INSPIRAT: 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.
INSPIRAT
Largest movements
- Tangible fixed assets +€41,842
up €41,842 (+352%), from €11,871 to €53,713
of which Furniture and vehicles: +€39,932
- Receivables within one year +€5,818
up €5,818 (+42.3%), from €13,750 to €19,569
of which Other amounts receivable: +€3,625
- Cash +€2,803
up €2,803 (+10.2%), from €27,422 to €30,225
mainly Net result for the year (+€47,778) and Debts after one year (+€13,738)
- Stocks and contracts -€1,331
down €1,331 (-97.4%), from €1,366 to €35
- Reserves +€17,778
up €17,778 (+296%), from €6,002 to €23,780
of which Tax-exempt reserves: +€12,844
- Debts after one year +€13,738
new in 2025: €13,738
- Current portion of long-term debt +€8,877
up €8,877 (+890%), from €998 to €9,875
- Tax, wage and social debts +€4,501
up €4,501 (+254%), from €1,775 to €6,276
of which Remuneration and social security: +€2,450
- Provisions +€4,281
new in 2025: €4,281
- Gross operating margin +€30,590
up €30,590 (+62.1%), from €49,241 to €79,831
- Depreciation +€7,590
up €7,590 (+139%), from €5,473 to €13,063
- Other operating charges +€1,452
up €1,452 (+72.0%), from €2,017 to €3,469
- Taxes +€1,296
up €1,296 (+14.6%), from €8,890 to €10,186
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,846 | €106,335 | +€49,489 | +87.1% |
| Fixed assets | 21/28 | €11,871 | €53,713 | +€41,842 | +352% |
| Tangible fixed assets | 22/27 | €11,871 | €53,713 | +€41,842 | +352% |
| Plant, machinery and equipment | 23 | €1,582 | €3,492 | +€1,910 | +121% |
| Furniture and vehicles | 24 | €10,289 | €50,221 | +€39,932 | +388% |
| Current assets | 29/58 | €44,975 | €52,621 | +€7,646 | +17.0% |
| Stocks and contracts in progress | 3 | €1,366 | €35 | -€1,331 | -97.4% |
| Stocks | 30/36 | €1,366 | €35 | -€1,331 | -97.4% |
| Amounts receivable within one year | 40/41 | €13,750 | €19,569 | +€5,818 | +42.3% |
| Trade receivables | 40 | €13,068 | €15,261 | +€2,193 | +16.8% |
| Other amounts receivable | 41 | €682 | €4,308 | +€3,625 | +531% |
| Cash at bank and in hand | 54/58 | €27,422 | €30,225 | +€2,803 | +10.2% |
| Deferred charges and accrued income | 490/1 | €2,436 | €2,792 | +€356 | +14.6% |
| Total equity and liabilities | 10/49 | €56,846 | €106,335 | +€49,489 | +87.1% |
| Equity | 10/15 | €18,402 | €36,180 | +€17,778 | +96.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,002 | €23,780 | +€17,778 | +296% |
| Tax-exempt reserves | 132 | - | €12,844 | +€12,844 | |
| Distributable reserves | 133 | €6,002 | €10,936 | +€4,934 | +82.2% |
| Provisions and deferred taxes | 16 | - | €4,281 | +€4,281 | |
| Deferred taxes | 168 | - | €4,281 | +€4,281 | |
| Amounts payable | 17/49 | €38,444 | €65,873 | +€27,429 | +71.3% |
| Amounts payable after more than one year | 17 | - | €13,738 | +€13,738 | |
| Financial debts | 170/4 | - | €13,738 | +€13,738 | |
| Amounts payable within one year | 42/48 | €38,444 | €51,504 | +€13,060 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €998 | €9,875 | +€8,877 | +890% |
| Trade debts | 44 | €2,425 | €1,359 | -€1,066 | -44.0% |
| Suppliers | 440/4 | €2,425 | €1,359 | -€1,066 | -44.0% |
| Taxes, remuneration and social security | 45 | €1,775 | €6,276 | +€4,501 | +254% |
| Taxes | 450/3 | €1,775 | €3,826 | +€2,051 | +116% |
| Remuneration and social security | 454/9 | - | €2,450 | +€2,450 | |
| Other amounts payable | 47/48 | €33,246 | €33,994 | +€748 | +2.2% |
| Accrued charges and deferred income | 492/3 | - | €632 | +€632 | |
| Non-recurring operating income | 76A | - | €2,199 | +€2,199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,473 | €13,063 | +€7,590 | +139% |
| Other operating charges | 640/8 | €2,017 | €3,469 | +€1,452 | +72.0% |
| Gross operating margin | 9900 | €49,241 | €79,831 | +€30,590 | +62.1% |
| Operating profit (loss) | 9901 | €41,751 | €63,299 | +€21,548 | +51.6% |
| Financial charges | 65/66B | €290 | €1,054 | +€764 | +264% |
| Recurring financial charges | 65 | €290 | €1,054 | +€764 | +264% |
| Profit (loss) for the period before taxes | 9903 | €41,461 | €62,245 | +€20,784 | +50.1% |
| Transfer from deferred taxes | 780 | - | €719 | +€719 | |
| Transfer to deferred taxes | 680 | - | €5,000 | +€5,000 | |
| Income taxes | 67/77 | €8,890 | €10,186 | +€1,296 | +14.6% |
| Profit (loss) for the period | 9904 | €32,571 | €47,778 | +€15,207 | +46.7% |
| Transfer from tax-exempt reserves | 789 | - | €2,156 | +€2,156 | |
| Transfer to tax-exempt reserves | 689 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,571 | €34,934 | +€2,362 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.