AS INSIGHT CONSULTING: 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.
AS INSIGHT CONSULTING
Largest movements
- Receivables within one year +€12,492
up €12,492 (+26.9%), from €46,515 to €59,007
of which Other amounts receivable: +€26,552
- Cash +€2,969
up €2,969 (+53.5%), from €5,549 to €8,519
mainly Trade debts (+€14,181) and Depreciation (+€2,155)
- Deferred charges and accrued income +€945
up €945 (+61.3%), from €1,541 to €2,486
- Trade debts +€14,181
up €14,181 (+620%), from €2,287 to €16,468
- Tax, wage and social debts +€1,178
up €1,178 (+7.4%), from €15,866 to €17,044
- Reserves +€1,048
up €1,048 (+2.8%), from €36,931 to €37,979
- Gross operating margin -€6,138
down €6,138 (-40.4%), from €15,210 to €9,072
- Taxes -€1,678
down €1,678 (-32.7%), from €5,123 to €3,446
- Financial charges -€1,013
down €1,013 (-51.1%), from €1,981 to €969
- Financial income -€304
down €304 (-97.5%), from €312 to €8
- Depreciation +€222
up €222 (+11.5%), from €1,933 to €2,155
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 | €57,494 | €73,701 | +€16,207 | +28.2% |
| Fixed assets | 21/28 | €3,888 | €3,688 | -€200 | -5.1% |
| Tangible fixed assets | 22/27 | €3,888 | €3,688 | -€200 | -5.1% |
| Plant, machinery and equipment | 23 | €1,057 | €1,767 | +€710 | +67.1% |
| Furniture and vehicles | 24 | €2,831 | €1,922 | -€909 | -32.1% |
| Current assets | 29/58 | €53,606 | €70,012 | +€16,406 | +30.6% |
| Amounts receivable within one year | 40/41 | €46,515 | €59,007 | +€12,492 | +26.9% |
| Trade receivables | 40 | €19,360 | €5,300 | -€14,060 | -72.6% |
| Other amounts receivable | 41 | €27,155 | €53,708 | +€26,552 | +97.8% |
| Cash at bank and in hand | 54/58 | €5,549 | €8,519 | +€2,969 | +53.5% |
| Deferred charges and accrued income | 490/1 | €1,541 | €2,486 | +€945 | +61.3% |
| Total equity and liabilities | 10/49 | €57,494 | €73,701 | +€16,207 | +28.2% |
| Equity | 10/15 | €38,431 | €39,479 | +€1,048 | +2.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €36,931 | €37,979 | +€1,048 | +2.8% |
| Distributable reserves | 133 | €36,931 | €37,979 | +€1,048 | +2.8% |
| Amounts payable | 17/49 | €19,063 | €34,222 | +€15,159 | +79.5% |
| Amounts payable within one year | 42/48 | €19,063 | €34,222 | +€15,159 | +79.5% |
| Financial debts | 43 | €911 | €711 | -€201 | -22.0% |
| Credit institutions | 430/8 | €911 | €711 | -€201 | -22.0% |
| Trade debts | 44 | €2,287 | €16,468 | +€14,181 | +620% |
| Suppliers | 440/4 | €2,287 | €16,468 | +€14,181 | +620% |
| Taxes, remuneration and social security | 45 | €15,866 | €17,044 | +€1,178 | +7.4% |
| Taxes | 450/3 | €15,866 | €17,044 | +€1,178 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,933 | €2,155 | +€222 | +11.5% |
| Other operating charges | 640/8 | €1,500 | €1,462 | -€38 | -2.5% |
| Gross operating margin | 9900 | €15,210 | €9,072 | -€6,138 | -40.4% |
| Operating profit (loss) | 9901 | €11,777 | €5,455 | -€6,322 | -53.7% |
| Financial income | 75/76B | €312 | €8 | -€304 | -97.5% |
| Recurring financial income | 75 | €312 | €8 | -€304 | -97.5% |
| Financial charges | 65/66B | €1,981 | €969 | -€1,013 | -51.1% |
| Recurring financial charges | 65 | €1,981 | €969 | -€1,013 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €10,107 | €4,494 | -€5,613 | -55.5% |
| Income taxes | 67/77 | €5,123 | €3,446 | -€1,678 | -32.7% |
| Profit (loss) for the period | 9904 | €4,984 | €1,048 | -€3,936 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,984 | €1,048 | -€3,936 | -79.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.