INNOPA: what changed
Two fiscal 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.
What changed
INNOPA
NACE 93.110, Operation of sports facilities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€83,961
2024 · €40,656-€124,617
Equity
€3.9m
2024 · €4.0m-€83,961
Cash
€582
2024 · €4,709-€4,128
Balance sheet total
€5.5m
2024 · €5.5m+€19,674
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€239,865
up €239,865 (+2508.7%), from €9,561 to €249,426
- Debts after one year -€207,943
down €207,943 (-53.8%), from €386,766 to €178,823
- Tax, wage and social debts +€142,415
up €142,415 (+26.0%), from €548,710 to €691,126
of which Remuneration and social security: +€125,931
- Profit (loss) carried forward -€83,961
down €83,961 (-2.2%), from €3.8m to €3.7m
Income statement
- Staff costs +€391,052
up €391,052 (+13.0%), from €3.0m to €3.4m
- Turnover +€366,626
up €366,626 (+8.5%), from €4.3m to €4.7m
- Services and other goods +€106,020
up €106,020 (+11.8%), from €902,121 to €1.0m
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.
Result 2024
€40,656
Turnover
+€366,626
Other operating income
+€11,762
Goods and materials
-€23,409
Services and other goods
-€106,020
Staff costs
-€391,052
Depreciation
-€3,884
Other operating charges
-€988
Financial income
-€3,422
Financial charges
-€3,974
Taxes
+€29,744
Result 2025
-€83,961
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.
From operations
+€263,970
Investment
-€17,170
Financing
-€250,927
Cash 2024
€4,709
From operations (derived)
+€263,970
Net result for the year
-€83,961
Depreciation
+€11,157
Receivables within one year
-€27,908
Deferred charges and accrued income
+€10,120
Trade debts
-€25,250
Tax, wage and social debts
+€142,415
Other debts
+€239,865
Accrued charges and deferred income
-€2,468
Investment (derived)
-€17,170
Investment in fixed assets (net)
-€17,170
Financing
-€250,927
Debts after one year
-€207,943
Current portion of long-term debt
+€7,016
Short-term financial debts
-€50,000
Cash 2025
€582
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,487,513 | €5,507,187 | +€19,674 | +0.4% |
| Fixed assets | 21/28 | €4,849,391 | €4,855,404 | +€6,013 | +0.1% |
| Tangible fixed assets | 22/27 | €16,266 | €22,279 | +€6,013 | +37.0% |
| Plant, machinery and equipment | 23 | €16,266 | €22,279 | +€6,013 | +37.0% |
| Financial fixed assets | 28 | €4,833,125 | €4,833,125 | = | 0.0% |
| Affiliated companies | 280/1 | €4,833,125 | €4,833,125 | = | 0.0% |
| Participating interests | 280 | €4,833,125 | €4,833,125 | = | 0.0% |
| Current assets | 29/58 | €638,122 | €651,783 | +€13,661 | +2.1% |
| Amounts receivable within one year | 40/41 | €579,596 | €607,504 | +€27,908 | +4.8% |
| Trade receivables | 40 | €346,432 | €497,138 | +€150,706 | +43.5% |
| Other amounts receivable | 41 | €233,164 | €110,366 | -€122,798 | -52.7% |
| Cash at bank and in hand | 54/58 | €4,709 | €582 | -€4,128 | -87.6% |
| Deferred charges and accrued income | 490/1 | €53,816 | €43,697 | -€10,120 | -18.8% |
| Total equity and liabilities | 10/49 | €5,487,513 | €5,507,187 | +€19,674 | +0.4% |
| Equity | 10/15 | €3,997,528 | €3,913,567 | -€83,961 | -2.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,777,528 | €3,693,567 | -€83,961 | -2.2% |
| Amounts payable | 17/49 | €1,489,984 | €1,593,619 | +€103,635 | +7.0% |
| Amounts payable after more than one year | 17 | €386,766 | €178,823 | -€207,943 | -53.8% |
| Financial debts | 170/4 | €386,766 | €178,823 | -€207,943 | -53.8% |
| Credit institutions | 173 | €386,766 | €178,823 | -€207,943 | -53.8% |
| Amounts payable within one year | 42/48 | €1,091,234 | €1,405,280 | +€314,046 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €200,927 | €207,943 | +€7,016 | +3.5% |
| Financial debts | 43 | €75,000 | €25,000 | -€50,000 | -66.7% |
| Credit institutions | 430/8 | €75,000 | €25,000 | -€50,000 | -66.7% |
| Trade debts | 44 | €257,036 | €231,786 | -€25,250 | -9.8% |
| Suppliers | 440/4 | €257,036 | €231,786 | -€25,250 | -9.8% |
| Taxes, remuneration and social security | 45 | €548,710 | €691,126 | +€142,415 | +26.0% |
| Taxes | 450/3 | €131,683 | €148,167 | +€16,484 | +12.5% |
| Remuneration and social security | 454/9 | €417,027 | €542,959 | +€125,931 | +30.2% |
| Other amounts payable | 47/48 | €9,561 | €249,426 | +€239,865 | +2508.7% |
| Accrued charges and deferred income | 492/3 | €11,984 | €9,516 | -€2,468 | -20.6% |
| Operating income | 70/76A | €4,366,782 | €4,745,171 | +€378,389 | +8.7% |
| Turnover | 70 | €4,309,133 | €4,675,759 | +€366,626 | +8.5% |
| Other operating income | 74 | €57,649 | €69,412 | +€11,762 | +20.4% |
| Operating charges | 60/66A | €4,216,240 | €4,741,593 | +€525,353 | +12.5% |
| Goods for resale, raw materials and consumables | 60 | €301,176 | €324,586 | +€23,409 | +7.8% |
| Purchases | 600/8 | €301,176 | €324,586 | +€23,409 | +7.8% |
| Services and other goods | 61 | €902,121 | €1,008,141 | +€106,020 | +11.8% |
| Remuneration, social security and pensions | 62 | €3,003,670 | €3,394,722 | +€391,052 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,273 | €11,157 | +€3,884 | +53.4% |
| Other operating charges | 640/8 | €2,000 | €2,988 | +€988 | +49.4% |
| Operating profit (loss) | 9901 | €150,542 | €3,578 | -€146,964 | -97.6% |
| Financial income | 75/76B | €7,530 | €4,108 | -€3,422 | -45.4% |
| Recurring financial income | 75 | €7,530 | €4,108 | -€3,422 | -45.4% |
| Income from financial fixed assets | 750 | €35 | €50 | +€15 | +42.8% |
| Income from current assets | 751 | €7,495 | €3,143 | -€4,352 | -58.1% |
| Other financial income | 752/9 | €0 | €915 | +€915 | +762641.7% |
| Financial charges | 65/66B | €82,476 | €86,450 | +€3,974 | +4.8% |
| Recurring financial charges | 65 | €82,476 | €86,450 | +€3,974 | +4.8% |
| Debt charges | 650 | €75,841 | €79,790 | +€3,949 | +5.2% |
| Other financial charges | 652/9 | €6,635 | €6,660 | +€25 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €75,597 | -€78,764 | -€154,361 | |
| Income taxes | 67/77 | €34,941 | €5,197 | -€29,744 | -85.1% |
| Taxes | 670/3 | €34,941 | €5,197 | -€29,744 | -85.1% |
| Profit (loss) for the period | 9904 | €40,656 | -€83,961 | -€124,617 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,656 | -€83,961 | -€124,617 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.