INPROCO: 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.
INPROCO
Largest movements
- Receivables within one year +€234,304
up €234,304 (+335.8%), from €69,785 to €304,089
of which Other amounts receivable: +€211,282
- Current investments -€198,944
down €198,944 (-100.0%), from €198,944 to €0
- Cash +€23,077
up €23,077 (+38.6%), from €59,744 to €82,821
mainly Current investments (+€198,944) and Net result for the year (+€191,807)
- Tangible fixed assets -€13,541
down €13,541 (-42.3%), from €32,023 to €18,482
- Reserves +€137,845
up €137,845 (+59.8%), from €230,637 to €368,482
- Provisions -€51,494
down €51,494 (-100.0%), from €51,494 to €0
- Other debts -€43,026
down €43,026 (-100.0%), from €43,026 to €0
- Tax, wage and social debts +€6,325
up €6,325 (+27.9%), from €22,708 to €29,032
- Current portion of long-term debt -€6,023
down €6,023 (-100.0%), from €6,023 to €0
- Gross operating margin +€126,742
up €126,742 (+75.5%), from €167,887 to €294,629
- Taxes +€39,627
up €39,627 (+82.6%), from €47,966 to €87,593
- Depreciation -€5,123
down €5,123 (-27.4%), from €18,664 to €13,541
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €362,209 | €406,729 | +€44,520 | +12.3% |
| Fixed assets | 21/28 | €32,423 | €18,881 | -€13,541 | -41.8% |
| Tangible fixed assets | 22/27 | €32,023 | €18,482 | -€13,541 | -42.3% |
| Furniture and vehicles | 24 | €32,023 | €18,482 | -€13,541 | -42.3% |
| Financial fixed assets | 28 | €399 | €399 | = | 0.0% |
| Current assets | 29/58 | €329,786 | €387,848 | +€58,061 | +17.6% |
| Amounts receivable within one year | 40/41 | €69,785 | €304,089 | +€234,304 | +335.8% |
| Trade receivables | 40 | €69,482 | €92,503 | +€23,021 | +33.1% |
| Other amounts receivable | 41 | €303 | €211,585 | +€211,282 | +69681.8% |
| Current investments | 50/53 | €198,944 | €0 | -€198,944 | -100.0% |
| Cash at bank and in hand | 54/58 | €59,744 | €82,821 | +€23,077 | +38.6% |
| Deferred charges and accrued income | 490/1 | €1,313 | €938 | -€375 | -28.6% |
| Total equity and liabilities | 10/49 | €362,209 | €406,729 | +€44,520 | +12.3% |
| Equity | 10/15 | €236,837 | €374,682 | +€137,845 | +58.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €230,637 | €368,482 | +€137,845 | +59.8% |
| Distributable reserves | 133 | €230,637 | €368,482 | +€137,845 | +59.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €51,494 | €0 | -€51,494 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €51,494 | €0 | -€51,494 | -100.0% |
| Pensions and similar obligations | 160 | €51,494 | €0 | -€51,494 | -100.0% |
| Amounts payable | 17/49 | €73,879 | €32,047 | -€41,831 | -56.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €71,757 | €29,821 | -€41,935 | -58.4% |
| Current portion of amounts payable after more than one year | 42 | €6,023 | €0 | -€6,023 | -100.0% |
| Trade debts | 44 | - | €789 | +€789 | |
| Suppliers | 440/4 | - | €789 | +€789 | |
| Taxes, remuneration and social security | 45 | €22,708 | €29,032 | +€6,325 | +27.9% |
| Taxes | 450/3 | €22,708 | €29,032 | +€6,325 | +27.9% |
| Other amounts payable | 47/48 | €43,026 | €0 | -€43,026 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,122 | €2,226 | +€104 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,664 | €13,541 | -€5,123 | -27.4% |
| Other operating charges | 640/8 | €928 | €923 | -€5 | -0.5% |
| Gross operating margin | 9900 | €167,887 | €294,629 | +€126,742 | +75.5% |
| Operating profit (loss) | 9901 | €148,295 | €280,164 | +€131,869 | +88.9% |
| Financial income | 75/76B | €3,167 | €1,898 | -€1,269 | -40.1% |
| Recurring financial income | 75 | €3,167 | €1,898 | -€1,269 | -40.1% |
| Financial charges | 65/66B | €3,118 | €2,663 | -€455 | -14.6% |
| Recurring financial charges | 65 | €3,118 | €2,663 | -€455 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €148,344 | €279,400 | +€131,055 | +88.3% |
| Income taxes | 67/77 | €47,966 | €87,593 | +€39,627 | +82.6% |
| Profit (loss) for the period | 9904 | €100,379 | €191,807 | +€91,428 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €100,379 | €191,807 | +€91,428 | +91.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.