L'INSTANT & CO: 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'INSTANT & CO
Largest movements
- Receivables within one year +€12,873
up €12,873 (+2,549%), from €505 to €13,378
of which Trade receivables: +€6,790
- Cash -€10,924
no longer reported in 2025 (was €10,924)
mainly Receivables within one year (-€12,873) and Trade debts (-€7,197)
- Tangible fixed assets -€6,850
down €6,850 (-60.3%), from €11,359 to €4,509
of which Plant, machinery and equipment: -€7,008
- Trade debts -€7,197
down €7,197 (-98.6%), from €7,300 to €103
- Other debts +€2,899
up €2,899 (+141%), from €2,063 to €4,962
- Tax, wage and social debts -€684
down €684 (-29.9%), from €2,290 to €1,606
- Short-term financial debts +€368
new in 2025: €368
- Profit (loss) carried forward -€287
down €287 (-3.5%), from €8,135 to €7,848
- Gross operating margin -€7,268
down €7,268 (-61.2%), from €11,877 to €4,609
- Taxes -€2,290
no longer reported in 2025 (was €2,290)
- Depreciation +€358
up €358 (+30.0%), from €1,192 to €1,550
- Write-downs -€200
no longer reported in 2025 (was €200)
- Other operating charges +€122
new in 2025: €122
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 | €22,788 | €17,887 | -€4,901 | -21.5% |
| Fixed assets | 21/28 | €11,359 | €4,509 | -€6,850 | -60.3% |
| Tangible fixed assets | 22/27 | €11,359 | €4,509 | -€6,850 | -60.3% |
| Plant, machinery and equipment | 23 | €11,359 | €4,351 | -€7,008 | -61.7% |
| Furniture and vehicles | 24 | - | €158 | +€158 | |
| Current assets | 29/58 | €11,429 | €13,378 | +€1,949 | +17.1% |
| Amounts receivable within one year | 40/41 | €505 | €13,378 | +€12,873 | +2,549% |
| Trade receivables | 40 | - | €6,790 | +€6,790 | |
| Other amounts receivable | 41 | €505 | €6,588 | +€6,083 | +1,205% |
| Cash at bank and in hand | 54/58 | €10,924 | - | -€10,924 | |
| Total equity and liabilities | 10/49 | €22,788 | €17,887 | -€4,901 | -21.5% |
| Equity | 10/15 | €11,135 | €10,848 | -€287 | -2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,135 | €7,848 | -€287 | -3.5% |
| Amounts payable | 17/49 | €11,653 | €7,039 | -€4,614 | -39.6% |
| Amounts payable within one year | 42/48 | €11,653 | €7,039 | -€4,614 | -39.6% |
| Financial debts | 43 | - | €368 | +€368 | |
| Credit institutions | 430/8 | - | €368 | +€368 | |
| Trade debts | 44 | €7,300 | €103 | -€7,197 | -98.6% |
| Suppliers | 440/4 | €7,300 | €103 | -€7,197 | -98.6% |
| Taxes, remuneration and social security | 45 | €2,290 | €1,606 | -€684 | -29.9% |
| Taxes | 450/3 | €2,290 | €1,606 | -€684 | -29.9% |
| Other amounts payable | 47/48 | €2,063 | €4,962 | +€2,899 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,192 | €1,550 | +€358 | +30.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €200 | - | -€200 | |
| Other operating charges | 640/8 | - | €122 | +€122 | |
| Gross operating margin | 9900 | €11,877 | €4,609 | -€7,268 | -61.2% |
| Operating profit (loss) | 9901 | €10,485 | €2,937 | -€7,548 | -72.0% |
| Financial charges | 65/66B | €60 | €57 | -€3 | -5.0% |
| Recurring financial charges | 65 | €60 | €57 | -€3 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €10,425 | €2,880 | -€7,545 | -72.4% |
| Income taxes | 67/77 | €2,290 | - | -€2,290 | |
| Profit (loss) for the period | 9904 | €8,135 | €2,880 | -€5,255 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,135 | €2,880 | -€5,255 | -64.6% |
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 29 October 2026 via checked.be.