INOME: 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.
INOME
Largest movements
- Receivables within one year -€41,700
down €41,700 (-35.4%), from €117,800 to €76,100
of which Other amounts receivable: -€29,700
- Cash +€40,178
up €40,178 (+335%), from €12,011 to €52,189
mainly Receivables within one year (+€41,700) and Net result for the year (+€4,552)
- Deferred charges and accrued income +€4,058
up €4,058 (+45.1%), from €8,991 to €13,050
- Reserves +€4,552
up €4,552 (+2.0%), from €226,297 to €230,849
- Tax, wage and social debts -€3,411
down €3,411 (-38.5%), from €8,858 to €5,448
- Gross operating margin +€3,733
up €3,733 (+70.1%), from €5,327 to €9,060
- Taxes +€762
up €762 (+43.2%), from €1,766 to €2,529
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 | €259,543 | €261,487 | +€1,943 | +0.7% |
| Fixed assets | 21/28 | €120,741 | €120,148 | -€593 | -0.5% |
| Tangible fixed assets | 22/27 | €741 | €148 | -€593 | -80.0% |
| Furniture and vehicles | 24 | €741 | €148 | -€593 | -80.0% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €138,802 | €141,339 | +€2,537 | +1.8% |
| Amounts receivable within one year | 40/41 | €117,800 | €76,100 | -€41,700 | -35.4% |
| Trade receivables | 40 | €12,000 | €0 | -€12,000 | -100% |
| Other amounts receivable | 41 | €105,800 | €76,100 | -€29,700 | -28.1% |
| Cash at bank and in hand | 54/58 | €12,011 | €52,189 | +€40,178 | +335% |
| Deferred charges and accrued income | 490/1 | €8,991 | €13,050 | +€4,058 | +45.1% |
| Total equity and liabilities | 10/49 | €259,543 | €261,487 | +€1,943 | +0.7% |
| Equity | 10/15 | €232,497 | €237,049 | +€4,552 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €226,297 | €230,849 | +€4,552 | +2.0% |
| Distributable reserves | 133 | €226,297 | €230,849 | +€4,552 | +2.0% |
| Amounts payable | 17/49 | €27,047 | €24,438 | -€2,608 | -9.6% |
| Amounts payable within one year | 42/48 | €27,047 | €24,438 | -€2,608 | -9.6% |
| Trade debts | 44 | €1,267 | €1,399 | +€132 | +10.4% |
| Suppliers | 440/4 | €1,267 | €1,399 | +€132 | +10.4% |
| Taxes, remuneration and social security | 45 | €8,858 | €5,448 | -€3,411 | -38.5% |
| Taxes | 450/3 | €8,858 | €5,448 | -€3,411 | -38.5% |
| Other amounts payable | 47/48 | €16,922 | €17,592 | +€670 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €593 | €593 | = | 0.0% |
| Other operating charges | 640/8 | €1,398 | €1,386 | -€12 | -0.9% |
| Gross operating margin | 9900 | €5,327 | €9,060 | +€3,733 | +70.1% |
| Operating profit (loss) | 9901 | €3,336 | €7,081 | +€3,745 | +112% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €33 | €0 | -€33 | -100% |
| Recurring financial charges | 65 | €33 | €0 | -€33 | -100% |
| Profit (loss) for the period before taxes | 9903 | €3,306 | €7,081 | +€3,775 | +114% |
| Income taxes | 67/77 | €1,766 | €2,529 | +€762 | +43.2% |
| Profit (loss) for the period | 9904 | €1,539 | €4,552 | +€3,013 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €1,539 | €4,552 | +€3,013 | +196% |
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 15 October 2026 via checked.be.