InspirationOwl: 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.
InspirationOwl
Largest movements
- Receivables within one year -€48,385
down €48,385 (-30.9%), from €156,737 to €108,352
of which Trade receivables: -€75,720
- Cash +€15,117
up €15,117 (+50.7%), from €29,793 to €44,910
mainly Receivables within one year (+€48,385) and Tax, wage and social debts (+€45,759)
- Trade debts -€85,028
down €85,028 (-66.3%), from €128,162 to €43,135
- Tax, wage and social debts +€45,759
up €45,759 (+182%), from €25,093 to €70,852
- Profit (loss) carried forward +€22,669
up €22,669 (+181%), from €12,533 to €35,202
- Other debts -€16,647
no longer reported in 2025 (was €16,647)
- Gross operating margin +€22,122
up €22,122 (+70.9%), from €31,192 to €53,314
- Taxes +€18,600
up €18,600 (+233%), from €8,000 to €26,600
- Other operating charges +€2,162
up €2,162 (+711%), from €304 to €2,466
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 | €191,069 | €157,822 | -€33,247 | -17.4% |
| Fixed assets | 21/28 | €4,539 | €4,560 | +€21 | +0.5% |
| Tangible fixed assets | 22/27 | €1,539 | €1,560 | +€21 | +1.4% |
| Furniture and vehicles | 24 | €1,539 | €1,560 | +€21 | +1.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €186,530 | €153,262 | -€33,268 | -17.8% |
| Amounts receivable within one year | 40/41 | €156,737 | €108,352 | -€48,385 | -30.9% |
| Trade receivables | 40 | €156,725 | €81,004 | -€75,720 | -48.3% |
| Other amounts receivable | 41 | €13 | €27,348 | +€27,335 | +217,813% |
| Cash at bank and in hand | 54/58 | €29,793 | €44,910 | +€15,117 | +50.7% |
| Total equity and liabilities | 10/49 | €191,069 | €157,822 | -€33,247 | -17.4% |
| Equity | 10/15 | €21,166 | €43,835 | +€22,669 | +107% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €4,633 | €4,633 | = | 0.0% |
| Distributable reserves | 133 | €4,633 | €4,633 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,533 | €35,202 | +€22,669 | +181% |
| Amounts payable | 17/49 | €169,903 | €113,987 | -€55,916 | -32.9% |
| Amounts payable within one year | 42/48 | €169,903 | €113,987 | -€55,916 | -32.9% |
| Trade debts | 44 | €128,162 | €43,135 | -€85,028 | -66.3% |
| Suppliers | 440/4 | €128,162 | €43,135 | -€85,028 | -66.3% |
| Taxes, remuneration and social security | 45 | €25,093 | €70,852 | +€45,759 | +182% |
| Taxes | 450/3 | €25,093 | €70,852 | +€45,759 | +182% |
| Other amounts payable | 47/48 | €16,647 | - | -€16,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €1,176 | -€105 | -8.2% |
| Other operating charges | 640/8 | €304 | €2,466 | +€2,162 | +711% |
| Gross operating margin | 9900 | €31,192 | €53,314 | +€22,122 | +70.9% |
| Operating profit (loss) | 9901 | €29,607 | €49,672 | +€20,064 | +67.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €701 | €403 | -€298 | -42.5% |
| Recurring financial charges | 65 | €701 | €403 | -€298 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €28,906 | €49,269 | +€20,363 | +70.4% |
| Income taxes | 67/77 | €8,000 | €26,600 | +€18,600 | +233% |
| Profit (loss) for the period | 9904 | €20,906 | €22,669 | +€1,763 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,906 | €22,669 | +€1,763 | +8.4% |
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 26 October 2026 via checked.be.