L.INFI: 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.
L.INFI
Largest movements
- Receivables within one year +€16,036
up €16,036 (+267%), from €6,000 to €22,036
- Cash -€10,948
down €10,948 (-40.3%), from €27,142 to €16,194
mainly Receivables within one year (-€16,036) and Other debts (-€8,750)
- Deferred charges and accrued income -€2,963
down €2,963 (-23.3%), from €12,737 to €9,774
- Reserves +€9,091
up €9,091 (+200%), from €4,545 to €13,636
- Other debts -€8,750
down €8,750 (-62.5%), from €14,000 to €5,250
- Tax, wage and social debts -€4,671
down €4,671 (-49.2%), from €9,489 to €4,818
- Profit (loss) carried forward +€3,485
up €3,485 (+33.4%), from €10,437 to €13,922
- Current portion of long-term debt +€2,500
up €2,500 (+33.3%), from €7,500 to €10,000
- Purchases and services +€41,950
up €41,950 (+60.9%), from €68,866 to €110,816
- Gross operating margin -€18,413
down €18,413 (-38.9%), from €47,379 to €28,966
- Taxes -€2,168
down €2,168 (-21.7%), from €9,989 to €7,822
- Other operating charges -€1,706
down €1,706 (-82.4%), from €2,070 to €364
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 | €46,972 | €48,627 | +€1,655 | +3.5% |
| Fixed assets | 21/28 | €1,092 | €622 | -€470 | -43.1% |
| Tangible fixed assets | 22/27 | €1,092 | €622 | -€470 | -43.1% |
| Furniture and vehicles | 24 | €1,092 | €622 | -€470 | -43.1% |
| Current assets | 29/58 | €45,879 | €48,004 | +€2,125 | +4.6% |
| Amounts receivable within one year | 40/41 | €6,000 | €22,036 | +€16,036 | +267% |
| Other amounts receivable | 41 | €6,000 | €22,036 | +€16,036 | +267% |
| Cash at bank and in hand | 54/58 | €27,142 | €16,194 | -€10,948 | -40.3% |
| Deferred charges and accrued income | 490/1 | €12,737 | €9,774 | -€2,963 | -23.3% |
| Total equity and liabilities | 10/49 | €46,972 | €48,627 | +€1,655 | +3.5% |
| Equity | 10/15 | €15,982 | €28,558 | +€12,576 | +78.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,545 | €13,636 | +€9,091 | +200% |
| Distributable reserves | 133 | €4,545 | €13,636 | +€9,091 | +200% |
| Profit (loss) carried forward | 14 | €10,437 | €13,922 | +€3,485 | +33.4% |
| Amounts payable | 17/49 | €30,989 | €20,068 | -€10,921 | -35.2% |
| Amounts payable within one year | 42/48 | €30,989 | €20,068 | -€10,921 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €10,000 | +€2,500 | +33.3% |
| Taxes, remuneration and social security | 45 | €9,489 | €4,818 | -€4,671 | -49.2% |
| Taxes | 450/3 | €9,489 | €4,818 | -€4,671 | -49.2% |
| Other amounts payable | 47/48 | €14,000 | €5,250 | -€8,750 | -62.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,866 | €110,816 | +€41,950 | +60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €470 | +€141 | +42.7% |
| Other operating charges | 640/8 | €2,070 | €364 | -€1,706 | -82.4% |
| Gross operating margin | 9900 | €47,379 | €28,966 | -€18,413 | -38.9% |
| Operating profit (loss) | 9901 | €44,980 | €28,132 | -€16,848 | -37.5% |
| Financial charges | 65/66B | €8 | €234 | +€227 | +2,937% |
| Recurring financial charges | 65 | €8 | €234 | +€227 | +2,937% |
| Profit (loss) for the period before taxes | 9903 | €44,972 | €27,897 | -€17,075 | -38.0% |
| Income taxes | 67/77 | €9,989 | €7,822 | -€2,168 | -21.7% |
| Profit (loss) for the period | 9904 | €34,982 | €20,076 | -€14,907 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,982 | €20,076 | -€14,907 | -42.6% |
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 14 October 2026 via checked.be.