Nspire: 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.
Nspire
Largest movements
- Cash +€18,554
up €18,554 (+423.3%), from €4,383 to €22,938
- Tangible fixed assets -€10,517
down €10,517 (-55.9%), from €18,811 to €8,294
- Receivables within one year +€8,760
up €8,760 (+41.7%), from €20,998 to €29,758
of which Trade receivables: +€10,120
- Profit (loss) carried forward +€15,377
up €15,377 (+69.3%), from €22,183 to €37,560
- Short-term financial debts +€1,100
new in 2025: €1,100
- Tax, wage and social debts -€704
down €704 (-5.3%), from €13,250 to €12,546
- Staff costs +€2,073
new in 2025: €2,073
- Taxes -€1,916
down €1,916 (-20.0%), from €9,569 to €7,653
- Depreciation +€1,815
up €1,815 (+42.1%), from €4,310 to €6,124
- Other operating charges -€1,711
down €1,711 (-64.0%), from €2,673 to €962
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,569 | €60,990 | +€16,420 | +36.8% |
| Fixed assets | 21/28 | €18,811 | €8,294 | -€10,517 | -55.9% |
| Tangible fixed assets | 22/27 | €18,811 | €8,294 | -€10,517 | -55.9% |
| Furniture and vehicles | 24 | €18,811 | €8,294 | -€10,517 | -55.9% |
| Current assets | 29/58 | €25,758 | €52,696 | +€26,937 | +104.6% |
| Amounts receivable within one year | 40/41 | €20,998 | €29,758 | +€8,760 | +41.7% |
| Trade receivables | 40 | €19,633 | €29,753 | +€10,120 | +51.5% |
| Other amounts receivable | 41 | €1,365 | €5 | -€1,360 | -99.6% |
| Cash at bank and in hand | 54/58 | €4,383 | €22,938 | +€18,554 | +423.3% |
| Deferred charges and accrued income | 490/1 | €377 | - | -€377 | |
| Total equity and liabilities | 10/49 | €44,569 | €60,990 | +€16,420 | +36.8% |
| Equity | 10/15 | €30,243 | €45,620 | +€15,377 | +50.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,183 | €37,560 | +€15,377 | +69.3% |
| Amounts payable | 17/49 | €14,326 | €15,370 | +€1,043 | +7.3% |
| Amounts payable within one year | 42/48 | €14,326 | €15,370 | +€1,043 | +7.3% |
| Financial debts | 43 | - | €1,100 | +€1,100 | |
| Credit institutions | 430/8 | - | €1,100 | +€1,100 | |
| Trade debts | 44 | €273 | €671 | +€397 | +145.2% |
| Suppliers | 440/4 | €273 | €671 | +€397 | +145.2% |
| Taxes, remuneration and social security | 45 | €13,250 | €12,546 | -€704 | -5.3% |
| Taxes | 450/3 | €13,250 | €12,546 | -€704 | -5.3% |
| Other amounts payable | 47/48 | €803 | €1,053 | +€250 | +31.2% |
| Non-recurring operating income | 76A | €13,895 | - | -€13,895 | |
| Remuneration, social security and pensions | 62 | - | €2,073 | +€2,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,310 | €6,124 | +€1,815 | +42.1% |
| Other operating charges | 640/8 | €2,673 | €962 | -€1,711 | -64.0% |
| Non-recurring operating charges | 66A | - | €112 | +€112 | |
| Gross operating margin | 9900 | €46,837 | €46,615 | -€223 | -0.5% |
| Operating profit (loss) | 9901 | €39,855 | €37,343 | -€2,512 | -6.3% |
| Financial income | 75/76B | €0 | €71 | +€71 | +79233.3% |
| Recurring financial income | 75 | €0 | €71 | +€71 | +79233.3% |
| Financial charges | 65/66B | €204 | €149 | -€56 | -27.3% |
| Recurring financial charges | 65 | €204 | €149 | -€56 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €39,651 | €37,266 | -€2,385 | -6.0% |
| Income taxes | 67/77 | €9,569 | €7,653 | -€1,916 | -20.0% |
| Profit (loss) for the period | 9904 | €30,082 | €29,613 | -€469 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,082 | €29,613 | -€469 | -1.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.