INOYA: 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.
INOYA
Largest movements
- Receivables within one year -€17,596
down €17,596 (-44.5%), from €39,535 to €21,939
of which Trade receivables: -€25,195
- Tangible fixed assets -€12,571
down €12,571 (-21.8%), from €57,642 to €45,071
- Receivables after one year -€6,600
down €6,600 (-22.7%), from €29,030 to €22,430
- Cash +€6,056
up €6,056 (+960.5%), from €631 to €6,687
mainly Receivables within one year (+€17,596) and Depreciation (+€13,318)
- Debts after one year -€8,770
down €8,770 (-40.2%), from €21,814 to €13,044
- Reserves -€7,438
down €7,438 (-17.0%), from €43,672 to €36,234
- Other debts -€4,775
down €4,775 (-24.1%), from €19,844 to €15,069
- Tax, wage and social debts -€3,053
down €3,053 (-38.2%), from €7,988 to €4,935
- Trade debts -€2,238
down €2,238 (-69.8%), from €3,206 to €968
- Gross operating margin -€7,018
down €7,018 (-41.2%), from €17,021 to €10,003
- Depreciation +€5,212
up €5,212 (+64.3%), from €8,106 to €13,318
- Other operating charges -€3,570
down €3,570 (-72.8%), from €4,903 to €1,333
- Taxes -€1,270
down €1,270 (-49.2%), from €2,583 to €1,313
- Financial charges -€327
down €327 (-17.1%), from €1,913 to €1,586
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 | €129,358 | €99,517 | -€29,841 | -23.1% |
| Fixed assets | 21/28 | €57,642 | €45,071 | -€12,571 | -21.8% |
| Tangible fixed assets | 22/27 | €57,642 | €45,071 | -€12,571 | -21.8% |
| Furniture and vehicles | 24 | €57,642 | €45,071 | -€12,571 | -21.8% |
| Current assets | 29/58 | €71,717 | €54,447 | -€17,270 | -24.1% |
| Amounts receivable after more than one year | 29 | €29,030 | €22,430 | -€6,600 | -22.7% |
| Other amounts receivable | 291 | €29,030 | €22,430 | -€6,600 | -22.7% |
| Amounts receivable within one year | 40/41 | €39,535 | €21,939 | -€17,596 | -44.5% |
| Trade receivables | 40 | €35,529 | €10,334 | -€25,195 | -70.9% |
| Other amounts receivable | 41 | €4,006 | €11,604 | +€7,598 | +189.7% |
| Cash at bank and in hand | 54/58 | €631 | €6,687 | +€6,056 | +960.5% |
| Deferred charges and accrued income | 490/1 | €2,521 | €3,391 | +€870 | +34.5% |
| Total equity and liabilities | 10/49 | €129,358 | €99,517 | -€29,841 | -23.1% |
| Equity | 10/15 | €62,222 | €54,784 | -€7,438 | -12.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €43,672 | €36,234 | -€7,438 | -17.0% |
| Distributable reserves | 133 | €43,672 | €36,234 | -€7,438 | -17.0% |
| Amounts payable | 17/49 | €67,136 | €44,733 | -€22,403 | -33.4% |
| Amounts payable after more than one year | 17 | €21,814 | €13,044 | -€8,770 | -40.2% |
| Financial debts | 170/4 | €21,814 | €13,044 | -€8,770 | -40.2% |
| Amounts payable within one year | 42/48 | €41,566 | €29,742 | -€11,825 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €10,529 | €8,770 | -€1,759 | -16.7% |
| Trade debts | 44 | €3,206 | €968 | -€2,238 | -69.8% |
| Suppliers | 440/4 | €3,206 | €968 | -€2,238 | -69.8% |
| Taxes, remuneration and social security | 45 | €7,988 | €4,935 | -€3,053 | -38.2% |
| Taxes | 450/3 | €7,988 | €4,935 | -€3,053 | -38.2% |
| Other amounts payable | 47/48 | €19,844 | €15,069 | -€4,775 | -24.1% |
| Accrued charges and deferred income | 492/3 | €3,755 | €1,948 | -€1,807 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,106 | €13,318 | +€5,212 | +64.3% |
| Other operating charges | 640/8 | €4,903 | €1,333 | -€3,570 | -72.8% |
| Gross operating margin | 9900 | €17,021 | €10,003 | -€7,018 | -41.2% |
| Operating profit (loss) | 9901 | €4,013 | -€4,648 | -€8,660 | |
| Financial income | 75/76B | €993 | €942 | -€51 | -5.1% |
| Recurring financial income | 75 | €993 | €942 | -€51 | -5.1% |
| Financial charges | 65/66B | €1,913 | €1,586 | -€327 | -17.1% |
| Recurring financial charges | 65 | €1,913 | €1,586 | -€327 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €3,092 | -€5,292 | -€8,384 | |
| Income taxes | 67/77 | €2,583 | €1,313 | -€1,270 | -49.2% |
| Profit (loss) for the period | 9904 | €509 | -€6,605 | -€7,114 | |
| Profit (loss) for the period to be appropriated | 9905 | €509 | -€6,605 | -€7,114 |
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 2 October 2026 via checked.be.