INFOR-ADVICE: 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.
INFOR-ADVICE
Largest movements
- Cash +€72,421
up €72,421 (+124.9%), from €57,960 to €130,380
mainly Current investments (+€40,000) and Net result for the year (+€17,308)
- Current investments -€40,000
down €40,000 (-11.8%), from €339,999 to €299,999
- Receivables within one year -€8,428
down €8,428 (-85.8%), from €9,819 to €1,391
of which Other amounts receivable: -€7,703
- Reserves +€17,308
up €17,308 (+4.8%), from €357,374 to €374,682
- Other debts +€7,610
up €7,610 (+28.4%), from €26,776 to €34,386
- Gross operating margin +€5,065
up €5,065 (+21.9%), from €23,112 to €28,177
- Taxes +€1,785
up €1,785 (+24.7%), from €7,225 to €9,010
- Financial income +€1,659
up €1,659 (+16594800.0%), from €0 to €1,659
- Depreciation +€447
up €447 (+234.5%), from €191 to €638
- Financial charges +€348
up €348 (+17.4%), from €2,004 to €2,352
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 | €409,686 | €433,041 | +€23,355 | +5.7% |
| Fixed assets | 21/28 | €1,908 | €1,270 | -€638 | -33.4% |
| Tangible fixed assets | 22/27 | €1,908 | €1,270 | -€638 | -33.4% |
| Furniture and vehicles | 24 | €1,908 | €1,270 | -€638 | -33.4% |
| Current assets | 29/58 | €407,778 | €431,771 | +€23,993 | +5.9% |
| Amounts receivable within one year | 40/41 | €9,819 | €1,391 | -€8,428 | -85.8% |
| Trade receivables | 40 | €1,396 | €671 | -€725 | -51.9% |
| Other amounts receivable | 41 | €8,423 | €721 | -€7,703 | -91.4% |
| Current investments | 50/53 | €339,999 | €299,999 | -€40,000 | -11.8% |
| Cash at bank and in hand | 54/58 | €57,960 | €130,380 | +€72,421 | +124.9% |
| Total equity and liabilities | 10/49 | €409,686 | €433,041 | +€23,355 | +5.7% |
| Equity | 10/15 | €375,974 | €393,282 | +€17,308 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €357,374 | €374,682 | +€17,308 | +4.8% |
| Distributable reserves | 133 | €357,374 | €374,682 | +€17,308 | +4.8% |
| Amounts payable | 17/49 | €33,712 | €39,759 | +€6,047 | +17.9% |
| Amounts payable within one year | 42/48 | €33,712 | €39,759 | +€6,047 | +17.9% |
| Trade debts | 44 | €210 | €706 | +€496 | +236.8% |
| Suppliers | 440/4 | €210 | €706 | +€496 | +236.8% |
| Taxes, remuneration and social security | 45 | €6,727 | €4,667 | -€2,059 | -30.6% |
| Taxes | 450/3 | €5,727 | €4,667 | -€1,059 | -18.5% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €26,776 | €34,386 | +€7,610 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €638 | +€447 | +234.5% |
| Other operating charges | 640/8 | €603 | €528 | -€76 | -12.5% |
| Gross operating margin | 9900 | €23,112 | €28,177 | +€5,065 | +21.9% |
| Operating profit (loss) | 9901 | €22,318 | €27,011 | +€4,693 | +21.0% |
| Financial income | 75/76B | €0 | €1,659 | +€1,659 | +16594800.0% |
| Recurring financial income | 75 | €0 | €1,659 | +€1,659 | +16594800.0% |
| Financial charges | 65/66B | €2,004 | €2,352 | +€348 | +17.4% |
| Recurring financial charges | 65 | €2,004 | €2,352 | +€348 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €20,314 | €26,319 | +€6,004 | +29.6% |
| Income taxes | 67/77 | €7,225 | €9,010 | +€1,785 | +24.7% |
| Profit (loss) for the period | 9904 | €13,089 | €17,308 | +€4,219 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,089 | €17,308 | +€4,219 | +32.2% |
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 9 October 2026 via checked.be.