INFODIET: 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.
INFODIET
Largest movements
- Tangible fixed assets -€225,579
down €225,579 (-50.4%), from €447,318 to €221,740
of which Land and buildings: -€155,246
- Receivables after one year +€216,000
up €216,000 (+80.7%), from €267,500 to €483,500
- Cash +€71,693
up €71,693 (+497.1%), from €14,422 to €86,115
mainly Investment in fixed assets (net) (+€210,394) and Accrued charges and deferred income (+€72,780)
- Receivables within one year -€39,848
down €39,848 (-90.2%), from €44,195 to €4,346
of which Trade receivables: -€40,662
- Accrued charges and deferred income +€72,780
up €72,780 (+422.6%), from €17,220 to €90,000
- Debts after one year -€28,504
down €28,504 (-14.0%), from €203,193 to €174,689
- Profit (loss) carried forward +€22,033
up €22,033 (+7.7%), from €285,440 to €307,473
- Other debts -€14,185
down €14,185 (-46.4%), from €30,575 to €16,390
- Current portion of long-term debt -€10,233
down €10,233 (-28.6%), from €35,759 to €25,526
- Gross operating margin -€52,558
down €52,558 (-52.5%), from €100,186 to €47,628
- Depreciation -€21,453
down €21,453 (-58.6%), from €36,637 to €15,184
- Financial charges -€7,478
down €7,478 (-71.5%), from €10,458 to €2,980
- Taxes -€4,469
down €4,469 (-39.1%), from €11,442 to €6,973
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 | €773,544 | €795,811 | +€22,266 | +2.9% |
| Fixed assets | 21/28 | €447,428 | €221,849 | -€225,579 | -50.4% |
| Tangible fixed assets | 22/27 | €447,318 | €221,740 | -€225,579 | -50.4% |
| Land and buildings | 22 | €371,444 | €216,198 | -€155,246 | -41.8% |
| Plant, machinery and equipment | 23 | €69,344 | - | -€69,344 | |
| Furniture and vehicles | 24 | €6,530 | €5,542 | -€989 | -15.1% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €326,116 | €573,961 | +€247,845 | +76.0% |
| Amounts receivable after more than one year | 29 | €267,500 | €483,500 | +€216,000 | +80.7% |
| Other amounts receivable | 291 | €267,500 | €483,500 | +€216,000 | +80.7% |
| Amounts receivable within one year | 40/41 | €44,195 | €4,346 | -€39,848 | -90.2% |
| Trade receivables | 40 | €42,890 | €2,228 | -€40,662 | -94.8% |
| Other amounts receivable | 41 | €1,305 | €2,119 | +€814 | +62.4% |
| Cash at bank and in hand | 54/58 | €14,422 | €86,115 | +€71,693 | +497.1% |
| Total equity and liabilities | 10/49 | €773,544 | €795,811 | +€22,266 | +2.9% |
| Equity | 10/15 | €409,905 | €426,315 | +€16,410 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,865 | €100,242 | -€5,623 | -5.3% |
| 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 | €104,005 | €98,382 | -€5,623 | -5.4% |
| Profit (loss) carried forward | 14 | €285,440 | €307,473 | +€22,033 | +7.7% |
| Provisions and deferred taxes | 16 | €65,477 | €62,581 | -€2,895 | -4.4% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €10,000 | €10,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €15,000 | €15,000 | = | 0.0% |
| Deferred taxes | 168 | €40,477 | €37,581 | -€2,895 | -7.2% |
| Amounts payable | 17/49 | €298,163 | €306,915 | +€8,752 | +2.9% |
| Amounts payable after more than one year | 17 | €203,193 | €174,689 | -€28,504 | -14.0% |
| Financial debts | 170/4 | €203,193 | €174,689 | -€28,504 | -14.0% |
| Amounts payable within one year | 42/48 | €77,750 | €42,226 | -€35,524 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €35,759 | €25,526 | -€10,233 | -28.6% |
| Trade debts | 44 | €1,860 | €309 | -€1,550 | -83.4% |
| Suppliers | 440/4 | €1,860 | €309 | -€1,550 | -83.4% |
| Taxes, remuneration and social security | 45 | €9,555 | - | -€9,555 | |
| Taxes | 450/3 | €9,555 | - | -€9,555 | |
| Other amounts payable | 47/48 | €30,575 | €16,390 | -€14,185 | -46.4% |
| Accrued charges and deferred income | 492/3 | €17,220 | €90,000 | +€72,780 | +422.6% |
| Non-recurring operating income | 76A | - | €88,132 | +€88,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,637 | €15,184 | -€21,453 | -58.6% |
| Other operating charges | 640/8 | €5,583 | €4,716 | -€867 | -15.5% |
| Non-recurring operating charges | 66A | €1,695 | €4,267 | +€2,571 | +151.7% |
| Gross operating margin | 9900 | €100,186 | €47,628 | -€52,558 | -52.5% |
| Operating profit (loss) | 9901 | €56,270 | €23,461 | -€32,809 | -58.3% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €10,458 | €2,980 | -€7,478 | -71.5% |
| Recurring financial charges | 65 | €10,458 | €2,980 | -€7,478 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | €45,812 | €20,488 | -€25,324 | -55.3% |
| Transfer from deferred taxes | 780 | €2,895 | €2,895 | = | 0.0% |
| Income taxes | 67/77 | €11,442 | €6,973 | -€4,469 | -39.1% |
| Profit (loss) for the period | 9904 | €37,265 | €16,410 | -€20,855 | -56.0% |
| Transfer from tax-exempt reserves | 789 | €5,623 | €5,623 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,888 | €22,033 | -€20,855 | -48.6% |
Source: filed annual accounts (NBB), fiscal years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.