INFOPROCONSEIL: 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.
INFOPROCONSEIL
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+90.3%), from €1.3m to €2.4m
of which Land and buildings: +€1.1m
- Receivables within one year -€504,827
down €504,827 (-83.6%), from €603,753 to €98,926
of which Trade receivables: -€446,557
- Financial fixed assets +€117,802
up €117,802 (+44,516%), from €265 to €118,067
- Debts after one year +€653,819
up €653,819 (+63.5%), from €1.0m to €1.7m
- Reserves +€128,500
up €128,500 (+32.1%), from €399,860 to €528,360
of which Distributable reserves: +€128,500
- Trade debts -€120,461
down €120,461 (-84.4%), from €142,746 to €22,284
- Other debts +€119,446
up €119,446 (+115%), from €103,440 to €222,885
- Tax, wage and social debts -€84,924
down €84,924 (-65.6%), from €129,420 to €44,496
of which Taxes: -€78,031
- Depreciation +€106,980
up €106,980 (+82.5%), from €129,723 to €236,703
- Taxes -€52,662
down €52,662 (-43.5%), from €121,102 to €68,440
- Financial charges +€22,514
up €22,514 (+56.7%), from €39,710 to €62,223
- Staff costs +€17,295
up €17,295 (+60.2%), from €28,715 to €46,010
- Other operating charges +€10,395
up €10,395 (+126%), from €8,279 to €18,674
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 | €2,082,878 | €2,839,012 | +€756,135 | +36.3% |
| Fixed assets | 21/28 | €1,256,728 | €2,508,949 | +€1.3m | +99.6% |
| Tangible fixed assets | 22/27 | €1,256,463 | €2,390,882 | +€1.1m | +90.3% |
| Land and buildings | 22 | €1,186,870 | €2,311,778 | +€1.1m | +94.8% |
| Plant, machinery and equipment | 23 | €320 | €155 | -€165 | -51.6% |
| Furniture and vehicles | 24 | €69,273 | €78,949 | +€9,676 | +14.0% |
| Financial fixed assets | 28 | €265 | €118,067 | +€117,802 | +44,516% |
| Current assets | 29/58 | €826,150 | €330,064 | -€496,086 | -60.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €31,600 | -€18,400 | -36.8% |
| Other amounts receivable | 291 | €50,000 | €31,600 | -€18,400 | -36.8% |
| Amounts receivable within one year | 40/41 | €603,753 | €98,926 | -€504,827 | -83.6% |
| Trade receivables | 40 | €461,199 | €14,641 | -€446,557 | -96.8% |
| Other amounts receivable | 41 | €142,555 | €84,285 | -€58,270 | -40.9% |
| Current investments | 50/53 | €70,243 | €70,243 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €99,618 | €116,936 | +€17,317 | +17.4% |
| Deferred charges and accrued income | 490/1 | €2,535 | €12,359 | +€9,824 | +388% |
| Total equity and liabilities | 10/49 | €2,082,878 | €2,839,012 | +€756,135 | +36.3% |
| Equity | 10/15 | €545,038 | €673,743 | +€128,705 | +23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €399,860 | €528,360 | +€128,500 | +32.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €398,000 | €526,500 | +€128,500 | +32.3% |
| Profit (loss) carried forward | 14 | €126,578 | €126,783 | +€205 | +0.2% |
| Amounts payable | 17/49 | €1,537,840 | €2,165,269 | +€627,430 | +40.8% |
| Amounts payable after more than one year | 17 | €1,029,930 | €1,683,750 | +€653,819 | +63.5% |
| Financial debts | 170/4 | €1,029,930 | €1,683,750 | +€653,819 | +63.5% |
| Amounts payable within one year | 42/48 | €507,909 | €468,437 | -€39,473 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €132,304 | €178,771 | +€46,467 | +35.1% |
| Trade debts | 44 | €142,746 | €22,284 | -€120,461 | -84.4% |
| Suppliers | 440/4 | €142,746 | €22,284 | -€120,461 | -84.4% |
| Taxes, remuneration and social security | 45 | €129,420 | €44,496 | -€84,924 | -65.6% |
| Taxes | 450/3 | €116,694 | €38,664 | -€78,031 | -66.9% |
| Remuneration and social security | 454/9 | €12,725 | €5,832 | -€6,893 | -54.2% |
| Other amounts payable | 47/48 | €103,440 | €222,885 | +€119,446 | +115% |
| Accrued charges and deferred income | 492/3 | - | €13,083 | +€13,083 | |
| Non-recurring operating income | 76A | €67,673 | - | -€67,673 | |
| Remuneration, social security and pensions | 62 | €28,715 | €46,010 | +€17,295 | +60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,723 | €236,703 | +€106,980 | +82.5% |
| Other operating charges | 640/8 | €8,279 | €18,674 | +€10,395 | +126% |
| Non-recurring operating charges | 66A | €12,485 | - | -€12,485 | |
| Gross operating margin | 9900 | €555,178 | €560,755 | +€5,576 | +1.0% |
| Operating profit (loss) | 9901 | €375,976 | €259,368 | -€116,608 | -31.0% |
| Financial income | 75/76B | €4,197 | €0 | -€4,197 | -100.0% |
| Recurring financial income | 75 | €4,197 | €0 | -€4,197 | -100.0% |
| Financial charges | 65/66B | €39,710 | €62,223 | +€22,514 | +56.7% |
| Recurring financial charges | 65 | €39,710 | €62,223 | +€22,514 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €340,464 | €197,146 | -€143,319 | -42.1% |
| Income taxes | 67/77 | €121,102 | €68,440 | -€52,662 | -43.5% |
| Profit (loss) for the period | 9904 | €219,362 | €128,705 | -€90,657 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €219,362 | €128,705 | -€90,657 | -41.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.