INFOPHILE: 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.
INFOPHILE
Largest movements
- Cash +€2,913
new in 2025: €2,913
mainly Net result for the year (+€3,303) and Accrued charges and deferred income (+€1,597)
- Receivables within one year +€1,894
up €1,894 (+101%), from €1,876 to €3,770
- Deferred charges and accrued income -€325
down €325 (-71.4%), from €455 to €130
- Profit (loss) carried forward +€3,303
up €3,303 (+12.8%), from -€25,778 to -€22,476
- Accrued charges and deferred income +€1,597
up €1,597 (+60.0%), from €2,660 to €4,258
- Trade debts +€1,439
up €1,439 (+342%), from €421 to €1,860
- Other debts -€1,306
down €1,306 (-8.3%), from €15,799 to €14,494
- Short-term financial debts -€551
down €551 (-44.5%), from €1,240 to €688
- Gross operating margin +€8,345
up €8,345, from -€3,324 to €5,021
- Other operating charges -€99
down €99 (-10.3%), from €962 to €864
- Financial charges +€96
up €96 (+14.8%), from €652 to €749
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 | €2,402 | €6,884 | +€4,483 | +187% |
| Fixed assets | 21/28 | €71 | €71 | = | 0.0% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €2,331 | €6,813 | +€4,483 | +192% |
| Amounts receivable within one year | 40/41 | €1,876 | €3,770 | +€1,894 | +101% |
| Other amounts receivable | 41 | €1,876 | €3,770 | +€1,894 | +101% |
| Cash at bank and in hand | 54/58 | - | €2,913 | +€2,913 | |
| Deferred charges and accrued income | 490/1 | €455 | €130 | -€325 | -71.4% |
| Total equity and liabilities | 10/49 | €2,402 | €6,884 | +€4,483 | +187% |
| Equity | 10/15 | -€17,718 | -€14,416 | +€3,303 | +18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,778 | -€22,476 | +€3,303 | +12.8% |
| Amounts payable | 17/49 | €20,120 | €21,300 | +€1,180 | +5.9% |
| Amounts payable within one year | 42/48 | €17,460 | €17,042 | -€417 | -2.4% |
| Financial debts | 43 | €1,240 | €688 | -€551 | -44.5% |
| Credit institutions | 430/8 | €1,240 | €688 | -€551 | -44.5% |
| Trade debts | 44 | €421 | €1,860 | +€1,439 | +342% |
| Suppliers | 440/4 | €421 | €1,860 | +€1,439 | +342% |
| Other amounts payable | 47/48 | €15,799 | €14,494 | -€1,306 | -8.3% |
| Accrued charges and deferred income | 492/3 | €2,660 | €4,258 | +€1,597 | +60.0% |
| Other operating charges | 640/8 | €962 | €864 | -€99 | -10.3% |
| Gross operating margin | 9900 | -€3,324 | €5,021 | +€8,345 | |
| Operating profit (loss) | 9901 | -€4,287 | €4,157 | +€8,444 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €652 | €749 | +€96 | +14.8% |
| Recurring financial charges | 65 | €652 | €749 | +€96 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,938 | €3,409 | +€8,346 | |
| Income taxes | 67/77 | €99 | €106 | +€7 | +6.8% |
| Profit (loss) for the period | 9904 | -€5,037 | €3,303 | +€8,340 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,037 | €3,303 | +€8,340 |
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 22 October 2026 via checked.be.