INFOSERV: 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.
INFOSERV
Largest movements
- Cash +€443,367
up €443,367 (+864.3%), from €51,296 to €494,663
mainly Investment in fixed assets (net) (+€287,686) and Current investments (+€200,000)
- Tangible fixed assets -€287,710
down €287,710 (-100.0%), from €287,782 to €71
of which Land and buildings: -€286,771
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Profit (loss) carried forward -€174,375
down €174,375 (-100.0%), from €174,375 to €0
- Other debts +€100,000
up €100,000 (+50.0%), from €200,047 to €300,047
- Reserves +€51,671
up €51,671 (+40.1%), from €128,872 to €180,542
of which Distributable reserves: +€96,988
- Provisions -€23,355
down €23,355 (-100.0%), from €23,355 to €0
- Gross operating margin +€154,390
up €154,390 (+7856.7%), from €1,965 to €156,355
- Financial income -€102,456
down €102,456 (-98.1%), from €104,432 to €1,976
- Depreciation -€24,707
down €24,707 (-99.9%), from €24,731 to €24
- Other operating charges -€9,619
down €9,619 (-70.8%), from €13,587 to €3,968
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 | €546,957 | €502,614 | -€44,343 | -8.1% |
| Fixed assets | 21/28 | €287,862 | €151 | -€287,710 | -99.9% |
| Tangible fixed assets | 22/27 | €287,782 | €71 | -€287,710 | -100.0% |
| Land and buildings | 22 | €286,771 | €0 | -€286,771 | -100.0% |
| Plant, machinery and equipment | 23 | €915 | €0 | -€915 | -100.0% |
| Furniture and vehicles | 24 | €95 | €71 | -€24 | -25.0% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €259,095 | €502,463 | +€243,367 | +93.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €7,799 | €7,799 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,799 | €7,799 | = | 0.0% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,296 | €494,663 | +€443,367 | +864.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €546,957 | €502,614 | -€44,343 | -8.1% |
| Equity | 10/15 | €323,246 | €200,542 | -€122,704 | -38.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €128,872 | €180,542 | +€51,671 | +40.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,168 | €9,851 | -€45,317 | -82.1% |
| Distributable reserves | 133 | €71,704 | €168,692 | +€96,988 | +135.3% |
| Profit (loss) carried forward | 14 | €174,375 | €0 | -€174,375 | -100.0% |
| Provisions and deferred taxes | 16 | €23,355 | €0 | -€23,355 | -100.0% |
| Deferred taxes | 168 | €23,355 | €0 | -€23,355 | -100.0% |
| Amounts payable | 17/49 | €200,356 | €302,072 | +€101,715 | +50.8% |
| Amounts payable within one year | 42/48 | €200,356 | €302,072 | +€101,715 | +50.8% |
| Trade debts | 44 | €309 | €2,024 | +€1,715 | +555.6% |
| Suppliers | 440/4 | €309 | €2,024 | +€1,715 | +555.6% |
| Other amounts payable | 47/48 | €200,047 | €300,047 | +€100,000 | +50.0% |
| Non-recurring operating income | 76A | - | €177,314 | +€177,314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,731 | €24 | -€24,707 | -99.9% |
| Other operating charges | 640/8 | €13,587 | €3,968 | -€9,619 | -70.8% |
| Gross operating margin | 9900 | €1,965 | €156,355 | +€154,390 | +7856.7% |
| Operating profit (loss) | 9901 | -€36,352 | €152,363 | +€188,715 | |
| Financial income | 75/76B | €104,432 | €1,976 | -€102,456 | -98.1% |
| Recurring financial income | 75 | €104,432 | €1,976 | -€102,456 | -98.1% |
| Financial charges | 65/66B | €1,024 | €398 | -€626 | -61.1% |
| Recurring financial charges | 65 | €1,024 | €398 | -€626 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €67,057 | €153,941 | +€86,885 | +129.6% |
| Transfer from deferred taxes | 780 | €1,795 | €23,355 | +€21,560 | +1201.1% |
| Profit (loss) for the period | 9904 | €68,852 | €177,296 | +€108,444 | +157.5% |
| Transfer from tax-exempt reserves | 789 | €3,486 | €45,317 | +€41,831 | +1200.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,338 | €222,613 | +€150,276 | +207.7% |
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 11 October 2026 via checked.be.