INTO: what changed
Two fiscal 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.
INTO
Largest movements
- Deferred charges and accrued income -€4,548
down €4,548 (-93.9%), from €4,846 to €298
- Tangible fixed assets -€2,272
down €2,272 (-49.7%), from €4,573 to €2,301
- Receivables within one year -€1,070
down €1,070 (-3.7%), from €28,574 to €27,504
of which Trade receivables: -€2,541
- Short-term financial debts -€9,468
down €9,468 (-84.1%), from €11,257 to €1,789
- Reserves +€7,400
up €7,400 (+222.2%), from €3,330 to €10,730
- Trade debts -€6,403
down €6,403 (-51.6%), from €12,404 to €6,001
- Gross operating margin +€6,025
up €6,025 (+68.0%), from €8,856 to €14,881
- Taxes +€2,560
up €2,560 (+331.6%), from €772 to €3,332
- Financial charges -€1,915
down €1,915 (-57.9%), from €3,307 to €1,392
- Other operating charges -€852
down €852 (-78.7%), from €1,083 to €231
- Depreciation -€242
down €242 (-8.9%), from €2,709 to €2,467
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,463 | €30,377 | -€8,086 | -21.0% |
| Formation expenses | 20 | €469 | €274 | -€195 | -41.6% |
| Fixed assets | 21/28 | €4,573 | €2,301 | -€2,272 | -49.7% |
| Tangible fixed assets | 22/27 | €4,573 | €2,301 | -€2,272 | -49.7% |
| Furniture and vehicles | 24 | €4,573 | €2,301 | -€2,272 | -49.7% |
| Current assets | 29/58 | €33,421 | €27,802 | -€5,619 | -16.8% |
| Amounts receivable within one year | 40/41 | €28,574 | €27,504 | -€1,070 | -3.7% |
| Trade receivables | 40 | €2,541 | - | -€2,541 | |
| Other amounts receivable | 41 | €26,033 | €27,504 | +€1,471 | +5.7% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Deferred charges and accrued income | 490/1 | €4,846 | €298 | -€4,548 | -93.9% |
| Total equity and liabilities | 10/49 | €38,463 | €30,377 | -€8,086 | -21.0% |
| Equity | 10/15 | €9,877 | €17,337 | +€7,460 | +75.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,330 | €10,730 | +€7,400 | +222.2% |
| Distributable reserves | 133 | €3,330 | €10,730 | +€7,400 | +222.2% |
| Profit (loss) carried forward | 14 | €347 | €407 | +€60 | +17.3% |
| Amounts payable | 17/49 | €28,586 | €13,040 | -€15,546 | -54.4% |
| Amounts payable within one year | 42/48 | €28,586 | €13,040 | -€15,546 | -54.4% |
| Financial debts | 43 | €11,257 | €1,789 | -€9,468 | -84.1% |
| Credit institutions | 430/8 | €11,257 | €1,789 | -€9,468 | -84.1% |
| Trade debts | 44 | €12,404 | €6,001 | -€6,403 | -51.6% |
| Suppliers | 440/4 | €12,404 | €6,001 | -€6,403 | -51.6% |
| Taxes, remuneration and social security | 45 | €4,925 | €5,250 | +€325 | +6.6% |
| Taxes | 450/3 | €4,925 | €5,250 | +€325 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,709 | €2,467 | -€242 | -8.9% |
| Other operating charges | 640/8 | €1,083 | €231 | -€852 | -78.7% |
| Gross operating margin | 9900 | €8,856 | €14,881 | +€6,025 | +68.0% |
| Operating profit (loss) | 9901 | €5,064 | €12,183 | +€7,119 | +140.6% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €3,307 | €1,392 | -€1,915 | -57.9% |
| Recurring financial charges | 65 | €3,307 | €1,392 | -€1,915 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €1,763 | €10,791 | +€9,028 | +512.1% |
| Income taxes | 67/77 | €772 | €3,332 | +€2,560 | +331.6% |
| Profit (loss) for the period | 9904 | €991 | €7,459 | +€6,468 | +652.7% |
| Profit (loss) for the period to be appropriated | 9905 | €991 | €7,459 | +€6,468 | +652.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.