INO_100: 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.
INO_100
Largest movements
- Tangible fixed assets -€4,489
down €4,489 (-77.3%), from €5,808 to €1,319
of which Furniture and vehicles: -€3,856
- Cash +€3,578
up €3,578 (+562.6%), from €636 to €4,214
mainly Other debts (+€6,877) and Depreciation (+€4,489)
- Receivables within one year +€1,948
up €1,948 (+76.9%), from €2,533 to €4,481
- Other debts +€6,877
up €6,877 (+47.1%), from €14,593 to €21,470
- Profit (loss) carried forward -€6,241
down €6,241 (-63.9%), from -€9,769 to -€16,010
- Tax, wage and social debts +€376
up €376 (+32.6%), from €1,153 to €1,529
- Gross operating margin -€667
down €667 (-66.4%), from -€1,004 to -€1,671
- Depreciation +€647
up €647 (+16.8%), from €3,842 to €4,489
- Other operating charges -€351
down €351 (-73.4%), from €478 to €127
- Financial income +€111
new in 2025: €111
- Financial charges -€25
down €25 (-27.8%), from €90 to €65
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 | €8,977 | €10,014 | +€1,037 | +11.6% |
| Fixed assets | 21/28 | €5,808 | €1,319 | -€4,489 | -77.3% |
| Tangible fixed assets | 22/27 | €5,808 | €1,319 | -€4,489 | -77.3% |
| Plant, machinery and equipment | 23 | €1,347 | €714 | -€633 | -47.0% |
| Furniture and vehicles | 24 | €4,461 | €605 | -€3,856 | -86.4% |
| Current assets | 29/58 | €3,169 | €8,695 | +€5,526 | +174.4% |
| Amounts receivable within one year | 40/41 | €2,533 | €4,481 | +€1,948 | +76.9% |
| Trade receivables | 40 | €2,533 | €4,481 | +€1,948 | +76.9% |
| Cash at bank and in hand | 54/58 | €636 | €4,214 | +€3,578 | +562.6% |
| Total equity and liabilities | 10/49 | €8,977 | €10,014 | +€1,037 | +11.6% |
| Equity | 10/15 | -€6,769 | -€13,010 | -€6,241 | -92.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,769 | -€16,010 | -€6,241 | -63.9% |
| Amounts payable | 17/49 | €15,746 | €23,024 | +€7,278 | +46.2% |
| Amounts payable within one year | 42/48 | €15,746 | €23,024 | +€7,278 | +46.2% |
| Trade debts | 44 | - | €25 | +€25 | |
| Suppliers | 440/4 | - | €25 | +€25 | |
| Taxes, remuneration and social security | 45 | €1,153 | €1,529 | +€376 | +32.6% |
| Taxes | 450/3 | €1,153 | €1,529 | +€376 | +32.6% |
| Other amounts payable | 47/48 | €14,593 | €21,470 | +€6,877 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,842 | €4,489 | +€647 | +16.8% |
| Other operating charges | 640/8 | €478 | €127 | -€351 | -73.4% |
| Gross operating margin | 9900 | -€1,004 | -€1,671 | -€667 | -66.4% |
| Operating profit (loss) | 9901 | -€5,324 | -€6,287 | -€963 | -18.1% |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €90 | €65 | -€25 | -27.8% |
| Recurring financial charges | 65 | €90 | €65 | -€25 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,414 | -€6,241 | -€827 | -15.3% |
| Profit (loss) for the period | 9904 | -€5,414 | -€6,241 | -€827 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,414 | -€6,241 | -€827 | -15.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.