INSPIRANT: 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.
What changed
INSPIRANT
NACE 87.201, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€419,076
2024 · €635,105-€216,030
Equity
€33.6m
2024 · €32.8m+€817,207
Cash
€3.1m
2024 · €3.0m+€157,263
Balance sheet total
€45.3m
2024 · €44.8m+€465,107
Largest movements
Assets
- Receivables within one year +€954,925
up €954,925 (+39.8%), from €2.4m to €3.4m
of which Other amounts receivable: +€894,561
- Current investments -€550,000
down €550,000 (-7.1%), from €7.8m to €7.2m
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Staff costs +€1.3m
up €1.3m (+6.3%), from €20.9m to €22.3m
- Financial income -€152,868
down €152,868 (-51.2%), from €298,542 to €145,674
- Services and other goods +€96,314
up €96,314 (+4.9%), from €2.0m to €2.1m
- Goods and materials +€95,230
up €95,230 (+9.1%), from €1.0m to €1.1m
- Other operating income +€86,294
up €86,294 (+10.0%), from €859,879 to €946,174
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.
Result 2024
€635,105
Turnover
+€75,764
Other operating income
+€86,294
Goods and materials
-€95,230
Services and other goods
-€96,314
Staff costs
-€1.3m
Depreciation
-€57,153
Write-downs
-€414
Other operating charges
+€17,770
Other operating items
+€1.3m
Financial income
-€152,868
Financial charges
+€10,838
Result 2025
€419,076
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€1.2m
Investment
-€1.2m
Financing
+€135,206
Cash 2024
€3.0m
From operations (derived)
+€1.2m
Net result for the year
+€419,076
Depreciation
+€1.6m
Receivables after one year
+€116,825
Receivables within one year
-€954,925
Deferred charges and accrued income
+€43,165
Debts within one year
-€129,929
Accrued charges and deferred income
+€40,754
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.7m
Current investments
+€550,000
Financing
+€135,206
Debts after one year
-€262,925
Contributions, distributions and other
+€398,131
Cash 2025
€3.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,805,012 | €45,270,119 | +€465,107 | +1.0% |
| Fixed assets | 21/28 | €27,415,711 | €27,478,620 | +€62,908 | +0.2% |
| Intangible fixed assets | 21 | €12,712 | €7,559 | -€5,154 | -40.5% |
| Tangible fixed assets | 22/27 | €27,393,292 | €27,461,192 | +€67,900 | +0.2% |
| Land and buildings | 22 | €20,591,036 | €20,625,570 | +€34,535 | +0.2% |
| Plant, machinery and equipment | 23 | €1,185,677 | €1,299,686 | +€114,009 | +9.6% |
| Furniture and vehicles | 24 | €381,644 | €374,984 | -€6,659 | -1.7% |
| Leasing and similar rights | 25 | €4,519,456 | €4,304,244 | -€215,212 | -4.8% |
| Other tangible fixed assets | 26 | €325,028 | €282,847 | -€42,181 | -13.0% |
| Assets under construction and advance payments | 27 | €390,452 | €573,861 | +€183,409 | +47.0% |
| Financial fixed assets | 28 | €9,707 | €9,869 | +€162 | +1.7% |
| Other financial fixed assets | 284/8 | €9,707 | €9,869 | +€162 | +1.7% |
| Shares | 284 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €8,707 | €8,869 | +€162 | +1.9% |
| Current assets | 29/58 | €17,389,301 | €17,791,499 | +€402,199 | +2.3% |
| Amounts receivable after more than one year | 29 | €3,863,819 | €3,746,994 | -€116,825 | -3.0% |
| Other amounts receivable | 291 | €3,863,819 | €3,746,994 | -€116,825 | -3.0% |
| Stocks and contracts in progress | 3 | €28,437 | €28,437 | = | 0.0% |
| Stocks | 30/36 | €28,437 | €28,437 | = | 0.0% |
| Raw materials and consumables | 30/31 | €28,437 | €28,437 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,397,179 | €3,352,104 | +€954,925 | +39.8% |
| Trade receivables | 40 | €440,545 | €500,910 | +€60,365 | +13.7% |
| Other amounts receivable | 41 | €1,956,634 | €2,851,195 | +€894,561 | +45.7% |
| Current investments | 50/53 | €7,750,000 | €7,200,000 | -€550,000 | -7.1% |
| Cash at bank and in hand | 54/58 | €2,968,067 | €3,125,330 | +€157,263 | +5.3% |
