INSPIRITAN: 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.
INSPIRITAN
Largest movements
- Cash +€28,741
up €28,741 (+67.7%), from €42,459 to €71,200
mainly Other debts (+€35,639) and Net result for the year (+€25,652)
- Receivables within one year -€6,802
down €6,802 (-58.9%), from €11,540 to €4,738
of which Trade receivables: -€6,134
- Other debts +€35,639
up €35,639 (+504%), from €7,069 to €42,708
- Reserves -€14,348
down €14,348 (-34.9%), from €41,072 to €26,724
- Gross operating margin +€24,340
up €24,340 (+225%), from €10,824 to €35,164
- Taxes +€4,939
up €4,939 (+209%), from €2,361 to €7,300
- Depreciation +€365
up €365 (+90.1%), from €405 to €771
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 | €60,461 | €82,425 | +€21,963 | +36.3% |
| Fixed assets | 21/28 | €1,374 | €2,090 | +€716 | +52.1% |
| Tangible fixed assets | 22/27 | €1,374 | €2,090 | +€716 | +52.1% |
| Furniture and vehicles | 24 | - | €1,122 | +€1,122 | |
| Other tangible fixed assets | 26 | €1,374 | €968 | -€405 | -29.5% |
| Current assets | 29/58 | €59,087 | €80,335 | +€21,247 | +36.0% |
| Amounts receivable within one year | 40/41 | €11,540 | €4,738 | -€6,802 | -58.9% |
| Trade receivables | 40 | €10,823 | €4,689 | -€6,134 | -56.7% |
| Other amounts receivable | 41 | €718 | €49 | -€668 | -93.1% |
| Cash at bank and in hand | 54/58 | €42,459 | €71,200 | +€28,741 | +67.7% |
| Deferred charges and accrued income | 490/1 | €5,088 | €4,397 | -€692 | -13.6% |
| Total equity and liabilities | 10/49 | €60,461 | €82,425 | +€21,963 | +36.3% |
| Equity | 10/15 | €46,072 | €31,724 | -€14,348 | -31.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,072 | €26,724 | -€14,348 | -34.9% |
| Distributable reserves | 133 | €41,072 | €26,724 | -€14,348 | -34.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,389 | €50,700 | +€36,311 | +252% |
| Amounts payable within one year | 42/48 | €13,933 | €50,451 | +€36,518 | +262% |
| Trade debts | 44 | €1,275 | €1,430 | +€155 | +12.1% |
| Suppliers | 440/4 | €1,275 | €1,430 | +€155 | +12.1% |
| Taxes, remuneration and social security | 45 | €5,589 | €6,313 | +€724 | +13.0% |
| Taxes | 450/3 | €5,589 | €6,313 | +€724 | +13.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,069 | €42,708 | +€35,639 | +504% |
| Accrued charges and deferred income | 492/3 | €457 | €250 | -€207 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €771 | +€365 | +90.1% |
| Other operating charges | 640/8 | €490 | €605 | +€114 | +23.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €10,824 | €35,164 | +€24,340 | +225% |
| Operating profit (loss) | 9901 | €9,929 | €33,789 | +€23,860 | +240% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,188 | €837 | -€351 | -29.5% |
| Recurring financial charges | 65 | €1,188 | €837 | -€351 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €8,740 | €32,952 | +€24,212 | +277% |
| Income taxes | 67/77 | €2,361 | €7,300 | +€4,939 | +209% |
| Profit (loss) for the period | 9904 | €6,379 | €25,652 | +€19,273 | +302% |
| Profit (loss) for the period to be appropriated | 9905 | €6,379 | €25,652 | +€19,273 | +302% |
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 14 October 2026 via checked.be.