INOXCENTER: 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.
What changed
INOXCENTER
NACE 47.640, Retail sale of games and toys
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€27,609
2023 · €8,155+€19,454
Equity
€295,016
2023 · €267,407+€27,609
Cash
€40,966
2023 · €34,099+€6,867
Balance sheet total
€679,787
2023 · €692,709-€12,923
Largest movements
Assets
- Receivables within one year -€17,411
down €17,411 (-19.3%), from €90,309 to €72,897
of which Trade receivables: -€12,146
Equity and liabilities
- Debts after one year -€115,069
down €115,069 (-51.0%), from €225,718 to €110,650
- Trade debts +€76,153
up €76,153 (+55.8%), from €136,458 to €212,611
- Reserves +€27,656
up €27,656 (+11.7%), from €236,114 to €263,771
of which Distributable reserves: +€29,800
Income statement
- Write-downs -€13,131
down €13,131 (-100%), from €13,131 to €0
- Provisions -€8,725
down €8,725 (-100%), from €8,725 to €0
- Taxes +€6,470
up €6,470 (+173%), from €3,735 to €10,205
- Financial charges -€5,897
down €5,897 (-66.1%), from €8,918 to €3,021
- Depreciation -€5,428
down €5,428 (-26.7%), from €20,314 to €14,886
From the 2023 result to the 2024 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.
Result 2023
€8,155
Gross operating margin
-€2,226
Staff costs
-€1,681
Depreciation
+€5,428
Write-downs
+€13,131
Provisions
+€8,725
Other operating charges
-€2,260
Financial income
-€1,169
Financial charges
+€5,897
Taxes
-€6,470
Deferred taxes and other
+€81
Result 2024
€27,609
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€134,652
Investment
-€13,073
Financing
-€114,711
Cash 2023
€34,099
From operations (derived)
+€134,652
Net result for the year
+€27,609
Depreciation
+€14,886
Stocks and contracts
+€475
Receivables within one year
+€17,411
Smaller working-capital items
+€141
Provisions
-€900
Trade debts
+€76,153
Tax, wage and social debts
-€1,123
Investment (derived)
-€13,073
Investment in fixed assets (net)
-€13,073
Financing
-€114,711
Debts after one year
-€115,069
Current portion of long-term debt
+€357
Cash 2024
€40,966
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €692,709 | €679,787 | -€12,923 | -1.9% |
| Fixed assets | 21/28 | €566,787 | €564,974 | -€1,813 | -0.3% |
| Tangible fixed assets | 22/27 | €565,453 | €563,640 | -€1,813 | -0.3% |
| Land and buildings | 22 | €477,701 | €475,888 | -€1,813 | -0.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €87,753 | €87,753 | = | 0.0% |
| Financial fixed assets | 28 | €1,333 | €1,333 | = | 0.0% |
| Current assets | 29/58 | €125,923 | €114,813 | -€11,110 | -8.8% |
| Stocks and contracts in progress | 3 | €1,424 | €950 | -€475 | -33.3% |
| Stocks | 30/36 | €1,424 | €950 | -€475 | -33.3% |
| Amounts receivable within one year | 40/41 | €90,309 | €72,897 | -€17,411 | -19.3% |
| Trade receivables | 40 | €85,043 | €72,897 | -€12,146 | -14.3% |
| Other amounts receivable | 41 | €5,265 | €0 | -€5,265 | -100% |
| Cash at bank and in hand | 54/58 | €34,099 | €40,966 | +€6,867 | +20.1% |
| Deferred charges and accrued income | 490/1 | €91 | €0 | -€91 | -100% |
| Total equity and liabilities | 10/49 | €692,709 | €679,787 | -€12,923 | -1.9% |
| Equity | 10/15 | €267,407 | €295,016 | +€27,609 | +10.3% |
| Contributions | 10/11 | €31,235 | €31,235 | = | 0.0% |
| Reserves | 13 | €236,114 | €263,771 | +€27,656 | +11.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €50,714 | €48,571 | -€2,144 | -4.2% |
| Distributable reserves | 133 | €185,400 | €215,200 | +€29,800 | +16.1% |
| Profit (loss) carried forward | 14 | €58 | €11 | -€47 | -80.8% |
| Provisions and deferred taxes | 16 | €30,027 | €29,127 | -€900 | -3.0% |
| Provisions for liabilities and charges | 160/5 | €8,725 | €8,725 | = | 0.0% |
| Major repairs and maintenance | 162 | €8,725 | €8,725 | = | 0.0% |
| Deferred taxes | 168 | €21,302 | €20,402 | -€900 | -4.2% |
| Amounts payable | 17/49 | €395,275 | €355,644 | -€39,631 | -10.0% |
| Amounts payable after more than one year | 17 | €225,718 | €110,650 | -€115,069 | -51.0% |
| Financial debts | 170/4 | €225,718 | €110,650 | -€115,069 | -51.0% |
| Amounts payable within one year | 42/48 | €169,557 | €244,994 | +€75,437 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €24,711 | €25,069 | +€357 | +1.4% |
| Trade debts | 44 | €136,458 | €212,611 | +€76,153 | +55.8% |
| Suppliers | 440/4 | €136,458 | €212,611 | +€76,153 | +55.8% |
| Taxes, remuneration and social security | 45 | €8,388 | €7,264 | -€1,123 | -13.4% |
| Taxes | 450/3 | €4,159 | €2,299 | -€1,859 | -44.7% |
| Remuneration and social security | 454/9 | €4,229 | €4,965 | +€736 | +17.4% |
| Other amounts payable | 47/48 | €0 | €50 | +€50 | |
| Remuneration, social security and pensions | 62 | €42,685 | €44,366 | +€1,681 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,314 | €14,886 | -€5,428 | -26.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,131 | €0 | -€13,131 | -100% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,725 | €0 | -€8,725 | -100% |
| Other operating charges | 640/8 | €2,213 | €4,473 | +€2,260 | +102% |
| Gross operating margin | 9900 | €105,711 | €103,485 | -€2,226 | -2.1% |
| Operating profit (loss) | 9901 | €18,644 | €39,760 | +€21,115 | +113% |
| Financial income | 75/76B | €1,344 | €175 | -€1,169 | -87.0% |
| Recurring financial income | 75 | €1,344 | €175 | -€1,169 | -87.0% |
| Financial charges | 65/66B | €8,918 | €3,021 | -€5,897 | -66.1% |
| Recurring financial charges | 65 | €8,918 | €3,021 | -€5,897 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €11,071 | €36,914 | +€25,843 | +233% |
| Transfer from deferred taxes | 780 | €819 | €900 | +€81 | +9.9% |
| Income taxes | 67/77 | €3,735 | €10,205 | +€6,470 | +173% |
| Profit (loss) for the period | 9904 | €8,155 | €27,609 | +€19,454 | +239% |
| Transfer from tax-exempt reserves | 789 | €1,951 | €2,144 | +€193 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,106 | €29,753 | +€19,647 | +194% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.