INYS: 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.
INYS
Largest movements
- Receivables within one year +€27,256
up €27,256 (+25.9%), from €105,333 to €132,589
of which Trade receivables: +€24,330
- Tangible fixed assets -€7,250
down €7,250 (-64.4%), from €11,256 to €4,006
- Deferred charges and accrued income -€3,298
down €3,298 (-65.8%), from €5,012 to €1,714
- Cash -€2,173
down €2,173 (-62.3%), from €3,488 to €1,315
mainly Contributions, distributions and other (-€29,594) and Receivables within one year (-€27,256)
- Other debts +€17,801
up €17,801 (+66.4%), from €26,792 to €44,593
- Profit (loss) carried forward -€13,431
down €13,431 (-45.4%), from €29,594 to €16,164
- Tax, wage and social debts +€13,261
up €13,261 (+55.3%), from €23,971 to €37,232
of which Remuneration and social security: +€17,481
- Current portion of long-term debt -€9,239
down €9,239 (-58.6%), from €15,774 to €6,535
- Trade debts +€7,629
up €7,629 (+85.7%), from €8,904 to €16,533
- Staff costs +€55,088
up €55,088 (+123.7%), from €44,516 to €99,604
- Gross operating margin +€27,446
up €27,446 (+24.7%), from €110,956 to €138,401
- Taxes -€5,268
down €5,268 (-35.6%), from €14,813 to €9,544
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 | €127,963 | €141,909 | +€13,945 | +10.9% |
| Fixed assets | 21/28 | €11,431 | €4,181 | -€7,250 | -63.4% |
| Tangible fixed assets | 22/27 | €11,256 | €4,006 | -€7,250 | -64.4% |
| Furniture and vehicles | 24 | €11,256 | €4,006 | -€7,250 | -64.4% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €116,532 | €137,728 | +€21,195 | +18.2% |
| Stocks and contracts in progress | 3 | €2,699 | €2,110 | -€590 | -21.8% |
| Stocks | 30/36 | €2,699 | €2,110 | -€590 | -21.8% |
| Amounts receivable within one year | 40/41 | €105,333 | €132,589 | +€27,256 | +25.9% |
| Trade receivables | 40 | €100,117 | €124,447 | +€24,330 | +24.3% |
| Other amounts receivable | 41 | €5,217 | €8,143 | +€2,926 | +56.1% |
| Cash at bank and in hand | 54/58 | €3,488 | €1,315 | -€2,173 | -62.3% |
| Deferred charges and accrued income | 490/1 | €5,012 | €1,714 | -€3,298 | -65.8% |
| Total equity and liabilities | 10/49 | €127,963 | €141,909 | +€13,945 | +10.9% |
| Equity | 10/15 | €50,207 | €36,777 | -€13,431 | -26.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,063 | €2,063 | = | 0.0% |
| Non-distributable reserves | 130/1 | €63 | €63 | = | 0.0% |
| Reserves not available under the articles | 1311 | €63 | €63 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,594 | €16,164 | -€13,431 | -45.4% |
| Amounts payable | 17/49 | €77,756 | €105,132 | +€27,376 | +35.2% |
| Amounts payable after more than one year | 17 | €2,315 | €0 | -€2,315 | -100.0% |
| Financial debts | 170/4 | €2,315 | €0 | -€2,315 | -100.0% |
| Amounts payable within one year | 42/48 | €75,441 | €104,892 | +€29,451 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €15,774 | €6,535 | -€9,239 | -58.6% |
| Trade debts | 44 | €8,904 | €16,533 | +€7,629 | +85.7% |
| Suppliers | 440/4 | €8,904 | €16,533 | +€7,629 | +85.7% |
| Taxes, remuneration and social security | 45 | €23,971 | €37,232 | +€13,261 | +55.3% |
| Taxes | 450/3 | €19,102 | €14,882 | -€4,220 | -22.1% |
| Remuneration and social security | 454/9 | €4,870 | €22,350 | +€17,481 | +359.0% |
| Other amounts payable | 47/48 | €26,792 | €44,593 | +€17,801 | +66.4% |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Remuneration, social security and pensions | 62 | €44,516 | €99,604 | +€55,088 | +123.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,047 | €9,167 | +€120 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €141 | €0 | -€141 | -100.0% |
| Other operating charges | 640/8 | €1,363 | €1,447 | +€83 | +6.1% |
| Gross operating margin | 9900 | €110,956 | €138,401 | +€27,446 | +24.7% |
| Operating profit (loss) | 9901 | €55,888 | €28,184 | -€27,705 | -49.6% |
| Financial income | 75/76B | €10 | €82 | +€72 | +713.6% |
| Recurring financial income | 75 | €10 | €82 | +€72 | +713.6% |
| Financial charges | 65/66B | €2,405 | €2,558 | +€153 | +6.4% |
| Recurring financial charges | 65 | €2,405 | €2,558 | +€153 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €53,494 | €25,708 | -€27,786 | -51.9% |
| Income taxes | 67/77 | €14,813 | €9,544 | -€5,268 | -35.6% |
| Profit (loss) for the period | 9904 | €38,681 | €16,163 | -€22,517 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,681 | €16,163 | -€22,517 | -58.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.