INIRES SCS: 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.
INIRES SCS
Largest movements
- Receivables within one year -€10,869
down €10,869 (-17.1%), from €63,562 to €52,693
of which Trade receivables: -€27,848
- Cash +€5,796
up €5,796 (+38.5%), from €15,043 to €20,839
mainly Receivables within one year (+€10,869) and Deferred charges and accrued income (+€4,999)
- Deferred charges and accrued income -€4,999
down €4,999 (-86.0%), from €5,816 to €816
- Tax, wage and social debts -€8,557
down €8,557 (-28.0%), from €30,578 to €22,022
- Profit (loss) carried forward -€3,564
down €3,564, from €1,309 to -€2,255
- Provisions +€3,325
up €3,325 (+12.5%), from €26,505 to €29,830
- Trade debts -€1,856
down €1,856 (-13.0%), from €14,256 to €12,400
- Short-term financial debts +€1,445
new in 2025: €1,445
- Gross operating margin -€62,585
down €62,585 (-58.8%), from €106,375 to €43,790
- Taxes -€12,658
down €12,658 (-75.8%), from €16,702 to €4,044
- Provisions +€4,626
up €4,626, from -€1,301 to €3,325
- Financial charges +€1,519
up €1,519 (+4.7%), from €32,175 to €33,694
- Other operating charges +€1,501
up €1,501 (+102%), from €1,473 to €2,974
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 | €93,108 | €83,902 | -€9,207 | -9.9% |
| Fixed assets | 21/28 | €8,688 | €9,553 | +€866 | +10.0% |
| Tangible fixed assets | 22/27 | €8,088 | €8,953 | +€866 | +10.7% |
| Plant, machinery and equipment | 23 | €3,200 | €2,731 | -€469 | -14.7% |
| Furniture and vehicles | 24 | €4,092 | €5,427 | +€1,335 | +32.6% |
| Other tangible fixed assets | 26 | €795 | €795 | = | 0.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €84,421 | €74,348 | -€10,072 | -11.9% |
| Amounts receivable within one year | 40/41 | €63,562 | €52,693 | -€10,869 | -17.1% |
| Trade receivables | 40 | €55,848 | €28,000 | -€27,848 | -49.9% |
| Other amounts receivable | 41 | €7,714 | €24,693 | +€16,979 | +220% |
| Cash at bank and in hand | 54/58 | €15,043 | €20,839 | +€5,796 | +38.5% |
| Deferred charges and accrued income | 490/1 | €5,816 | €816 | -€4,999 | -86.0% |
| Total equity and liabilities | 10/49 | €93,108 | €83,902 | -€9,207 | -9.9% |
| Equity | 10/15 | €21,769 | €18,205 | -€3,564 | -16.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,309 | -€2,255 | -€3,564 | |
| Provisions and deferred taxes | 16 | €26,505 | €29,830 | +€3,325 | +12.5% |
| Provisions for liabilities and charges | 160/5 | €26,505 | €29,830 | +€3,325 | +12.5% |
| Other liabilities and charges | 164/5 | €26,505 | €29,830 | +€3,325 | +12.5% |
| Amounts payable | 17/49 | €44,834 | €35,867 | -€8,967 | -20.0% |
| Amounts payable within one year | 42/48 | €44,834 | €35,867 | -€8,967 | -20.0% |
| Financial debts | 43 | - | €1,445 | +€1,445 | |
| Credit institutions | 430/8 | - | €1,445 | +€1,445 | |
| Trade debts | 44 | €14,256 | €12,400 | -€1,856 | -13.0% |
| Suppliers | 440/4 | €14,256 | €12,400 | -€1,856 | -13.0% |
| Taxes, remuneration and social security | 45 | €30,578 | €22,022 | -€8,557 | -28.0% |
| Taxes | 450/3 | €30,578 | €22,022 | -€8,557 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,898 | €3,318 | +€419 | +14.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,301 | €3,325 | +€4,626 | |
| Other operating charges | 640/8 | €1,473 | €2,974 | +€1,501 | +102% |
| Gross operating margin | 9900 | €106,375 | €43,790 | -€62,585 | -58.8% |
| Operating profit (loss) | 9901 | €103,305 | €34,173 | -€69,132 | -66.9% |
| Financial income | 75/76B | €1 | €1 | +€0 | +3.4% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +3.4% |
| Financial charges | 65/66B | €32,175 | €33,694 | +€1,519 | +4.7% |
| Recurring financial charges | 65 | €32,175 | €33,694 | +€1,519 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €71,131 | €480 | -€70,651 | -99.3% |
| Income taxes | 67/77 | €16,702 | €4,044 | -€12,658 | -75.8% |
| Profit (loss) for the period | 9904 | €54,429 | -€3,564 | -€57,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,429 | -€3,564 | -€57,994 |
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 26 October 2026 via checked.be.