INSTAL: 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.
INSTAL
Largest movements
- Cash +€6,261
up €6,261 (+114%), from €5,478 to €11,739
mainly Net result for the year (+€9,606) and Depreciation (+€2,762)
- Receivables within one year +€3,426
up €3,426 (+6.1%), from €56,237 to €59,664
of which Other amounts receivable: +€6,233
- Deferred charges and accrued income +€813
up €813 (+465%), from €175 to €988
- Tangible fixed assets -€781
down €781 (-22.6%), from €3,452 to €2,671
of which Furniture and vehicles: -€1,156
- Profit (loss) carried forward +€9,606
up €9,606 (+47.9%), from €20,047 to €29,653
- Other debts +€2,585
up €2,585 (+811%), from €319 to €2,904
- Tax, wage and social debts -€1,807
down €1,807 (-20.2%), from €8,951 to €7,145
of which Taxes: -€2,235
- Trade debts -€1,218
down €1,218 (-4.3%), from €28,233 to €27,015
- Gross operating margin +€2,592
up €2,592 (+19.2%), from €13,496 to €16,088
- Taxes +€750
up €750 (+34.9%), from €2,150 to €2,900
- Depreciation +€285
up €285 (+11.5%), from €2,477 to €2,762
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 | €65,693 | €75,412 | +€9,720 | +14.8% |
| Fixed assets | 21/28 | €3,452 | €2,671 | -€781 | -22.6% |
| Tangible fixed assets | 22/27 | €3,452 | €2,671 | -€781 | -22.6% |
| Plant, machinery and equipment | 23 | €1,828 | €2,204 | +€375 | +20.5% |
| Furniture and vehicles | 24 | €1,624 | €468 | -€1,156 | -71.2% |
| Current assets | 29/58 | €62,240 | €72,741 | +€10,501 | +16.9% |
| Stocks and contracts in progress | 3 | €350 | €350 | = | 0.0% |
| Stocks | 30/36 | €350 | €350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,237 | €59,664 | +€3,426 | +6.1% |
| Trade receivables | 40 | €53,544 | €50,737 | -€2,807 | -5.2% |
| Other amounts receivable | 41 | €2,693 | €8,926 | +€6,233 | +231% |
| Cash at bank and in hand | 54/58 | €5,478 | €11,739 | +€6,261 | +114% |
| Deferred charges and accrued income | 490/1 | €175 | €988 | +€813 | +465% |
| Total equity and liabilities | 10/49 | €65,693 | €75,412 | +€9,720 | +14.8% |
| Equity | 10/15 | €28,107 | €37,713 | +€9,606 | +34.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,047 | €29,653 | +€9,606 | +47.9% |
| Amounts payable | 17/49 | €37,586 | €37,700 | +€114 | +0.3% |
| Amounts payable within one year | 42/48 | €37,504 | €37,064 | -€440 | -1.2% |
| Trade debts | 44 | €28,233 | €27,015 | -€1,218 | -4.3% |
| Suppliers | 440/4 | €28,233 | €27,015 | -€1,218 | -4.3% |
| Taxes, remuneration and social security | 45 | €8,951 | €7,145 | -€1,807 | -20.2% |
| Taxes | 450/3 | €5,151 | €2,916 | -€2,235 | -43.4% |
| Remuneration and social security | 454/9 | €3,800 | €4,228 | +€428 | +11.3% |
| Other amounts payable | 47/48 | €319 | €2,904 | +€2,585 | +811% |
| Accrued charges and deferred income | 492/3 | €82 | €636 | +€554 | +674% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,477 | €2,762 | +€285 | +11.5% |
| Other operating charges | 640/8 | €711 | €566 | -€146 | -20.5% |
| Gross operating margin | 9900 | €13,496 | €16,088 | +€2,592 | +19.2% |
| Operating profit (loss) | 9901 | €10,308 | €12,760 | +€2,452 | +23.8% |
| Financial income | 75/76B | €87 | €6 | -€81 | -93.6% |
| Recurring financial income | 75 | €87 | €6 | -€81 | -93.6% |
| Financial charges | 65/66B | €230 | €260 | +€30 | +12.9% |
| Recurring financial charges | 65 | €230 | €260 | +€30 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €10,164 | €12,506 | +€2,341 | +23.0% |
| Income taxes | 67/77 | €2,150 | €2,900 | +€750 | +34.9% |
| Profit (loss) for the period | 9904 | €8,014 | €9,606 | +€1,591 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,014 | €9,606 | +€1,591 | +19.9% |
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 14 October 2026 via checked.be.