INNOPTIS: 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.
INNOPTIS
Largest movements
- Current investments -€40,003
down €40,003 (-40.0%), from €100,000 to €59,997
- Receivables within one year -€9,157
down €9,157 (-25.2%), from €36,266 to €27,109
of which Trade receivables: -€12,302
- Cash -€7,995
down €7,995 (-16.9%), from €47,220 to €39,225
mainly Contributions, distributions and other (-€57,928) and Investment in fixed assets (net) (-€26,811)
- Reserves -€36,745
down €36,745 (-15.8%), from €231,880 to €195,135
- Other debts -€14,493
down €14,493 (-20.0%), from €72,422 to €57,928
- Gross operating margin -€10,003
down €10,003 (-14.9%), from €66,956 to €56,953
- Taxes -€2,707
down €2,707 (-23.3%), from €11,636 to €8,929
- Depreciation +€1,711
up €1,711 (+7.3%), from €23,291 to €25,003
- Financial income +€1,517
new in 2025: €1,517
- Financial charges -€774
down €774 (-46.7%), from €1,658 to €885
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 | €319,071 | €263,750 | -€55,321 | -17.3% |
| Fixed assets | 21/28 | €131,011 | €132,819 | +€1,809 | +1.4% |
| Tangible fixed assets | 22/27 | €130,761 | €132,569 | +€1,809 | +1.4% |
| Land and buildings | 22 | €119,909 | €101,991 | -€17,918 | -14.9% |
| Plant, machinery and equipment | 23 | €755 | €388 | -€367 | -48.6% |
| Furniture and vehicles | 24 | €10,096 | €30,190 | +€20,094 | +199% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €188,061 | €130,931 | -€57,130 | -30.4% |
| Amounts receivable within one year | 40/41 | €36,266 | €27,109 | -€9,157 | -25.2% |
| Trade receivables | 40 | €32,902 | €20,600 | -€12,302 | -37.4% |
| Other amounts receivable | 41 | €3,364 | €6,509 | +€3,145 | +93.5% |
| Current investments | 50/53 | €100,000 | €59,997 | -€40,003 | -40.0% |
| Cash at bank and in hand | 54/58 | €47,220 | €39,225 | -€7,995 | -16.9% |
| Deferred charges and accrued income | 490/1 | €4,574 | €4,600 | +€26 | +0.6% |
| Total equity and liabilities | 10/49 | €319,071 | €263,750 | -€55,321 | -17.3% |
| Equity | 10/15 | €238,080 | €201,335 | -€36,745 | -15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €231,880 | €195,135 | -€36,745 | -15.8% |
| Distributable reserves | 133 | €231,880 | €195,135 | -€36,745 | -15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €80,992 | €62,415 | -€18,576 | -22.9% |
| Amounts payable within one year | 42/48 | €80,992 | €62,415 | -€18,576 | -22.9% |
| Trade debts | 44 | €2,631 | €1,404 | -€1,228 | -46.7% |
| Suppliers | 440/4 | €2,631 | €1,404 | -€1,228 | -46.7% |
| Taxes, remuneration and social security | 45 | €5,938 | €3,083 | -€2,855 | -48.1% |
| Taxes | 450/3 | €2,878 | €0 | -€2,878 | -100% |
| Remuneration and social security | 454/9 | €3,060 | €3,083 | +€23 | +0.7% |
| Other amounts payable | 47/48 | €72,422 | €57,928 | -€14,493 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,291 | €25,003 | +€1,711 | +7.3% |
| Other operating charges | 640/8 | €1,889 | €2,471 | +€582 | +30.8% |
| Gross operating margin | 9900 | €66,956 | €56,953 | -€10,003 | -14.9% |
| Operating profit (loss) | 9901 | €41,777 | €29,480 | -€12,296 | -29.4% |
| Financial income | 75/76B | - | €1,517 | +€1,517 | |
| Recurring financial income | 75 | - | €1,517 | +€1,517 | |
| Financial charges | 65/66B | €1,658 | €885 | -€774 | -46.7% |
| Recurring financial charges | 65 | €1,658 | €885 | -€774 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €40,118 | €30,112 | -€10,006 | -24.9% |
| Income taxes | 67/77 | €11,636 | €8,929 | -€2,707 | -23.3% |
| Profit (loss) for the period | 9904 | €28,482 | €21,183 | -€7,299 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,482 | €21,183 | -€7,299 | -25.6% |
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 19 October 2026 via checked.be.