INPLASCO: 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
INPLASCO
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€95,159
2024 · -€35,495+€130,654
Equity
€865,836
2024 · €950,676-€84,841
Cash
€30,246
2024 · €22,097+€8,149
Balance sheet total
€1.8m
2024 · €2.1m-€223,078
Largest movements
Assets
- Receivables within one year -€358,063
down €358,063 (-35.1%), from €1.0m to €661,047
of which Trade receivables: -€266,050
- Stocks and contracts +€188,861
up €188,861 (+22.2%), from €849,849 to €1.0m
- Tangible fixed assets -€29,959
down €29,959 (-25.8%), from €115,908 to €85,949
of which Furniture and vehicles: -€17,974
- Intangible fixed assets -€26,422
down €26,422 (-91.9%), from €28,749 to €2,328
Equity and liabilities
- Short-term financial debts -€105,785
down €105,785 (-21.6%), from €490,829 to €385,044
- Profit (loss) carried forward -€84,841
down €84,841 (-10.8%), from €785,521 to €700,681
- Current portion of long-term debt -€38,761
down €38,761 (-48.7%), from €79,623 to €40,862
Income statement
- Write-downs -€281,753
down €281,753, from €67,848 to -€213,904
- Staff costs +€79,681
up €79,681 (+11.6%), from €686,468 to €766,149
- Gross operating margin -€49,511
down €49,511 (-5.7%), from €868,096 to €818,585
- Taxes +€48,648
up €48,648 (+631%), from €7,714 to €56,362
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.
Result 2024
-€35,495
Gross operating margin
-€49,511
Staff costs
-€79,681
Depreciation
-€6,554
Write-downs
+€281,753
Other operating charges
-€2,036
Other operating items
+€38,103
Financial income
-€3,259
Financial charges
+€487
Taxes
-€48,648
Result 2025
€95,159
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€351,911
Investment
-€1,705
Financing
-€342,057
Cash 2024
€22,097
From operations (derived)
+€351,911
Net result for the year
+€95,159
Depreciation
+€58,085
Stocks and contracts
-€188,861
Receivables within one year
+€358,063
Deferred charges and accrued income
+€5,643
Trade debts
+€19,976
Tax, wage and social debts
+€4,866
Accrued charges and deferred income
-€1,021
Investment (derived)
-€1,705
Investment in fixed assets (net)
-€1,705
Financing
-€342,057
Debts after one year
-€17,512
Current portion of long-term debt
-€38,761
Short-term financial debts
-€105,785
Contributions, distributions and other
-€180,000
Cash 2025
€30,246
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,070,554 | €1,847,476 | -€223,078 | -10.8% |
| Fixed assets | 21/28 | €144,658 | €88,277 | -€56,380 | -39.0% |
| Intangible fixed assets | 21 | €28,749 | €2,328 | -€26,422 | -91.9% |
| Tangible fixed assets | 22/27 | €115,908 | €85,949 | -€29,959 | -25.8% |
| Plant, machinery and equipment | 23 | €36,250 | €24,265 | -€11,985 | -33.1% |
| Furniture and vehicles | 24 | €79,659 | €61,684 | -€17,974 | -22.6% |
| Current assets | 29/58 | €1,925,896 | €1,759,199 | -€166,697 | -8.7% |
| Stocks and contracts in progress | 3 | €849,849 | €1,038,709 | +€188,861 | +22.2% |
| Stocks | 30/36 | €849,849 | €1,038,709 | +€188,861 | +22.2% |
| Amounts receivable within one year | 40/41 | €1,019,110 | €661,047 | -€358,063 | -35.1% |
| Trade receivables | 40 | €784,653 | €518,603 | -€266,050 | -33.9% |
| Other amounts receivable | 41 | €234,457 | €142,443 | -€92,014 | -39.2% |
| Cash at bank and in hand | 54/58 | €22,097 | €30,246 | +€8,149 | +36.9% |
| Deferred charges and accrued income | 490/1 | €34,840 | €29,197 | -€5,643 | -16.2% |
| Total equity and liabilities | 10/49 | €2,070,554 | €1,847,476 | -€223,078 | -10.8% |
| Equity | 10/15 | €950,676 | €865,836 | -€84,841 | -8.9% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €134,155 | €134,155 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €131,055 | €131,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | €785,521 | €700,681 | -€84,841 | -10.8% |
| Amounts payable | 17/49 | €1,119,878 | €981,641 | -€138,237 | -12.3% |
| Amounts payable after more than one year | 17 | €38,294 | €20,782 | -€17,512 | -45.7% |
| Financial debts | 170/4 | €38,294 | €20,782 | -€17,512 | -45.7% |
| Amounts payable within one year | 42/48 | €1,080,562 | €960,859 | -€119,704 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €79,623 | €40,862 | -€38,761 | -48.7% |
| Financial debts | 43 | €490,829 | €385,044 | -€105,785 | -21.6% |
| Credit institutions | 430/8 | €490,829 | €385,044 | -€105,785 | -21.6% |
| Trade debts | 44 | €390,545 | €410,520 | +€19,976 | +5.1% |
| Suppliers | 440/4 | €390,545 | €410,520 | +€19,976 | +5.1% |
| Taxes, remuneration and social security | 45 | €119,566 | €124,432 | +€4,866 | +4.1% |
| Taxes | 450/3 | €42,499 | €42,674 | +€175 | +0.4% |
| Remuneration and social security | 454/9 | €77,067 | €81,758 | +€4,691 | +6.1% |
| Accrued charges and deferred income | 492/3 | €1,021 | - | -€1,021 | |
| Non-recurring operating income | 76A | €29,794 | €1,412 | -€28,382 | -95.3% |
| Remuneration, social security and pensions | 62 | €686,468 | €766,149 | +€79,681 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,531 | €58,085 | +€6,554 | +12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €67,848 | -€213,904 | -€281,753 | |
| Other operating charges | 640/8 | €11,326 | €13,362 | +€2,036 | +18.0% |
| Non-recurring operating charges | 66A | €43,265 | €5,162 | -€38,103 | -88.1% |
| Gross operating margin | 9900 | €868,096 | €818,585 | -€49,511 | -5.7% |
| Operating profit (loss) | 9901 | €7,657 | €189,731 | +€182,074 | +2,378% |
| Financial income | 75/76B | €5,746 | €2,487 | -€3,259 | -56.7% |
| Recurring financial income | 75 | €5,746 | €2,487 | -€3,259 | -56.7% |
| Financial charges | 65/66B | €41,184 | €40,697 | -€487 | -1.2% |
| Recurring financial charges | 65 | €41,184 | €40,697 | -€487 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,781 | €151,522 | +€179,303 | |
| Income taxes | 67/77 | €7,714 | €56,362 | +€48,648 | +631% |
| Profit (loss) for the period | 9904 | -€35,495 | €95,159 | +€130,654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,495 | €95,159 | +€130,654 |
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 15 October 2026 via checked.be.