INSPIRA IMMO: 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.
INSPIRA IMMO
Largest movements
- Stocks and contracts +€1.5m
up €1.5m (+51.1%), from €3.0m to €4.6m
- Receivables within one year -€162,141
down €162,141 (-48.0%), from €337,824 to €175,683
of which Other amounts receivable: -€179,779
- Other debts +€812,041
up €812,041 (+164%), from €495,000 to €1.3m
- Debts after one year +€677,162
up €677,162 (+17.9%), from €3.8m to €4.5m
of which Financial debts: +€652,397
- Profit (loss) carried forward -€266,270
down €266,270 (-115%), from -€232,139 to -€498,409
- Trade debts +€128,248
up €128,248 (+94.3%), from €135,935 to €264,183
- Other operating charges -€286,765
down €286,765 (-98.8%), from €290,116 to €3,352
- Gross operating margin -€278,808
down €278,808, from €271,235 to -€7,574
- Financial charges +€110,704
up €110,704 (+73.4%), from €150,925 to €261,628
- Financial income -€5,457
down €5,457 (-45.6%), from €11,960 to €6,503
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.
Derived cash bridge
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 | €4,198,974 | €5,585,382 | +€1.4m | +33.0% |
| Formation expenses | 20 | €474 | €254 | -€220 | -46.3% |
| Fixed assets | 21/28 | €827,610 | €828,774 | +€1,164 | +0.1% |
| Financial fixed assets | 28 | €827,610 | €828,774 | +€1,164 | +0.1% |
| Current assets | 29/58 | €3,370,890 | €4,756,354 | +€1.4m | +41.1% |
| Stocks and contracts in progress | 3 | €3,019,878 | €4,564,413 | +€1.5m | +51.1% |
| Stocks | 30/36 | €3,019,878 | €4,564,413 | +€1.5m | +51.1% |
| Amounts receivable within one year | 40/41 | €337,824 | €175,683 | -€162,141 | -48.0% |
| Trade receivables | 40 | €1,550 | €19,188 | +€17,638 | +1,138% |
| Other amounts receivable | 41 | €336,274 | €156,495 | -€179,779 | -53.5% |
| Cash at bank and in hand | 54/58 | €1,006 | €2,871 | +€1,865 | +185% |
| Deferred charges and accrued income | 490/1 | €12,182 | €13,386 | +€1,204 | +9.9% |
| Total equity and liabilities | 10/49 | €4,198,974 | €5,585,382 | +€1.4m | +33.0% |
| Equity | 10/15 | -€230,139 | -€496,409 | -€266,270 | -116% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,139 | -€498,409 | -€266,270 | -115% |
| Amounts payable | 17/49 | €4,429,113 | €6,081,791 | +€1.7m | +37.3% |
| Amounts payable after more than one year | 17 | €3,782,859 | €4,460,022 | +€677,162 | +17.9% |
| Financial debts | 170/4 | €3,190,784 | €3,843,182 | +€652,397 | +20.4% |
| Other amounts payable | 178/9 | €592,075 | €616,840 | +€24,765 | +4.2% |
| Amounts payable within one year | 42/48 | €630,935 | €1,571,224 | +€940,289 | +149% |
| Trade debts | 44 | €135,935 | €264,183 | +€128,248 | +94.3% |
| Suppliers | 440/4 | €135,935 | €264,183 | +€128,248 | +94.3% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €495,000 | €1,307,041 | +€812,041 | +164% |
| Accrued charges and deferred income | 492/3 | €15,319 | €50,546 | +€35,227 | +230% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,300 | €7,574 | +€274 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €220 | = | 0.0% |
| Other operating charges | 640/8 | €290,116 | €3,352 | -€286,765 | -98.8% |
| Gross operating margin | 9900 | €271,235 | -€7,574 | -€278,808 | |
| Operating profit (loss) | 9901 | -€19,101 | -€11,145 | +€7,956 | +41.7% |
| Financial income | 75/76B | €11,960 | €6,503 | -€5,457 | -45.6% |
| Recurring financial income | 75 | €11,960 | €6,503 | -€5,457 | -45.6% |
| Financial charges | 65/66B | €150,925 | €261,628 | +€110,704 | +73.4% |
| Recurring financial charges | 65 | €150,925 | €261,628 | +€110,704 | +73.4% |
| Profit (loss) for the period before taxes | 9903 | -€158,065 | -€266,270 | -€108,205 | -68.5% |
| Profit (loss) for the period | 9904 | -€158,065 | -€266,270 | -€108,205 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€158,065 | -€266,270 | -€108,205 | -68.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.