INSPIRIT: 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.
INSPIRIT
Largest movements
- Cash +€463,352
up €463,352 (+8,443%), from €5,488 to €468,840
- Receivables within one year +€377,927
up €377,927 (+993%), from €38,066 to €415,993
of which Other amounts receivable: +€319,197
- Profit (loss) carried forward +€699,986
up €699,986 (+84.3%), from €830,466 to €1.5m
- Reserves +€82,387
up €82,387 (+549%), from €15,000 to €97,387
of which Distributable reserves: +€82,387
- Trade debts +€58,721
up €58,721 (+7,829%), from €750 to €59,471
- Tax, wage and social debts +€41,926
up €41,926 (+150%), from €27,956 to €69,882
- Other debts -€40,672
down €40,672 (-6.8%), from €601,459 to €560,787
- Gross operating margin +€131,718
up €131,718, from -€30,788 to €100,930
- Financial income +€36,029
new in 2023: €36,029
- Taxes +€28,311
up €28,311 (+511,959%), from €6 to €28,317
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,626,702 | €2,467,980 | +€841,279 | +51.7% |
| Fixed assets | 21/28 | €1,583,148 | €1,583,148 | = | 0.0% |
| Financial fixed assets | 28 | €1,583,148 | €1,583,148 | = | 0.0% |
| Current assets | 29/58 | €43,554 | €884,832 | +€841,279 | +1,932% |
| Amounts receivable within one year | 40/41 | €38,066 | €415,993 | +€377,927 | +993% |
| Trade receivables | 40 | €33,616 | €92,346 | +€58,730 | +175% |
| Other amounts receivable | 41 | €4,450 | €323,647 | +€319,197 | +7,173% |
| Cash at bank and in hand | 54/58 | €5,488 | €468,840 | +€463,352 | +8,443% |
| Total equity and liabilities | 10/49 | €1,626,702 | €2,467,980 | +€841,279 | +51.7% |
| Equity | 10/15 | €995,466 | €1,777,840 | +€782,374 | +78.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €97,387 | +€82,387 | +549% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | - | €82,387 | +€82,387 | |
| Profit (loss) carried forward | 14 | €830,466 | €1,530,453 | +€699,986 | +84.3% |
| Amounts payable | 17/49 | €631,235 | €690,140 | +€58,905 | +9.3% |
| Amounts payable within one year | 42/48 | €631,235 | €690,140 | +€58,905 | +9.3% |
| Financial debts | 43 | €1,070 | - | -€1,070 | |
| Credit institutions | 430/8 | €1,070 | - | -€1,070 | |
| Trade debts | 44 | €750 | €59,471 | +€58,721 | +7,829% |
| Suppliers | 440/4 | €750 | €59,471 | +€58,721 | +7,829% |
| Taxes, remuneration and social security | 45 | €27,956 | €69,882 | +€41,926 | +150% |
| Taxes | 450/3 | €27,956 | €69,882 | +€41,926 | +150% |
| Other amounts payable | 47/48 | €601,459 | €560,787 | -€40,672 | -6.8% |
| Other operating charges | 640/8 | €868 | - | -€868 | |
| Gross operating margin | 9900 | -€30,788 | €100,930 | +€131,718 | |
| Operating profit (loss) | 9901 | -€31,656 | €100,930 | +€132,586 | |
| Financial income | 75/76B | - | €36,029 | +€36,029 | |
| Recurring financial income | 75 | - | €36,029 | +€36,029 | |
| Financial charges | 65/66B | €26,040 | €25,696 | -€345 | -1.3% |
| Recurring financial charges | 65 | €26,040 | €25,696 | -€345 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€57,697 | €111,264 | +€168,960 | |
| Income taxes | 67/77 | €6 | €28,317 | +€28,311 | +511,959% |
| Profit (loss) for the period | 9904 | -€57,702 | €82,947 | +€140,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,702 | €82,947 | +€140,649 |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.