Inspecta: 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.
Inspecta
Largest movements
- Stocks and contracts +€46,280
up €46,280 (+960.2%), from €4,820 to €51,100
of which Contracts in progress: +€47,550
- Deferred charges and accrued income -€37,763
down €37,763 (-48.2%), from €78,363 to €40,600
- Receivables within one year -€3,412
down €3,412 (-99.1%), from €3,443 to €32
of which Trade receivables: -€2,109
- Other debts -€25,596
down €25,596 (-60.0%), from €42,685 to €17,089
- Reserves +€12,513
up €12,513 (+47.3%), from €26,472 to €38,985
of which Distributable reserves: +€12,513
- Short-term financial debts +€11,163
new in 2024: €11,163
- Trade debts +€5,211
up €5,211 (+116.7%), from €4,465 to €9,676
- Tax, wage and social debts +€3,544
up €3,544 (+117.1%), from €3,027 to €6,571
- Gross operating margin +€14,756
up €14,756 (+106.0%), from €13,920 to €28,676
- Other operating charges -€2,169
down €2,169 (-94.8%), from €2,287 to €118
- Financial charges -€1,158
down €1,158 (-51.5%), from €2,249 to €1,091
- Taxes +€873
up €873 (+41.1%), from €2,127 to €3,000
- Staff costs +€493
new in 2024: €493
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 | €86,647 | €92,419 | +€5,771 | +6.7% |
| Fixed assets | 21/28 | - | €687 | +€687 | |
| Tangible fixed assets | 22/27 | - | €687 | +€687 | |
| Plant, machinery and equipment | 23 | - | €687 | +€687 | |
| Current assets | 29/58 | €86,647 | €91,732 | +€5,084 | +5.9% |
| Stocks and contracts in progress | 3 | €4,820 | €51,100 | +€46,280 | +960.2% |
| Stocks | 30/36 | €1,660 | €390 | -€1,270 | -76.5% |
| Contracts in progress | 37 | €3,160 | €50,710 | +€47,550 | +1504.7% |
| Amounts receivable within one year | 40/41 | €3,443 | €32 | -€3,412 | -99.1% |
| Trade receivables | 40 | €2,109 | - | -€2,109 | |
| Other amounts receivable | 41 | €1,335 | €32 | -€1,303 | -97.6% |
| Cash at bank and in hand | 54/58 | €20 | - | -€20 | |
| Deferred charges and accrued income | 490/1 | €78,363 | €40,600 | -€37,763 | -48.2% |
| Total equity and liabilities | 10/49 | €86,647 | €92,419 | +€5,771 | +6.7% |
| Equity | 10/15 | €32,672 | €45,185 | +€12,513 | +38.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,472 | €38,985 | +€12,513 | +47.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,612 | €37,125 | +€12,513 | +50.8% |
| Amounts payable | 17/49 | €53,975 | €47,234 | -€6,741 | -12.5% |
| Amounts payable within one year | 42/48 | €51,056 | €44,499 | -€6,557 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €879 | - | -€879 | |
| Financial debts | 43 | - | €11,163 | +€11,163 | |
| Credit institutions | 430/8 | - | €11,163 | +€11,163 | |
| Trade debts | 44 | €4,465 | €9,676 | +€5,211 | +116.7% |
| Suppliers | 440/4 | €4,465 | €9,676 | +€5,211 | +116.7% |
| Taxes, remuneration and social security | 45 | €3,027 | €6,571 | +€3,544 | +117.1% |
| Taxes | 450/3 | €3,027 | €6,571 | +€3,544 | +117.1% |
| Other amounts payable | 47/48 | €42,685 | €17,089 | -€25,596 | -60.0% |
| Accrued charges and deferred income | 492/3 | €2,919 | €2,735 | -€184 | -6.3% |
| Remuneration, social security and pensions | 62 | - | €493 | +€493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €172 | +€172 | |
| Other operating charges | 640/8 | €2,287 | €118 | -€2,169 | -94.8% |
| Non-recurring operating charges | 66A | - | €11,290 | +€11,290 | |
| Gross operating margin | 9900 | €13,920 | €28,676 | +€14,756 | +106.0% |
| Operating profit (loss) | 9901 | €11,633 | €16,604 | +€4,971 | +42.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,249 | €1,091 | -€1,158 | -51.5% |
| Recurring financial charges | 65 | €2,249 | €1,091 | -€1,158 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €9,384 | €15,513 | +€6,129 | +65.3% |
| Income taxes | 67/77 | €2,127 | €3,000 | +€873 | +41.1% |
| Profit (loss) for the period | 9904 | €7,257 | €12,513 | +€5,256 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,257 | €12,513 | +€5,256 | +72.4% |
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 2 October 2026 via checked.be.