INPROCOM: 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.
INPROCOM
Largest movements
- Current investments -€853,326
no longer reported in 2025 (was €853,326)
- Receivables within one year +€188,241
up €188,241 (+262.6%), from €71,679 to €259,921
of which Other amounts receivable: +€182,135
- Cash -€87,957
down €87,957 (-51.7%), from €170,177 to €82,221
mainly Contributions, distributions and other (-€937,559) and Receivables within one year (-€188,241)
- Reserves -€795,959
down €795,959 (-40.1%), from €2.0m to €1.2m
- Tax, wage and social debts +€48,586
up €48,586 (+206.2%), from €23,558 to €72,145
of which Taxes: +€50,586
- Financial income +€59,669
up €59,669 (+286.5%), from €20,828 to €80,498
- Gross operating margin -€25,507
down €25,507 (-15.9%), from €160,319 to €134,813
- Taxes +€6,964
up €6,964 (+12.6%), from €55,249 to €62,213
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 | €2,040,834 | €1,280,406 | -€760,428 | -37.3% |
| Fixed assets | 21/28 | €945,651 | €938,265 | -€7,386 | -0.8% |
| Tangible fixed assets | 22/27 | €10,384 | €2,998 | -€7,386 | -71.1% |
| Plant, machinery and equipment | 23 | €2,828 | €2,463 | -€365 | -12.9% |
| Furniture and vehicles | 24 | €7,556 | €535 | -€7,021 | -92.9% |
| Financial fixed assets | 28 | €935,267 | €935,267 | = | 0.0% |
| Current assets | 29/58 | €1,095,183 | €342,141 | -€753,042 | -68.8% |
| Amounts receivable within one year | 40/41 | €71,679 | €259,921 | +€188,241 | +262.6% |
| Trade receivables | 40 | €30,840 | €36,946 | +€6,107 | +19.8% |
| Other amounts receivable | 41 | €40,839 | €222,974 | +€182,135 | +446.0% |
| Current investments | 50/53 | €853,326 | - | -€853,326 | |
| Cash at bank and in hand | 54/58 | €170,177 | €82,221 | -€87,957 | -51.7% |
| Total equity and liabilities | 10/49 | €2,040,834 | €1,280,406 | -€760,428 | -37.3% |
| Equity | 10/15 | €2,002,805 | €1,206,847 | -€795,959 | -39.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,984,213 | €1,188,255 | -€795,959 | -40.1% |
| Distributable reserves | 133 | €1,984,213 | €1,188,255 | -€795,959 | -40.1% |
| Amounts payable | 17/49 | €38,028 | €73,560 | +€35,531 | +93.4% |
| Amounts payable within one year | 42/48 | €29,380 | €72,499 | +€43,119 | +146.8% |
| Trade debts | 44 | €3,090 | €355 | -€2,736 | -88.5% |
| Suppliers | 440/4 | €3,090 | €355 | -€2,736 | -88.5% |
| Taxes, remuneration and social security | 45 | €23,558 | €72,145 | +€48,586 | +206.2% |
| Taxes | 450/3 | €21,558 | €72,145 | +€50,586 | +234.7% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €2,731 | - | -€2,731 | |
| Accrued charges and deferred income | 492/3 | €8,648 | €1,060 | -€7,588 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,592 | €9,419 | -€173 | -1.8% |
| Other operating charges | 640/8 | €1,210 | €1,246 | +€36 | +3.0% |
| Gross operating margin | 9900 | €160,319 | €134,813 | -€25,507 | -15.9% |
| Operating profit (loss) | 9901 | €149,518 | €124,148 | -€25,370 | -17.0% |
| Financial income | 75/76B | €20,828 | €80,498 | +€59,669 | +286.5% |
| Recurring financial income | 75 | €20,828 | €80,498 | +€59,669 | +286.5% |
| Financial charges | 65/66B | €2,059 | €832 | -€1,228 | -59.6% |
| Recurring financial charges | 65 | €2,059 | €832 | -€1,228 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €168,286 | €203,814 | +€35,527 | +21.1% |
| Income taxes | 67/77 | €55,249 | €62,213 | +€6,964 | +12.6% |
| Profit (loss) for the period | 9904 | €113,038 | €141,600 | +€28,563 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €113,038 | €141,600 | +€28,563 | +25.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.