INRESTO: 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.
INRESTO
Largest movements
- Cash +€18,355
up €18,355 (+160.6%), from €11,428 to €29,783
mainly Other debts (+€61,987) and Tax, wage and social debts (+€23,625)
- Receivables within one year -€11,340
down €11,340 (-22.8%), from €49,799 to €38,459
of which Trade receivables: -€14,198
- Stocks and contracts -€4,970
no longer reported in 2024 (was €4,970)
- Tangible fixed assets -€2,805
down €2,805 (-1.8%), from €153,142 to €150,337
- Profit (loss) carried forward -€92,889
down €92,889 (-151.1%), from -€61,462 to -€154,351
- Other debts +€61,987
new in 2024: €61,987
- Tax, wage and social debts +€23,625
up €23,625 (+1107.1%), from €2,134 to €25,759
- Trade debts +€6,495
up €6,495 (+43.9%), from €14,793 to €21,288
- Staff costs +€30,567
up €30,567 (+72.5%), from €42,165 to €72,732
- Other operating charges +€2,292
up €2,292 (+111.4%), from €2,058 to €4,350
- Gross operating margin +€257
up €257 (+2.1%), from -€12,075 to -€11,818
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,131 | €250,371 | -€760 | -0.3% |
| Fixed assets | 21/28 | €155,594 | €152,789 | -€2,805 | -1.8% |
| Tangible fixed assets | 22/27 | €153,142 | €150,337 | -€2,805 | -1.8% |
| Land and buildings | 22 | €153,142 | €150,337 | -€2,805 | -1.8% |
| Financial fixed assets | 28 | €2,452 | €2,452 | = | 0.0% |
| Current assets | 29/58 | €95,537 | €97,582 | +€2,045 | +2.1% |
| Amounts receivable after more than one year | 29 | €29,340 | €29,340 | = | 0.0% |
| Other amounts receivable | 291 | €29,340 | €29,340 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,970 | - | -€4,970 | |
| Stocks | 30/36 | €4,970 | - | -€4,970 | |
| Amounts receivable within one year | 40/41 | €49,799 | €38,459 | -€11,340 | -22.8% |
| Trade receivables | 40 | €26,910 | €12,712 | -€14,198 | -52.8% |
| Other amounts receivable | 41 | €22,889 | €25,747 | +€2,858 | +12.5% |
| Cash at bank and in hand | 54/58 | €11,428 | €29,783 | +€18,355 | +160.6% |
| Total equity and liabilities | 10/49 | €251,131 | €250,371 | -€760 | -0.3% |
| Equity | 10/15 | €234,204 | €141,315 | -€92,889 | -39.7% |
| Contributions | 10/11 | €62,152 | €62,152 | = | 0.0% |
| Capital | 10 | €62,152 | €62,152 | = | 0.0% |
| Issued capital | 100 | €62,152 | €62,152 | = | 0.0% |
| Reserves | 13 | €233,514 | €233,514 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,528 | €23,528 | = | 0.0% |
| Legal reserve | 130 | €6,215 | €6,215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,312 | €17,312 | = | 0.0% |
| Distributable reserves | 133 | €209,987 | €209,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,462 | -€154,351 | -€92,889 | -151.1% |
| Amounts payable | 17/49 | €16,927 | €109,056 | +€92,129 | +544.3% |
| Amounts payable within one year | 42/48 | €16,927 | €109,056 | +€92,129 | +544.3% |
| Financial debts | 43 | - | €22 | +€22 | |
| Credit institutions | 430/8 | - | €22 | +€22 | |
| Trade debts | 44 | €14,793 | €21,288 | +€6,495 | +43.9% |
| Suppliers | 440/4 | €14,793 | €21,288 | +€6,495 | +43.9% |
| Taxes, remuneration and social security | 45 | €2,134 | €25,759 | +€23,625 | +1107.1% |
| Remuneration and social security | 454/9 | €2,134 | €25,759 | +€23,625 | +1107.1% |
| Other amounts payable | 47/48 | - | €61,987 | +€61,987 | |
| Remuneration, social security and pensions | 62 | €42,165 | €72,732 | +€30,567 | +72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,805 | €2,805 | = | 0.0% |
| Other operating charges | 640/8 | €2,058 | €4,350 | +€2,292 | +111.4% |
| Non-recurring operating charges | 66A | €1,400 | €200 | -€1,200 | -85.7% |
| Gross operating margin | 9900 | -€12,075 | -€11,818 | +€257 | +2.1% |
| Operating profit (loss) | 9901 | -€60,503 | -€91,905 | -€31,402 | -51.9% |
| Financial charges | 65/66B | €959 | €984 | +€25 | +2.6% |
| Recurring financial charges | 65 | €959 | €984 | +€25 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€61,462 | -€92,889 | -€31,427 | -51.1% |
| Profit (loss) for the period | 9904 | -€61,462 | -€92,889 | -€31,427 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,462 | -€92,889 | -€31,427 | -51.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.