INOY: 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.
INOY
Largest movements
- Cash +€33,728
up €33,728 (+25.0%), from €135,025 to €168,752
mainly Net result for the year (+€77,687) and Other debts (+€38,275)
- Receivables within one year -€24,680
down €24,680 (-48.2%), from €51,216 to €26,536
of which Trade receivables: -€24,973
- Tangible fixed assets -€8,982
down €8,982 (-19.9%), from €45,122 to €36,140
of which Furniture and vehicles: -€6,358
- Financial fixed assets -€2,475
down €2,475 (-94.0%), from €2,632 to €157
- Other debts +€38,275
up €38,275 (+28.9%), from €132,662 to €170,938
- Tax, wage and social debts -€29,435
down €29,435 (-64.5%), from €45,629 to €16,195
of which Taxes: -€19,998
- Trade debts -€8,136
down €8,136 (-53.0%), from €15,346 to €7,209
- Depreciation +€1,933
up €1,933 (+9.4%), from €20,579 to €22,512
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 | €235,203 | €234,900 | -€303 | -0.1% |
| Fixed assets | 21/28 | €47,755 | €36,298 | -€11,457 | -24.0% |
| Tangible fixed assets | 22/27 | €45,122 | €36,140 | -€8,982 | -19.9% |
| Furniture and vehicles | 24 | €7,579 | €1,221 | -€6,358 | -83.9% |
| Other tangible fixed assets | 26 | €37,544 | €34,920 | -€2,624 | -7.0% |
| Financial fixed assets | 28 | €2,632 | €157 | -€2,475 | -94.0% |
| Current assets | 29/58 | €187,449 | €198,602 | +€11,154 | +6.0% |
| Amounts receivable within one year | 40/41 | €51,216 | €26,536 | -€24,680 | -48.2% |
| Trade receivables | 40 | €51,216 | €26,243 | -€24,973 | -48.8% |
| Other amounts receivable | 41 | - | €293 | +€293 | |
| Cash at bank and in hand | 54/58 | €135,025 | €168,752 | +€33,728 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,208 | €3,314 | +€2,106 | +174% |
| Total equity and liabilities | 10/49 | €235,203 | €234,900 | -€303 | -0.1% |
| Equity | 10/15 | €40,559 | €40,559 | = | 0.0% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €39,959 | €39,959 | = | 0.0% |
| Distributable reserves | 133 | €39,959 | €39,959 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €194,644 | €194,342 | -€303 | -0.2% |
| Amounts payable within one year | 42/48 | €193,637 | €194,342 | +€704 | +0.4% |
| Trade debts | 44 | €15,346 | €7,209 | -€8,136 | -53.0% |
| Suppliers | 440/4 | €15,346 | €7,209 | -€8,136 | -53.0% |
| Taxes, remuneration and social security | 45 | €45,629 | €16,195 | -€29,435 | -64.5% |
| Taxes | 450/3 | €36,193 | €16,195 | -€19,998 | -55.3% |
| Remuneration and social security | 454/9 | €9,436 | €0 | -€9,436 | -100% |
| Other amounts payable | 47/48 | €132,662 | €170,938 | +€38,275 | +28.9% |
| Accrued charges and deferred income | 492/3 | €1,007 | €0 | -€1,007 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,579 | €22,512 | +€1,933 | +9.4% |
| Other operating charges | 640/8 | €1,533 | €1,598 | +€65 | +4.3% |
| Gross operating margin | 9900 | €128,654 | €128,525 | -€130 | -0.1% |
| Operating profit (loss) | 9901 | €106,542 | €104,414 | -€2,128 | -2.0% |
| Financial income | 75/76B | €85 | €147 | +€62 | +73.3% |
| Recurring financial income | 75 | €85 | €147 | +€62 | +73.3% |
| Financial charges | 65/66B | €2,226 | €2,132 | -€93 | -4.2% |
| Recurring financial charges | 65 | €2,226 | €2,132 | -€93 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €104,402 | €102,429 | -€1,972 | -1.9% |
| Income taxes | 67/77 | €25,380 | €24,742 | -€638 | -2.5% |
| Profit (loss) for the period | 9904 | €79,021 | €77,687 | -€1,334 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,021 | €77,687 | -€1,334 | -1.7% |
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 17 October 2026 via checked.be.