INFODI: what changed
Two fiscal 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.
INFODI
Largest movements
- Receivables within one year +€47,743
up €47,743 (+209.7%), from €22,767 to €70,511
of which Other amounts receivable: +€47,047
- Cash +€32,392
up €32,392 (+11.6%), from €278,205 to €310,597
mainly Net result for the year (+€136,180) and Depreciation (+€24,611)
- Receivables after one year +€25,000
new in 2024: €25,000
- Tangible fixed assets -€15,032
down €15,032 (-5.6%), from €267,135 to €252,102
of which Furniture and vehicles: -€11,501
- Reserves +€134,514
up €134,514 (+33.4%), from €403,040 to €537,554
of which Distributable reserves: +€134,514
- Debts after one year -€27,425
down €27,425 (-32.7%), from €83,931 to €56,506
- Current portion of long-term debt -€16,638
down €16,638 (-37.8%), from €44,062 to €27,425
- Tax, wage and social debts +€12,974
up €12,974 (+31.0%), from €41,851 to €54,825
- Contributions -€12,000
down €12,000 (-96.8%), from €12,395 to €395
- Depreciation -€16,936
down €16,936 (-40.8%), from €41,548 to €24,611
- Taxes +€7,830
up €7,830 (+14.8%), from €53,054 to €60,883
- Financial income +€4,915
up €4,915 (+429.1%), from €1,145 to €6,060
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.
Cash bridge derived
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 | €604,603 | €695,195 | +€90,592 | +15.0% |
| Fixed assets | 21/28 | €267,135 | €252,102 | -€15,032 | -5.6% |
| Tangible fixed assets | 22/27 | €267,135 | €252,102 | -€15,032 | -5.6% |
| Land and buildings | 22 | €203,785 | €198,220 | -€5,565 | -2.7% |
| Plant, machinery and equipment | 23 | €1,615 | €6,754 | +€5,139 | +318.2% |
| Furniture and vehicles | 24 | €43,208 | €31,707 | -€11,501 | -26.6% |
| Other tangible fixed assets | 26 | €18,527 | €15,421 | -€3,105 | -16.8% |
| Current assets | 29/58 | €337,468 | €443,092 | +€105,624 | +31.3% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €22,767 | €70,511 | +€47,743 | +209.7% |
| Trade receivables | 40 | €22,606 | €23,303 | +€696 | +3.1% |
| Other amounts receivable | 41 | €161 | €47,208 | +€47,047 | +29218.0% |
| Current investments | 50/53 | €36,441 | €36,441 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €278,205 | €310,597 | +€32,392 | +11.6% |
| Deferred charges and accrued income | 490/1 | €55 | €544 | +€489 | +886.2% |
| Total equity and liabilities | 10/49 | €604,603 | €695,195 | +€90,592 | +15.0% |
| Equity | 10/15 | €415,434 | €537,949 | +€122,514 | +29.5% |
| Contributions | 10/11 | €12,395 | €395 | -€12,000 | -96.8% |
| Reserves | 13 | €403,040 | €537,554 | +€134,514 | +33.4% |
| Tax-exempt reserves | 132 | €8,034 | €8,034 | = | 0.0% |
| Distributable reserves | 133 | €395,006 | €529,520 | +€134,514 | +34.1% |
| Amounts payable | 17/49 | €189,169 | €157,246 | -€31,923 | -16.9% |
| Amounts payable after more than one year | 17 | €83,931 | €56,506 | -€27,425 | -32.7% |
| Financial debts | 170/4 | €83,931 | €56,506 | -€27,425 | -32.7% |
| Amounts payable within one year | 42/48 | €102,762 | €100,740 | -€2,022 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €44,062 | €27,425 | -€16,638 | -37.8% |
| Financial debts | 43 | €13,507 | €13,527 | +€20 | +0.1% |
| Credit institutions | 430/8 | €13,507 | €13,527 | +€20 | +0.1% |
| Trade debts | 44 | €1,476 | €3,098 | +€1,622 | +109.8% |
| Suppliers | 440/4 | €1,476 | €3,098 | +€1,622 | +109.8% |
| Taxes, remuneration and social security | 45 | €41,851 | €54,825 | +€12,974 | +31.0% |
| Taxes | 450/3 | €41,851 | €54,825 | +€12,974 | +31.0% |
| Other amounts payable | 47/48 | €1,866 | €1,866 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,476 | - | -€2,476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,548 | €24,611 | -€16,936 | -40.8% |
| Other operating charges | 640/8 | €2,752 | €2,927 | +€175 | +6.4% |
| Gross operating margin | 9900 | €223,051 | €223,533 | +€482 | +0.2% |
| Operating profit (loss) | 9901 | €178,751 | €195,995 | +€17,243 | +9.6% |
| Financial income | 75/76B | €1,145 | €6,060 | +€4,915 | +429.1% |
| Recurring financial income | 75 | €1,145 | €6,060 | +€4,915 | +429.1% |
| Financial charges | 65/66B | €6,120 | €4,991 | -€1,129 | -18.4% |
| Recurring financial charges | 65 | €6,120 | €4,991 | -€1,129 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €173,777 | €197,064 | +€23,287 | +13.4% |
| Income taxes | 67/77 | €53,054 | €60,883 | +€7,830 | +14.8% |
| Profit (loss) for the period | 9904 | €120,723 | €136,180 | +€15,457 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €120,723 | €136,180 | +€15,457 | +12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.