INSTATERA: 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.
INSTATERA
Largest movements
- Cash -€27,670
down €27,670 (-45.8%), from €60,390 to €32,721
mainly Trade debts (-€30,694) and Investment in fixed assets (net) (-€29,186)
- Tangible fixed assets +€15,758
up €15,758 (+20.2%), from €77,989 to €93,747
of which Furniture and vehicles: +€12,654
- Receivables within one year -€7,961
down €7,961 (-46.9%), from €16,982 to €9,021
of which Trade receivables: -€11,821
- Trade debts -€30,694
down €30,694 (-76.5%), from €40,143 to €9,448
- Profit (loss) carried forward +€25,351
up €25,351 (+153.4%), from €16,524 to €41,876
- Debts after one year -€13,475
down €13,475 (-35.9%), from €37,540 to €24,065
- Tax, wage and social debts +€4,723
up €4,723 (+62.6%), from €7,540 to €12,262
of which Taxes: +€6,669
- Current portion of long-term debt -€4,443
down €4,443 (-36.8%), from €12,064 to €7,621
- Purchases and services +€145,416
up €145,416 (+85.0%), from €171,088 to €316,504
- Staff costs -€3,592
down €3,592 (-33.9%), from €10,609 to €7,017
- Taxes +€1,669
up €1,669 (+21.3%), from €7,832 to €9,501
- Depreciation +€1,619
up €1,619 (+13.7%), from €11,809 to €13,428
- Gross operating margin +€1,272
up €1,272 (+2.3%), from €55,352 to €56,624
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.
Cash bridge derived
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 | €155,567 | €137,019 | -€18,548 | -11.9% |
| Fixed assets | 21/28 | €77,989 | €93,747 | +€15,758 | +20.2% |
| Tangible fixed assets | 22/27 | €77,989 | €93,747 | +€15,758 | +20.2% |
| Land and buildings | 22 | €60,724 | €56,532 | -€4,192 | -6.9% |
| Plant, machinery and equipment | 23 | €14,486 | €14,578 | +€93 | +0.6% |
| Furniture and vehicles | 24 | €2,780 | €15,433 | +€12,654 | +455.2% |
| Other tangible fixed assets | 26 | - | €7,203 | +€7,203 | |
| Current assets | 29/58 | €77,578 | €43,272 | -€34,306 | -44.2% |
| Amounts receivable within one year | 40/41 | €16,982 | €9,021 | -€7,961 | -46.9% |
| Trade receivables | 40 | €13,121 | €1,300 | -€11,821 | -90.1% |
| Other amounts receivable | 41 | €3,860 | €7,721 | +€3,860 | +100.0% |
| Cash at bank and in hand | 54/58 | €60,390 | €32,721 | -€27,670 | -45.8% |
| Deferred charges and accrued income | 490/1 | €206 | €1,531 | +€1,325 | +643.4% |
| Total equity and liabilities | 10/49 | €155,567 | €137,019 | -€18,548 | -11.9% |
| Equity | 10/15 | €58,099 | €83,451 | +€25,351 | +43.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,175 | €29,175 | = | 0.0% |
| Non-distributable reserves | 130/1 | €453 | €453 | = | 0.0% |
| Reserves not available under the articles | 1311 | €453 | €453 | = | 0.0% |
| Distributable reserves | 133 | €28,722 | €28,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,524 | €41,876 | +€25,351 | +153.4% |
| Amounts payable | 17/49 | €97,467 | €53,568 | -€43,899 | -45.0% |
| Amounts payable after more than one year | 17 | €37,540 | €24,065 | -€13,475 | -35.9% |
| Financial debts | 170/4 | €37,540 | €24,065 | -€13,475 | -35.9% |
| Amounts payable within one year | 42/48 | €59,927 | €29,503 | -€30,424 | -50.8% |
| Current portion of amounts payable after more than one year | 42 | €12,064 | €7,621 | -€4,443 | -36.8% |
| Trade debts | 44 | €40,143 | €9,448 | -€30,694 | -76.5% |
| Suppliers | 440/4 | €40,143 | €9,448 | -€30,694 | -76.5% |
| Taxes, remuneration and social security | 45 | €7,540 | €12,262 | +€4,723 | +62.6% |
| Taxes | 450/3 | €2,832 | €9,501 | +€6,669 | +235.5% |
| Remuneration and social security | 454/9 | €4,708 | €2,761 | -€1,947 | -41.4% |
| Other amounts payable | 47/48 | €181 | €172 | -€9 | -5.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €171,088 | €316,504 | +€145,416 | +85.0% |
| Remuneration, social security and pensions | 62 | €10,609 | €7,017 | -€3,592 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,809 | €13,428 | +€1,619 | +13.7% |
| Other operating charges | 640/8 | €716 | €507 | -€208 | -29.1% |
| Non-recurring operating charges | 66A | €6,918 | - | -€6,918 | |
| Gross operating margin | 9900 | €55,352 | €56,624 | +€1,272 | +2.3% |
| Operating profit (loss) | 9901 | €25,300 | €35,672 | +€10,372 | +41.0% |
| Financial income | 75/76B | €91 | €0 | -€91 | -99.6% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -99.6% |
| Financial charges | 65/66B | €1,034 | €819 | -€215 | -20.8% |
| Recurring financial charges | 65 | €1,034 | €819 | -€215 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €24,356 | €34,853 | +€10,496 | +43.1% |
| Income taxes | 67/77 | €7,832 | €9,501 | +€1,669 | +21.3% |
| Profit (loss) for the period | 9904 | €16,524 | €25,351 | +€8,827 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,524 | €25,351 | +€8,827 | +53.4% |
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 12 October 2026 via checked.be.