inspiHre: 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.
inspiHre
Largest movements
- Cash -€58,799
down €58,799 (-43.4%), from €135,473 to €76,674
mainly Tax, wage and social debts (-€57,151) and Receivables within one year (-€2,637)
- Receivables within one year +€2,637
up €2,637 (+52.5%), from €5,027 to €7,664
of which Trade receivables: +€2,278
- Tax, wage and social debts -€57,151
down €57,151 (-93.8%), from €60,953 to €3,802
of which Taxes: -€58,841
- Gross operating margin -€69,134
down €69,134, from €68,051 to -€1,083
- Taxes -€13,016
down €13,016 (-93.2%), from €13,972 to €957
- Financial income +€4,217
up €4,217 (+2514.0%), from €168 to €4,385
of which Financial income: +€4,219
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 | €243,061 | €186,305 | -€56,756 | -23.4% |
| Fixed assets | 21/28 | €1,933 | €1,437 | -€496 | -25.6% |
| Tangible fixed assets | 22/27 | €1,933 | €1,437 | -€496 | -25.6% |
| Furniture and vehicles | 24 | €1,933 | €1,437 | -€496 | -25.6% |
| Current assets | 29/58 | €241,127 | €184,868 | -€56,260 | -23.3% |
| Amounts receivable within one year | 40/41 | €5,027 | €7,664 | +€2,637 | +52.5% |
| Trade receivables | 40 | €5,027 | €7,305 | +€2,278 | +45.3% |
| Other amounts receivable | 41 | - | €359 | +€359 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €135,473 | €76,674 | -€58,799 | -43.4% |
| Deferred charges and accrued income | 490/1 | €627 | €530 | -€97 | -15.5% |
| Total equity and liabilities | 10/49 | €243,061 | €186,305 | -€56,756 | -23.4% |
| Equity | 10/15 | €179,463 | €181,006 | +€1,543 | +0.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,463 | €108,006 | +€1,543 | +1.4% |
| Amounts payable | 17/49 | €63,597 | €5,299 | -€58,298 | -91.7% |
| Amounts payable within one year | 42/48 | €63,597 | €5,299 | -€58,298 | -91.7% |
| Trade debts | 44 | €141 | €600 | +€459 | +325.8% |
| Suppliers | 440/4 | €141 | €600 | +€459 | +325.8% |
| Taxes, remuneration and social security | 45 | €60,953 | €3,802 | -€57,151 | -93.8% |
| Taxes | 450/3 | €60,953 | €2,112 | -€58,841 | -96.5% |
| Remuneration and social security | 454/9 | - | €1,689 | +€1,689 | |
| Other amounts payable | 47/48 | €2,503 | €897 | -€1,606 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €496 | €496 | -€0 | 0.0% |
| Other operating charges | 640/8 | €141 | €146 | +€5 | +3.4% |
| Gross operating margin | 9900 | €68,051 | -€1,083 | -€69,134 | |
| Operating profit (loss) | 9901 | €67,414 | -€1,725 | -€69,138 | |
| Financial income | 75/76B | €168 | €4,385 | +€4,217 | +2514.0% |
| Recurring financial income | 75 | €166 | €4,385 | +€4,219 | +2545.6% |
| Non-recurring financial income | 76B | €2 | €0 | -€2 | -99.0% |
| Financial charges | 65/66B | €81 | €161 | +€80 | +98.9% |
| Recurring financial charges | 65 | €77 | €161 | +€84 | +109.3% |
| Non-recurring financial charges | 66B | €4 | - | -€4 | |
| Profit (loss) for the period before taxes | 9903 | €67,501 | €2,500 | -€65,001 | -96.3% |
| Income taxes | 67/77 | €13,972 | €957 | -€13,016 | -93.2% |
| Profit (loss) for the period | 9904 | €53,528 | €1,543 | -€51,985 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,528 | €1,543 | -€51,985 | -97.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.