Inperno: 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.
Inperno
Largest movements
- Cash +€46,917
up €46,917 (+128%), from €36,657 to €83,574
mainly Net result for the year (+€121,579) and Depreciation (+€13,632)
- Tangible fixed assets -€12,738
down €12,738 (-29.4%), from €43,342 to €30,604
- Receivables within one year -€7,967
down €7,967 (-33.5%), from €23,780 to €15,813
- Stocks and contracts -€1,545
down €1,545 (-100%), from €1,545 to €0
- Profit (loss) carried forward +€121,579
up €121,579 (+43.8%), from -€277,345 to -€155,766
- Other debts -€88,000
down €88,000 (-32.5%), from €270,726 to €182,726
- Debts after one year -€9,153
down €9,153 (-37.3%), from €24,521 to €15,368
- Trade debts -€4,439
down €4,439 (-40.7%), from €10,894 to €6,456
- Tax, wage and social debts +€3,379
up €3,379 (+52.3%), from €6,467 to €9,846
- Gross operating margin +€23,983
up €23,983 (+21.1%), from €113,846 to €137,829
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 | €106,510 | €130,283 | +€23,773 | +22.3% |
| Fixed assets | 21/28 | €44,528 | €30,895 | -€13,632 | -30.6% |
| Intangible fixed assets | 21 | €1,186 | €292 | -€894 | -75.4% |
| Tangible fixed assets | 22/27 | €43,342 | €30,604 | -€12,738 | -29.4% |
| Furniture and vehicles | 24 | €43,342 | €30,604 | -€12,738 | -29.4% |
| Current assets | 29/58 | €61,982 | €99,387 | +€37,405 | +60.3% |
| Stocks and contracts in progress | 3 | €1,545 | €0 | -€1,545 | -100% |
| Stocks | 30/36 | €1,545 | €0 | -€1,545 | -100% |
| Amounts receivable within one year | 40/41 | €23,780 | €15,813 | -€7,967 | -33.5% |
| Trade receivables | 40 | €23,780 | €15,813 | -€7,967 | -33.5% |
| Cash at bank and in hand | 54/58 | €36,657 | €83,574 | +€46,917 | +128% |
| Total equity and liabilities | 10/49 | €106,510 | €130,283 | +€23,773 | +22.3% |
| Equity | 10/15 | -€214,845 | -€93,266 | +€121,579 | +56.6% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€277,345 | -€155,766 | +€121,579 | +43.8% |
| Amounts payable | 17/49 | €321,355 | €223,549 | -€97,806 | -30.4% |
| Amounts payable after more than one year | 17 | €24,521 | €15,368 | -€9,153 | -37.3% |
| Financial debts | 170/4 | €24,521 | €15,368 | -€9,153 | -37.3% |
| Amounts payable within one year | 42/48 | €296,834 | €208,181 | -€88,653 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €8,747 | €9,153 | +€406 | +4.6% |
| Trade debts | 44 | €10,894 | €6,456 | -€4,439 | -40.7% |
| Suppliers | 440/4 | €10,894 | €6,456 | -€4,439 | -40.7% |
| Taxes, remuneration and social security | 45 | €6,467 | €9,846 | +€3,379 | +52.3% |
| Taxes | 450/3 | €6,467 | €9,846 | +€3,379 | +52.3% |
| Other amounts payable | 47/48 | €270,726 | €182,726 | -€88,000 | -32.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,700 | €13,632 | -€68 | -0.5% |
| Other operating charges | 640/8 | €871 | €1,107 | +€236 | +27.1% |
| Gross operating margin | 9900 | €113,846 | €137,829 | +€23,983 | +21.1% |
| Operating profit (loss) | 9901 | €99,275 | €123,090 | +€23,815 | +24.0% |
| Financial income | 75/76B | €196 | €194 | -€2 | -1.1% |
| Recurring financial income | 75 | €196 | €194 | -€2 | -1.1% |
| Financial charges | 65/66B | €2,043 | €1,494 | -€549 | -26.9% |
| Recurring financial charges | 65 | €2,043 | €1,494 | -€549 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €97,428 | €121,790 | +€24,362 | +25.0% |
| Income taxes | 67/77 | €159 | €211 | +€51 | +32.0% |
| Profit (loss) for the period | 9904 | €97,269 | €121,579 | +€24,310 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,269 | €121,579 | +€24,310 | +25.0% |
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.