INOPIA.BE: 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.
INOPIA.BE
Largest movements
- Cash -€67,113
down €67,113 (-76.0%), from €88,335 to €21,222
mainly Current portion of long-term debt (-€57,892) and Other debts (-€19,274)
- Current portion of long-term debt -€57,892
no longer reported in 2025 (was €57,892)
- Other debts -€19,274
down €19,274 (-3.1%), from €626,839 to €607,565
- Profit (loss) carried forward +€6,048
up €6,048 (+0.1%), from -€4.3m to -€4.2m
- Financial income -€60,013
down €60,013 (-99.9%), from €60,075 to €62
- Gross operating margin -€7,027
down €7,027 (-36.7%), from €19,167 to €12,140
- Financial charges -€2,531
down €2,531 (-98.2%), from €2,577 to €46
- Taxes +€746
up €746 (+3390.9%), from €22 to €768
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 | €597,281 | €525,194 | -€72,087 | -12.1% |
| Fixed assets | 21/28 | €508,113 | €503,245 | -€4,868 | -1.0% |
| Tangible fixed assets | 22/27 | €7,416 | €2,548 | -€4,868 | -65.6% |
| Furniture and vehicles | 24 | €7,416 | €2,548 | -€4,868 | -65.6% |
| Financial fixed assets | 28 | €500,697 | €500,697 | = | 0.0% |
| Current assets | 29/58 | €89,168 | €21,949 | -€67,219 | -75.4% |
| Amounts receivable within one year | 40/41 | €506 | €388 | -€118 | -23.3% |
| Other amounts receivable | 41 | €506 | €388 | -€118 | -23.3% |
| Cash at bank and in hand | 54/58 | €88,335 | €21,222 | -€67,113 | -76.0% |
| Deferred charges and accrued income | 490/1 | €327 | €339 | +€12 | +3.7% |
| Total equity and liabilities | 10/49 | €597,281 | €525,194 | -€72,087 | -12.1% |
| Equity | 10/15 | -€90,208 | -€84,160 | +€6,048 | +6.7% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Reserves | 13 | €1,662,967 | €1,662,967 | = | 0.0% |
| Distributable reserves | 133 | €1,662,967 | €1,662,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,253,175 | -€4,247,127 | +€6,048 | +0.1% |
| Amounts payable | 17/49 | €687,489 | €609,354 | -€78,135 | -11.4% |
| Amounts payable within one year | 42/48 | €685,006 | €609,354 | -€75,652 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €57,892 | - | -€57,892 | |
| Trade debts | 44 | €275 | €1,007 | +€732 | +266.2% |
| Suppliers | 440/4 | €275 | €1,007 | +€732 | +266.2% |
| Taxes, remuneration and social security | 45 | - | €782 | +€782 | |
| Taxes | 450/3 | - | €782 | +€782 | |
| Other amounts payable | 47/48 | €626,839 | €607,565 | -€19,274 | -3.1% |
| Accrued charges and deferred income | 492/3 | €2,483 | - | -€2,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,867 | €4,868 | +€1 | 0.0% |
| Other operating charges | 640/8 | €489 | €472 | -€17 | -3.5% |
| Gross operating margin | 9900 | €19,167 | €12,140 | -€7,027 | -36.7% |
| Operating profit (loss) | 9901 | €13,811 | €6,800 | -€7,011 | -50.8% |
| Financial income | 75/76B | €60,075 | €62 | -€60,013 | -99.9% |
| Recurring financial income | 75 | €60,075 | €62 | -€60,013 | -99.9% |
| Financial charges | 65/66B | €2,577 | €46 | -€2,531 | -98.2% |
| Recurring financial charges | 65 | €2,577 | €46 | -€2,531 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €71,309 | €6,816 | -€64,493 | -90.4% |
| Income taxes | 67/77 | €22 | €768 | +€746 | +3390.9% |
| Profit (loss) for the period | 9904 | €71,287 | €6,048 | -€65,239 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,287 | €6,048 | -€65,239 | -91.5% |
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 3 October 2026 via checked.be.