INSPEC CONSULT: 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.
INSPEC CONSULT
Largest movements
- Receivables within one year +€34,698
up €34,698 (+14.1%), from €246,247 to €280,945
of which Other amounts receivable: +€30,736
- Cash -€8,936
down €8,936 (-56.9%), from €15,701 to €6,765
mainly Receivables within one year (-€34,698) and Current portion of long-term debt (-€5,000)
- Profit (loss) carried forward +€24,142
up €24,142 (+13.5%), from €178,191 to €202,333
- Tax, wage and social debts +€7,179
up €7,179 (+10.2%), from €70,220 to €77,399
- Current portion of long-term debt -€5,000
down €5,000 (-52.6%), from €9,500 to €4,500
- Purchases and services +€53,718
up €53,718 (+60.0%), from €89,542 to €143,260
- Gross operating margin -€38,225
down €38,225 (-36.5%), from €104,705 to €66,480
- Turnover -€11,876
down €11,876 (-6.4%), from €185,570 to €173,694
- Taxes -€11,606
down €11,606 (-65.6%), from €17,701 to €6,095
- Other operating charges +€11,086
up €11,086 (+44.4%), from €24,960 to €36,046
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 | €261,948 | €287,710 | +€25,762 | +9.8% |
| Current assets | 29/58 | €261,948 | €287,710 | +€25,762 | +9.8% |
| Amounts receivable within one year | 40/41 | €246,247 | €280,945 | +€34,698 | +14.1% |
| Trade receivables | 40 | €77,782 | €81,744 | +€3,962 | +5.1% |
| Other amounts receivable | 41 | €168,465 | €199,201 | +€30,736 | +18.2% |
| Cash at bank and in hand | 54/58 | €15,701 | €6,765 | -€8,936 | -56.9% |
| Total equity and liabilities | 10/49 | €261,948 | €287,710 | +€25,762 | +9.8% |
| Equity | 10/15 | €180,691 | €204,833 | +€24,142 | +13.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,191 | €202,333 | +€24,142 | +13.5% |
| Amounts payable | 17/49 | €81,257 | €82,877 | +€1,620 | +2.0% |
| Amounts payable within one year | 42/48 | €81,257 | €82,877 | +€1,620 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €9,500 | €4,500 | -€5,000 | -52.6% |
| Trade debts | 44 | €1,519 | €960 | -€559 | -36.8% |
| Suppliers | 440/4 | €1,519 | €960 | -€559 | -36.8% |
| Taxes, remuneration and social security | 45 | €70,220 | €77,399 | +€7,179 | +10.2% |
| Taxes | 450/3 | €70,220 | €77,399 | +€7,179 | +10.2% |
| Other amounts payable | 47/48 | €18 | €18 | = | 0.0% |
| Turnover | 70 | €185,570 | €173,694 | -€11,876 | -6.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €89,542 | €143,260 | +€53,718 | +60.0% |
| Other operating charges | 640/8 | €24,960 | €36,046 | +€11,086 | +44.4% |
| Gross operating margin | 9900 | €104,705 | €66,480 | -€38,225 | -36.5% |
| Operating profit (loss) | 9901 | €79,745 | €30,434 | -€49,311 | -61.8% |
| Financial charges | 65/66B | €230 | €197 | -€33 | -14.3% |
| Recurring financial charges | 65 | €230 | €197 | -€33 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €79,515 | €30,237 | -€49,278 | -62.0% |
| Income taxes | 67/77 | €17,701 | €6,095 | -€11,606 | -65.6% |
| Profit (loss) for the period | 9904 | €61,814 | €24,142 | -€37,672 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,814 | €24,142 | -€37,672 | -60.9% |
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 7 October 2026 via checked.be.