INFOFYT: 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.
INFOFYT
Largest movements
- Cash +€179,383
up €179,383 (+324.9%), from €55,212 to €234,595
mainly Receivables within one year (+€148,422) and Net result for the year (+€90,196)
- Receivables within one year -€148,422
down €148,422 (-60.2%), from €246,467 to €98,046
of which Other amounts receivable: -€149,813
- Tangible fixed assets -€33,274
down €33,274 (-18.8%), from €176,939 to €143,665
of which Land and buildings: -€29,679
- Reserves +€90,196
up €90,196 (+43.6%), from €206,902 to €297,098
of which Distributable reserves: +€105,196
- Other debts -€84,619
down €84,619 (-100.0%), from €84,619 to €0
- Tax, wage and social debts -€6,355
down €6,355 (-18.4%), from €34,569 to €28,214
of which Taxes: -€6,355
- Financial income +€7,289
up €7,289 (+144.8%), from €5,033 to €12,321
- Taxes +€5,398
up €5,398 (+16.0%), from €33,767 to €39,165
- Gross operating margin -€4,273
down €4,273 (-2.7%), from €159,002 to €154,729
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 | €478,798 | €476,305 | -€2,493 | -0.5% |
| Fixed assets | 21/28 | €176,939 | €143,665 | -€33,274 | -18.8% |
| Tangible fixed assets | 22/27 | €176,939 | €143,665 | -€33,274 | -18.8% |
| Land and buildings | 22 | €168,080 | €138,401 | -€29,679 | -17.7% |
| Furniture and vehicles | 24 | €7,548 | €5,264 | -€2,284 | -30.3% |
| Leasing and similar rights | 25 | €1,311 | €0 | -€1,311 | -100.0% |
| Current assets | 29/58 | €301,859 | €332,641 | +€30,782 | +10.2% |
| Amounts receivable within one year | 40/41 | €246,467 | €98,046 | -€148,422 | -60.2% |
| Trade receivables | 40 | €83,430 | €84,822 | +€1,392 | +1.7% |
| Other amounts receivable | 41 | €163,037 | €13,224 | -€149,813 | -91.9% |
| Cash at bank and in hand | 54/58 | €55,212 | €234,595 | +€179,383 | +324.9% |
| Deferred charges and accrued income | 490/1 | €180 | €0 | -€180 | -100.0% |
| Total equity and liabilities | 10/49 | €478,798 | €476,305 | -€2,493 | -0.5% |
| Equity | 10/15 | €356,902 | €447,098 | +€90,196 | +25.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | - | -€150,000 | |
| Issued capital | 100 | €150,000 | - | -€150,000 | |
| Reserves | 13 | €206,902 | €297,098 | +€90,196 | +43.6% |
| Non-distributable reserves | 130/1 | €15,000 | €0 | -€15,000 | -100.0% |
| Legal reserve | 130 | €15,000 | - | -€15,000 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Tax-exempt reserves | 132 | €214 | €214 | = | 0.0% |
| Distributable reserves | 133 | €191,688 | €296,883 | +€105,196 | +54.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €121,896 | €29,208 | -€92,688 | -76.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €121,896 | €29,208 | -€92,688 | -76.0% |
| Current portion of amounts payable after more than one year | 42 | €1,508 | €0 | -€1,508 | -100.0% |
| Trade debts | 44 | €1,200 | €994 | -€207 | -17.2% |
| Suppliers | 440/4 | €1,200 | €994 | -€207 | -17.2% |
| Taxes, remuneration and social security | 45 | €34,569 | €28,214 | -€6,355 | -18.4% |
| Taxes | 450/3 | €34,569 | €28,214 | -€6,355 | -18.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €84,619 | €0 | -€84,619 | -100.0% |
| Non-recurring operating income | 76A | €21,473 | €0 | -€21,473 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,709 | €33,274 | +€565 | +1.7% |
| Other operating charges | 640/8 | €4,490 | €3,739 | -€751 | -16.7% |
| Gross operating margin | 9900 | €159,002 | €154,729 | -€4,273 | -2.7% |
| Operating profit (loss) | 9901 | €121,803 | €117,716 | -€4,087 | -3.4% |
| Financial income | 75/76B | €5,033 | €12,321 | +€7,289 | +144.8% |
| Recurring financial income | 75 | €5,033 | €12,321 | +€7,289 | +144.8% |
| Financial charges | 65/66B | €963 | €676 | -€286 | -29.8% |
| Recurring financial charges | 65 | €963 | €676 | -€286 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €125,873 | €129,361 | +€3,488 | +2.8% |
| Income taxes | 67/77 | €33,767 | €39,165 | +€5,398 | +16.0% |
| Profit (loss) for the period | 9904 | €92,105 | €90,196 | -€1,910 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €92,105 | €90,196 | -€1,910 | -2.1% |
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 12 October 2026 via checked.be.