INSPIRIA: 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.
INSPIRIA
Largest movements
- Cash -€11,874
down €11,874 (-68.7%), from €17,292 to €5,418
mainly Receivables within one year (-€3,588) and Tax, wage and social debts (-€3,480)
- Receivables within one year +€3,588
up €3,588 (+9.1%), from €39,253 to €42,841
- Tangible fixed assets -€673
down €673 (-49.6%), from €1,357 to €684
- Tax, wage and social debts -€3,480
down €3,480 (-36.5%), from €9,534 to €6,055
- Reserves -€3,426
down €3,426 (-9.2%), from €37,369 to €33,943
of which Distributable reserves: -€3,426
- Trade debts -€2,016
down €2,016 (-56.1%), from €3,596 to €1,579
- Gross operating margin -€21,844
down €21,844, from €20,987 to -€856
- Taxes -€5,555
no longer reported in 2025 (was €5,555)
- Other operating charges -€428
down €428 (-69.7%), from €613 to €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 | €57,901 | €48,943 | -€8,959 | -15.5% |
| Fixed assets | 21/28 | €1,357 | €684 | -€673 | -49.6% |
| Tangible fixed assets | 22/27 | €1,357 | €684 | -€673 | -49.6% |
| Furniture and vehicles | 24 | €1,357 | €684 | -€673 | -49.6% |
| Current assets | 29/58 | €56,545 | €48,259 | -€8,286 | -14.7% |
| Amounts receivable within one year | 40/41 | €39,253 | €42,841 | +€3,588 | +9.1% |
| Other amounts receivable | 41 | €39,253 | €42,841 | +€3,588 | +9.1% |
| Cash at bank and in hand | 54/58 | €17,292 | €5,418 | -€11,874 | -68.7% |
| Total equity and liabilities | 10/49 | €57,901 | €48,943 | -€8,959 | -15.5% |
| Equity | 10/15 | €43,569 | €40,143 | -€3,426 | -7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,369 | €33,943 | -€3,426 | -9.2% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,025 | €6,025 | = | 0.0% |
| Distributable reserves | 133 | €30,594 | €27,168 | -€3,426 | -11.2% |
| Amounts payable | 17/49 | €14,333 | €8,800 | -€5,533 | -38.6% |
| Amounts payable within one year | 42/48 | €14,333 | €8,800 | -€5,533 | -38.6% |
| Trade debts | 44 | €3,596 | €1,579 | -€2,016 | -56.1% |
| Suppliers | 440/4 | €3,596 | €1,579 | -€2,016 | -56.1% |
| Taxes, remuneration and social security | 45 | €9,534 | €6,055 | -€3,480 | -36.5% |
| Taxes | 450/3 | €9,534 | €6,055 | -€3,480 | -36.5% |
| Other amounts payable | 47/48 | €1,203 | €1,166 | -€36 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €755 | €673 | -€82 | -10.8% |
| Other operating charges | 640/8 | €613 | €186 | -€428 | -69.7% |
| Gross operating margin | 9900 | €20,987 | -€856 | -€21,844 | |
| Operating profit (loss) | 9901 | €19,619 | -€1,715 | -€21,334 | |
| Financial charges | 65/66B | €144 | €45 | -€99 | -68.6% |
| Recurring financial charges | 65 | €144 | €45 | -€99 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €19,476 | -€1,760 | -€21,236 | |
| Income taxes | 67/77 | €5,555 | - | -€5,555 | |
| Profit (loss) for the period | 9904 | €13,921 | -€1,760 | -€15,681 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,921 | -€1,760 | -€15,681 |
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 17 October 2026 via checked.be.