instit.info: 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.
instit.info
Largest movements
- Cash -€4,733
down €4,733 (-36.3%), from €13,027 to €8,294
mainly Tax, wage and social debts (-€4,898) and Investment in fixed assets (net) (-€1,920)
- Receivables within one year +€952
up €952 (+8.4%), from €11,370 to €12,321
of which Other amounts receivable: +€1,336
- Tangible fixed assets +€589
up €589 (+51.1%), from €1,154 to €1,743
of which Furniture and vehicles: +€1,325
- Deferred charges and accrued income +€566
up €566 (+660%), from €86 to €652
- Tax, wage and social debts -€4,898
down €4,898 (-87.5%), from €5,600 to €702
- Trade debts +€1,727
up €1,727 (+130%), from €1,329 to €3,056
- Current portion of long-term debt +€1,013
new in 2025: €1,013
- Advances received -€400
no longer reported in 2025 (was €400)
- Gross operating margin +€3,508
up €3,508 (+410%), from €856 to €4,364
- Other operating charges +€1,328
up €1,328 (+273%), from €487 to €1,815
- Depreciation -€1,135
down €1,135 (-46.0%), from €2,466 to €1,331
- Taxes +€884
up €884 (+459%), from €192 to €1,076
- Financial charges +€161
up €161 (+137%), from €117 to €278
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 | €25,637 | €23,011 | -€2,626 | -10.2% |
| Fixed assets | 21/28 | €1,154 | €1,743 | +€589 | +51.1% |
| Tangible fixed assets | 22/27 | €1,154 | €1,743 | +€589 | +51.1% |
| Furniture and vehicles | 24 | €418 | €1,743 | +€1,325 | +317% |
| Other tangible fixed assets | 26 | €736 | - | -€736 | |
| Current assets | 29/58 | €24,483 | €21,268 | -€3,215 | -13.1% |
| Amounts receivable within one year | 40/41 | €11,370 | €12,321 | +€952 | +8.4% |
| Trade receivables | 40 | €7,993 | €7,609 | -€385 | -4.8% |
| Other amounts receivable | 41 | €3,376 | €4,713 | +€1,336 | +39.6% |
| Cash at bank and in hand | 54/58 | €13,027 | €8,294 | -€4,733 | -36.3% |
| Deferred charges and accrued income | 490/1 | €86 | €652 | +€566 | +660% |
| Total equity and liabilities | 10/49 | €25,637 | €23,011 | -€2,626 | -10.2% |
| Equity | 10/15 | €18,307 | €18,240 | -€67 | -0.4% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,047 | €9,980 | -€67 | -0.7% |
| Amounts payable | 17/49 | €7,329 | €4,771 | -€2,559 | -34.9% |
| Amounts payable within one year | 42/48 | €7,329 | €4,771 | -€2,559 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,013 | +€1,013 | |
| Trade debts | 44 | €1,329 | €3,056 | +€1,727 | +130% |
| Suppliers | 440/4 | €1,329 | €3,056 | +€1,727 | +130% |
| Advances received on contracts in progress | 46 | €400 | - | -€400 | |
| Taxes, remuneration and social security | 45 | €5,600 | €702 | -€4,898 | -87.5% |
| Taxes | 450/3 | €5,600 | €702 | -€4,898 | -87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,466 | €1,331 | -€1,135 | -46.0% |
| Other operating charges | 640/8 | €487 | €1,815 | +€1,328 | +273% |
| Gross operating margin | 9900 | €856 | €4,364 | +€3,508 | +410% |
| Operating profit (loss) | 9901 | -€2,097 | €1,217 | +€3,315 | |
| Financial income | 75/76B | €91 | €70 | -€21 | -23.4% |
| Recurring financial income | 75 | €91 | €70 | -€21 | -23.4% |
| Financial charges | 65/66B | €117 | €278 | +€161 | +137% |
| Recurring financial charges | 65 | €117 | €278 | +€161 | +137% |
| Profit (loss) for the period before taxes | 9903 | -€2,124 | €1,009 | +€3,132 | |
| Income taxes | 67/77 | €192 | €1,076 | +€884 | +459% |
| Profit (loss) for the period | 9904 | -€2,316 | -€67 | +€2,249 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,316 | -€67 | +€2,249 | +97.1% |
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 16 October 2026 via checked.be.