 | +€5,539 | +7.1% |
| Amounts receivable after more than one year | 29 | €40,500 | €0 | -€40,500 | -100% |
| Other amounts receivable | 291 | €40,500 | €0 | -€40,500 | -100% |
| Amounts receivable within one year | 40/41 | €355 | €0 | -€355 | -100% |
| Trade receivables | 40 | €355 | €0 | -€355 | -100% |
| Cash at bank and in hand | 54/58 | €21,238 | €64,995 | +€43,757 | +206% |
| Deferred charges and accrued income | 490/1 | €16,384 | €19,021 | +€2,636 | +16.1% |
| Total equity and liabilities | 10/49 | €257,010 | €250,212 | -€6,797 | -2.6% |
| Equity | 10/15 | €123,523 | €110,265 | -€13,258 | -10.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €48,978 | €12,886 | -€36,092 | -73.7% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Distributable reserves | 133 | €46,498 | €10,406 | -€36,092 | -77.6% |
| Profit (loss) carried forward | 14 | €62,145 | €84,979 | +€22,834 | +36.7% |
| Amounts payable | 17/49 | €133,487 | €139,947 | +€6,461 | +4.8% |
| Amounts payable after more than one year | 17 | €100,164 | €90,305 | -€9,859 | -9.8% |
| Financial debts | 170/4 | €100,164 | €90,305 | -€9,859 | -9.8% |
| Amounts payable within one year | 42/48 | €28,262 | €43,122 | +€14,860 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €16,069 | €9,859 | -€6,210 | -38.6% |
| Trade debts | 44 | €237 | €84 | -€153 | -64.6% |
| Suppliers | 440/4 | €237 | €84 | -€153 | -64.6% |
| Taxes, remuneration and social security | 45 | €11,508 | €32,746 | +€21,238 | +185% |
| Taxes | 450/3 | €11,508 | €32,746 | +€21,238 | +185% |
| Other amounts payable | 47/48 | €448 | €433 | -€15 | -3.4% |
| Accrued charges and deferred income | 492/3 | €5,060 | €6,521 | +€1,461 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,203 | €18,920 | +€717 | +3.9% |
| Other operating charges | 640/8 | €1,123 | €4,087 | +€2,963 | +264% |
| Gross operating margin | 9900 | €74,042 | €125,141 | +€51,100 | +69.0% |
| Operating profit (loss) | 9901 | €54,715 | €102,135 | +€47,419 | +86.7% |
| Financial income | 75/76B | €2,673 | €0 | -€2,673 | -100% |
| Recurring financial income | 75 | €2,673 | €0 | -€2,673 | -100% |
| Financial charges | 65/66B | €4,118 | €3,355 | -€763 | -18.5% |
| Recurring financial charges | 65 | €4,118 | €3,355 | -€763 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €53,270 | €98,779 | +€45,509 | +85.4% |
| Income taxes | 67/77 | €13,606 | €25,945 | +€12,339 | +90.7% |
| Profit (loss) for the period | 9904 | €39,664 | €72,834 | +€33,170 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,664 | €72,834 | +€33,170 | +83.6% |
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 25 October 2026 via checked.be.