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
- Receivables after one year -€36,000
no longer reported in 2024 (was €36,000)
- Receivables within one year +€27,004
up €27,004 (+62.4%), from €43,307 to €70,310
- Cash -€16,002
down €16,002 (-72.1%), from €22,192 to €6,190
mainly Receivables within one year (-€27,004) and Contributions, distributions and other (-€15,057)
- Deferred charges and accrued income +€9,424
up €9,424 (+395%), from €2,387 to €11,811
- Tangible fixed assets -€3,856
down €3,856 (-28.3%), from €13,602 to €9,746
- Other debts -€8,374
down €8,374 (-39.4%), from €21,257 to €12,883
- Reserves -€5,580
down €5,580 (-30.2%), from €18,457 to €12,877
of which Non-distributable reserves: -€5,580
- Debts after one year -€3,973
down €3,973 (-63.2%), from €6,290 to €2,317
- Tax, wage and social debts -€3,590
down €3,590 (-57.8%), from €6,214 to €2,624
- Trade debts +€1,997
up €1,997 (+402%), from €496 to €2,493
- Gross operating margin -€22,011
down €22,011 (-62.0%), from €35,504 to €13,493
- Taxes -€4,359
down €4,359 (-57.8%), from €7,536 to €3,177
- Financial income +€815
up €815 (+24.0%), from €3,397 to €4,212
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 | €117,487 | €98,057 | -€19,430 | -16.5% |
| Fixed assets | 21/28 | €13,602 | €9,746 | -€3,856 | -28.3% |
| Tangible fixed assets | 22/27 | €13,602 | €9,746 | -€3,856 | -28.3% |
| Furniture and vehicles | 24 | €13,602 | €9,746 | -€3,856 | -28.3% |
| Current assets | 29/58 | €103,885 | €88,311 | -€15,574 | -15.0% |
| Amounts receivable after more than one year | 29 | €36,000 | - | -€36,000 | |
| Other amounts receivable | 291 | €36,000 | - | -€36,000 | |
| Amounts receivable within one year | 40/41 | €43,307 | €70,310 | +€27,004 | +62.4% |
| Other amounts receivable | 41 | €43,307 | €70,310 | +€27,004 | +62.4% |
| Cash at bank and in hand | 54/58 | €22,192 | €6,190 | -€16,002 | -72.1% |
| Deferred charges and accrued income | 490/1 | €2,387 | €11,811 | +€9,424 | +395% |
| Total equity and liabilities | 10/49 | €117,487 | €98,057 | -€19,430 | -16.5% |
| Equity | 10/15 | €74,257 | €68,677 | -€5,580 | -7.5% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €18,457 | €12,877 | -€5,580 | -30.2% |
| Non-distributable reserves | 130/1 | €5,580 | - | -€5,580 | |
| Reserves not available under the articles | 1311 | €5,580 | - | -€5,580 | |
| Distributable reserves | 133 | €12,877 | €12,877 | = | 0.0% |
| Amounts payable | 17/49 | €43,231 | €29,381 | -€13,850 | -32.0% |
| Amounts payable after more than one year | 17 | €6,290 | €2,317 | -€3,973 | -63.2% |
| Financial debts | 170/4 | €6,290 | €2,317 | -€3,973 | -63.2% |
| Amounts payable within one year | 42/48 | €36,940 | €27,063 | -€9,877 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €8,973 | €9,063 | +€90 | +1.0% |
| Trade debts | 44 | €496 | €2,493 | +€1,997 | +402% |
| Suppliers | 440/4 | €496 | €2,493 | +€1,997 | +402% |
| Taxes, remuneration and social security | 45 | €6,214 | €2,624 | -€3,590 | -57.8% |
| Taxes | 450/3 | €6,214 | €2,624 | -€3,590 | -57.8% |
| Other amounts payable | 47/48 | €21,257 | €12,883 | -€8,374 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,846 | €3,856 | +€11 | +0.3% |
| Other operating charges | 640/8 | €180 | €180 | = | 0.0% |
| Gross operating margin | 9900 | €35,504 | €13,493 | -€22,011 | -62.0% |
| Operating profit (loss) | 9901 | €31,479 | €9,457 | -€22,022 | -70.0% |
| Financial income | 75/76B | €3,397 | €4,212 | +€815 | +24.0% |
| Recurring financial income | 75 | €3,397 | €4,212 | +€815 | +24.0% |
| Financial charges | 65/66B | €768 | €1,014 | +€246 | +32.0% |
| Recurring financial charges | 65 | €768 | €1,014 | +€246 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €34,107 | €12,654 | -€21,453 | -62.9% |
| Income taxes | 67/77 | €7,536 | €3,177 | -€4,359 | -57.8% |
| Profit (loss) for the period | 9904 | €26,572 | €9,477 | -€17,094 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,572 | €9,477 | -€17,094 | -64.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.