InForm: 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.
InForm
Largest movements
- Tangible fixed assets -€5,315
down €5,315 (-1.8%), from €292,907 to €287,592
of which Land and buildings: -€9,986
- Cash +€3,281
up €3,281 (+15.0%), from €21,823 to €25,104
mainly Depreciation (+€17,373) and Net result for the year (+€8,549)
- Other debts -€20,417
down €20,417 (-45.7%), from €44,664 to €24,247
- Reserves +€8,549
new in 2025: €8,549
- Trade debts +€7,365
up €7,365 (+91.0%), from €8,091 to €15,456
- Tax, wage and social debts +€3,500
up €3,500 (+42.7%), from €8,188 to €11,689
of which Remuneration and social security: +€3,200
- Financial charges +€2,276
up €2,276 (+74.8%), from €3,041 to €5,317
- Taxes +€1,452
up €1,452 (+41.9%), from €3,466 to €4,918
- Depreciation +€889
up €889 (+5.4%), from €16,485 to €17,373
- Gross operating margin -€701
down €701 (-1.6%), from €42,969 to €42,268
- Other operating charges -€574
down €574 (-9.4%), from €6,130 to €5,556
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 | €319,760 | €317,756 | -€2,004 | -0.6% |
| Fixed assets | 21/28 | €294,207 | €288,533 | -€5,675 | -1.9% |
| Intangible fixed assets | 21 | €1,301 | €941 | -€360 | -27.7% |
| Tangible fixed assets | 22/27 | €292,907 | €287,592 | -€5,315 | -1.8% |
| Land and buildings | 22 | €283,872 | €273,886 | -€9,986 | -3.5% |
| Plant, machinery and equipment | 23 | €5,747 | €7,931 | +€2,184 | +38.0% |
| Furniture and vehicles | 24 | €3,289 | €5,775 | +€2,486 | +75.6% |
| Current assets | 29/58 | €25,553 | €29,223 | +€3,670 | +14.4% |
| Amounts receivable within one year | 40/41 | €384 | €2,450 | +€2,067 | +539% |
| Trade receivables | 40 | €200 | €2,231 | +€2,031 | +1,015% |
| Other amounts receivable | 41 | €184 | €220 | +€36 | +19.7% |
| Cash at bank and in hand | 54/58 | €21,823 | €25,104 | +€3,281 | +15.0% |
| Deferred charges and accrued income | 490/1 | €3,347 | €1,669 | -€1,677 | -50.1% |
| Total equity and liabilities | 10/49 | €319,760 | €317,756 | -€2,004 | -0.6% |
| Equity | 10/15 | €26,329 | €33,212 | +€6,883 | +26.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €8,549 | +€8,549 | |
| Distributable reserves | 133 | - | €8,549 | +€8,549 | |
| Profit (loss) carried forward | 14 | €16,329 | €14,663 | -€1,666 | -10.2% |
| Amounts payable | 17/49 | €293,432 | €284,544 | -€8,888 | -3.0% |
| Amounts payable after more than one year | 17 | €206,601 | €205,434 | -€1,168 | -0.6% |
| Financial debts | 170/4 | €206,601 | €205,434 | -€1,168 | -0.6% |
| Amounts payable within one year | 42/48 | €86,416 | €79,110 | -€7,305 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €25,472 | €27,647 | +€2,175 | +8.5% |
| Financial debts | 43 | - | €72 | +€72 | |
| Credit institutions | 430/8 | - | €72 | +€72 | |
| Trade debts | 44 | €8,091 | €15,456 | +€7,365 | +91.0% |
| Suppliers | 440/4 | €8,091 | €15,456 | +€7,365 | +91.0% |
| Taxes, remuneration and social security | 45 | €8,188 | €11,689 | +€3,500 | +42.7% |
| Taxes | 450/3 | €7,688 | €7,989 | +€300 | +3.9% |
| Remuneration and social security | 454/9 | €500 | €3,700 | +€3,200 | +640% |
| Other amounts payable | 47/48 | €44,664 | €24,247 | -€20,417 | -45.7% |
| Accrued charges and deferred income | 492/3 | €414 | €0 | -€414 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,485 | €17,373 | +€889 | +5.4% |
| Other operating charges | 640/8 | €6,130 | €5,556 | -€574 | -9.4% |
| Non-recurring operating charges | 66A | - | €564 | +€564 | |
| Gross operating margin | 9900 | €42,969 | €42,268 | -€701 | -1.6% |
| Operating profit (loss) | 9901 | €20,354 | €18,774 | -€1,580 | -7.8% |
| Financial income | 75/76B | €23 | €10 | -€13 | -55.6% |
| Recurring financial income | 75 | €23 | €10 | -€13 | -55.6% |
| Financial charges | 65/66B | €3,041 | €5,317 | +€2,276 | +74.8% |
| Recurring financial charges | 65 | €3,041 | €5,317 | +€2,276 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | €17,335 | €13,467 | -€3,868 | -22.3% |
| Income taxes | 67/77 | €3,466 | €4,918 | +€1,452 | +41.9% |
| Profit (loss) for the period | 9904 | €13,870 | €8,549 | -€5,320 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,870 | €8,549 | -€5,320 | -38.4% |
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 14 October 2026 via checked.be.