| Deferred charges and accrued income | 490/1 | €381,799 | €338,634 | -€43,165 | -11.3% |
| Total equity and liabilities | 10/49 | €44,805,012 | €45,270,119 | +€465,107 | +1.0% |
| Equity | 10/15 | €32,797,014 | €33,614,221 | +€817,207 | +2.5% |
| Contributions | 10/11 | €6,705,289 | €6,705,289 | = | 0.0% |
| Capital | 10 | €6,705,289 | €6,705,289 | = | 0.0% |
| Reserves | 13 | €10,981,988 | €11,312,136 | +€330,148 | +3.0% |
| Profit (loss) carried forward | 14 | €4,686,859 | €4,775,786 | +€88,927 | +1.9% |
| Investment grants | 15 | €10,422,878 | €10,821,009 | +€398,131 | +3.8% |
| Amounts payable | 17/49 | €12,007,998 | €11,655,898 | -€352,100 | -2.9% |
| Amounts payable after more than one year | 17 | €6,181,011 | €5,918,086 | -€262,925 | -4.3% |
| Financial debts | 170/4 | €6,181,011 | €5,918,086 | -€262,925 | -4.3% |
| Leasing and similar obligations | 172 | €5,296,865 | €5,136,711 | -€160,154 | -3.0% |
| Credit institutions | 173 | €786,348 | €695,432 | -€90,916 | -11.6% |
| Other loans | 174 | €97,798 | €85,944 | -€11,854 | -12.1% |
| Amounts payable within one year | 42/48 | €5,138,885 | €5,008,956 | -€129,929 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €255,838 | €262,925 | +€7,087 | +2.8% |
| Trade debts | 44 | €1,231,128 | €701,945 | -€529,183 | -43.0% |
| Suppliers | 440/4 | €1,231,128 | €701,945 | -€529,183 | -43.0% |
| Taxes, remuneration and social security | 45 | €3,448,332 | €3,754,749 | +€306,416 | +8.9% |
| Taxes | 450/3 | €340,092 | €367,151 | +€27,059 | +8.0% |
| Remuneration and social security | 454/9 | €3,108,241 | €3,387,597 | +€279,357 | +9.0% |
| Accrued charges and deferred income | 492/3 | €688,103 | €728,856 | +€40,754 | +5.9% |
| Operating income | 70/76A | €26,565,043 | €28,059,008 | +€1.5m | +5.6% |
| Turnover | 70 | €1,538,376 | €1,614,139 | +€75,764 | +4.9% |
| Membership fees, donations, legacies and grants | 73 | €24,140,404 | €25,490,225 | +€1.3m | +5.6% |
| Other operating income | 74 | €859,879 | €946,174 | +€86,294 | +10.0% |
| Non-recurring operating income | 76A | €26,384 | €8,470 | -€17,915 | -67.9% |
| Operating charges | 60/66A | €25,939,121 | €27,507,085 | +€1.6m | +6.0% |
| Goods for resale, raw materials and consumables | 60 | €1,042,749 | €1,137,979 | +€95,230 | +9.1% |
| Purchases | 600/8 | €1,042,749 | €1,137,979 | +€95,230 | +9.1% |
| Services and other goods | 61 | €1,976,158 | €2,072,471 | +€96,314 | +4.9% |
| Remuneration, social security and pensions | 62 | €20,949,429 | €22,270,022 | +€1.3m | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,592,218 | €1,649,370 | +€57,153 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€414 | - | +€414 | |
| Other operating charges | 640/8 | €357,320 | €339,551 | -€17,770 | -5.0% |
| Non-recurring operating charges | 66A | €21,661 | €37,691 | +€16,030 | +74.0% |
| Operating profit (loss) | 9901 | €625,923 | €551,923 | -€73,999 | -11.8% |
| Financial income | 75/76B | €298,542 | €145,674 | -€152,868 | -51.2% |
| Recurring financial income | 75 | €298,542 | €145,674 | -€152,868 | -51.2% |
| Income from current assets | 751 | €297,140 | €145,622 | -€151,518 | -51.0% |
| Other financial income | 752/9 | €1,402 | €52 | -€1,350 | -96.3% |
| Financial charges | 65/66B | €289,359 | €278,521 | -€10,838 | -3.7% |
| Recurring financial charges | 65 | €289,359 | €278,521 | -€10,838 | -3.7% |
| Debt charges | 650 | €285,538 | €275,101 | -€10,438 | -3.7% |
| Other financial charges | 652/9 | €3,821 | €3,421 | -€400 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €635,105 | €419,076 | -€216,030 | -34.0% |
| Profit (loss) for the period | 9904 | €635,105 | €419,076 | -€216,030 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €635,105 | €419,076 | -€216,030 | -34.0% |
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 25 October 2026 via checked.be.