INSPIRE CONSULTING: 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.
INSPIRE CONSULTING
Largest movements
- Receivables within one year +€954
up €954 (+10.0%), from €9,552 to €10,506
of which Other amounts receivable: +€1,706
- Deferred charges and accrued income +€716
new in 2025: €716
- Intangible fixed assets -€667
down €667 (-57.1%), from €1,167 to €500
- Cash +€439
up €439 (+12.4%), from €3,541 to €3,981
mainly Trade debts (+€3,663) and Depreciation (+€818)
- Trade debts +€3,663
up €3,663 (+56.6%), from €6,474 to €10,137
- Profit (loss) carried forward -€2,321
down €2,321 (-3.9%), from -€60,002 to -€62,323
- Other debts -€624
down €624 (-1.0%), from €59,830 to €59,206
- Tax, wage and social debts +€573
up €573 (+191%), from €300 to €874
- Depreciation -€2,452
down €2,452 (-75.0%), from €3,270 to €818
- Financial income -€456
down €456 (-91.0%), from €501 to €45
- Gross operating margin -€378
down €378 (-159%), from -€238 to -€616
- Financial charges -€59
down €59 (-21.3%), from €275 to €216
- Taxes +€21
up €21 (+14.7%), from €146 to €168
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 | €14,662 | €15,953 | +€1,291 | +8.8% |
| Fixed assets | 21/28 | €1,568 | €750 | -€818 | -52.2% |
| Intangible fixed assets | 21 | €1,167 | €500 | -€667 | -57.1% |
| Tangible fixed assets | 22/27 | €152 | - | -€152 | |
| Furniture and vehicles | 24 | €152 | - | -€152 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €13,093 | €15,203 | +€2,110 | +16.1% |
| Amounts receivable within one year | 40/41 | €9,552 | €10,506 | +€954 | +10.0% |
| Trade receivables | 40 | €9,334 | €8,582 | -€752 | -8.1% |
| Other amounts receivable | 41 | €219 | €1,924 | +€1,706 | +781% |
| Cash at bank and in hand | 54/58 | €3,541 | €3,981 | +€439 | +12.4% |
| Deferred charges and accrued income | 490/1 | - | €716 | +€716 | |
| Total equity and liabilities | 10/49 | €14,662 | €15,953 | +€1,291 | +8.8% |
| Equity | 10/15 | -€51,942 | -€54,263 | -€2,321 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,002 | -€62,323 | -€2,321 | -3.9% |
| Amounts payable | 17/49 | €66,604 | €70,216 | +€3,612 | +5.4% |
| Amounts payable within one year | 42/48 | €66,604 | €70,216 | +€3,612 | +5.4% |
| Trade debts | 44 | €6,474 | €10,137 | +€3,663 | +56.6% |
| Suppliers | 440/4 | €6,474 | €10,137 | +€3,663 | +56.6% |
| Taxes, remuneration and social security | 45 | €300 | €874 | +€573 | +191% |
| Taxes | 450/3 | €300 | €874 | +€573 | +191% |
| Other amounts payable | 47/48 | €59,830 | €59,206 | -€624 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,270 | €818 | -€2,452 | -75.0% |
| Other operating charges | 640/8 | €531 | €548 | +€17 | +3.2% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | -€238 | -€616 | -€378 | -159% |
| Operating profit (loss) | 9901 | -€4,102 | -€1,982 | +€2,120 | +51.7% |
| Financial income | 75/76B | €501 | €45 | -€456 | -91.0% |
| Recurring financial income | 75 | €501 | €45 | -€456 | -91.0% |
| Financial charges | 65/66B | €275 | €216 | -€59 | -21.3% |
| Recurring financial charges | 65 | €275 | €216 | -€59 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,876 | -€2,153 | +€1,723 | +44.5% |
| Income taxes | 67/77 | €146 | €168 | +€21 | +14.7% |
| Profit (loss) for the period | 9904 | -€4,022 | -€2,321 | +€1,702 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,022 | -€2,321 | +€1,702 | +42.3% |
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 26 October 2026 via checked.be.