INNSPIKE: 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.
INNSPIKE
Largest movements
- Cash -€94,231
down €94,231 (-52.1%), from €181,013 to €86,782
mainly Debts after one year (-€33,956) and Net result for the year (-€31,638)
- Receivables within one year +€27,855
up €27,855 (+624.9%), from €4,457 to €32,312
of which Trade receivables: +€14,140
- Tangible fixed assets -€26,094
down €26,094 (-25.8%), from €101,168 to €75,074
of which Leasing and similar rights: -€19,278
- Deferred charges and accrued income -€4,348
down €4,348 (-5.3%), from €81,855 to €77,507
- Debts after one year -€33,956
down €33,956 (-49.5%), from €68,656 to €34,701
- Reserves -€31,638
down €31,638 (-17.5%), from €181,032 to €149,394
- Other debts -€21,898
no longer reported in 2025 (was €21,898)
- Trade debts -€18,965
down €18,965 (-48.7%), from €38,981 to €20,016
- Accrued charges and deferred income +€8,518
new in 2025: €8,518
- Gross operating margin +€32,820
up €32,820, from -€26,691 to €6,129
- Other operating charges +€1,530
up €1,530 (+80.3%), from €1,905 to €3,435
- Taxes +€1,449
up €1,449 (+488.7%), from €297 to €1,746
- Financial charges -€851
down €851 (-24.9%), from €3,420 to €2,569
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 | €368,493 | €271,674 | -€96,819 | -26.3% |
| Fixed assets | 21/28 | €101,168 | €75,074 | -€26,094 | -25.8% |
| Tangible fixed assets | 22/27 | €101,168 | €75,074 | -€26,094 | -25.8% |
| Plant, machinery and equipment | 23 | €5,006 | €6,376 | +€1,370 | +27.4% |
| Furniture and vehicles | 24 | €12,912 | €10,249 | -€2,663 | -20.6% |
| Leasing and similar rights | 25 | €52,129 | €32,851 | -€19,278 | -37.0% |
| Other tangible fixed assets | 26 | €31,121 | €25,598 | -€5,524 | -17.7% |
| Current assets | 29/58 | €267,325 | €196,601 | -€70,724 | -26.5% |
| Amounts receivable within one year | 40/41 | €4,457 | €32,312 | +€27,855 | +624.9% |
| Trade receivables | 40 | €4,456 | €18,596 | +€14,140 | +317.3% |
| Other amounts receivable | 41 | €1 | €13,716 | +€13,715 | +1576435.6% |
| Cash at bank and in hand | 54/58 | €181,013 | €86,782 | -€94,231 | -52.1% |
| Deferred charges and accrued income | 490/1 | €81,855 | €77,507 | -€4,348 | -5.3% |
| Total equity and liabilities | 10/49 | €368,493 | €271,674 | -€96,819 | -26.3% |
| Equity | 10/15 | €199,632 | €167,994 | -€31,638 | -15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,032 | €149,394 | -€31,638 | -17.5% |
| Distributable reserves | 133 | €181,032 | €149,394 | -€31,638 | -17.5% |
| Amounts payable | 17/49 | €168,861 | €103,681 | -€65,180 | -38.6% |
| Amounts payable after more than one year | 17 | €68,656 | €34,701 | -€33,956 | -49.5% |
| Financial debts | 170/4 | €68,656 | €34,701 | -€33,956 | -49.5% |
| Amounts payable within one year | 42/48 | €100,205 | €60,462 | -€39,742 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €32,979 | €33,956 | +€977 | +3.0% |
| Financial debts | 43 | €571 | - | -€571 | |
| Other loans | 439 | €571 | - | -€571 | |
| Trade debts | 44 | €38,981 | €20,016 | -€18,965 | -48.7% |
| Suppliers | 440/4 | €38,981 | €20,016 | -€18,965 | -48.7% |
| Taxes, remuneration and social security | 45 | €5,776 | €6,491 | +€714 | +12.4% |
| Taxes | 450/3 | €5,776 | €6,491 | +€714 | +12.4% |
| Other amounts payable | 47/48 | €21,898 | - | -€21,898 | |
| Accrued charges and deferred income | 492/3 | - | €8,518 | +€8,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,178 | €29,277 | +€99 | +0.3% |
| Other operating charges | 640/8 | €1,905 | €3,435 | +€1,530 | +80.3% |
| Non-recurring operating charges | 66A | - | €749 | +€749 | |
| Gross operating margin | 9900 | -€26,691 | €6,129 | +€32,820 | |
| Operating profit (loss) | 9901 | -€57,774 | -€27,332 | +€30,442 | +52.7% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €3,420 | €2,569 | -€851 | -24.9% |
| Recurring financial charges | 65 | €3,420 | €2,569 | -€851 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€61,194 | -€29,893 | +€31,302 | +51.2% |
| Income taxes | 67/77 | €297 | €1,746 | +€1,449 | +488.7% |
| Profit (loss) for the period | 9904 | -€61,491 | -€31,638 | +€29,853 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,491 | -€31,638 | +€29,853 | +48.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.