FinSights 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.
FinSights Consulting
Largest movements
- Cash +€39,392
up €39,392 (+72.5%), from €54,301 to €93,693
mainly Net result for the year (+€56,872) and Depreciation (+€988)
- Receivables within one year +€10,459
up €10,459 (+67.0%), from €15,604 to €26,063
of which Other amounts receivable: +€8,316
- Tangible fixed assets +€4,087
new in 2025: €4,087
- Profit (loss) carried forward +€56,872
up €56,872 (+99.4%), from €57,197 to €114,069
- Other debts -€3,077
down €3,077 (-100%), from €3,077 to €0
- Gross operating margin +€2,371
up €2,371 (+3.2%), from €73,061 to €75,433
- Depreciation +€988
new in 2025: €988
- Financial charges +€931
up €931 (+160%), from €583 to €1,514
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 | €76,617 | €129,949 | +€53,332 | +69.6% |
| Fixed assets | 21/28 | - | €4,087 | +€4,087 | |
| Tangible fixed assets | 22/27 | - | €4,087 | +€4,087 | |
| Furniture and vehicles | 24 | - | €4,087 | +€4,087 | |
| Current assets | 29/58 | €76,617 | €125,862 | +€49,245 | +64.3% |
| Amounts receivable within one year | 40/41 | €15,604 | €26,063 | +€10,459 | +67.0% |
| Trade receivables | 40 | €15,604 | €17,748 | +€2,143 | +13.7% |
| Other amounts receivable | 41 | - | €8,316 | +€8,316 | |
| Cash at bank and in hand | 54/58 | €54,301 | €93,693 | +€39,392 | +72.5% |
| Deferred charges and accrued income | 490/1 | €6,712 | €6,106 | -€606 | -9.0% |
| Total equity and liabilities | 10/49 | €76,617 | €129,949 | +€53,332 | +69.6% |
| Equity | 10/15 | €58,197 | €115,069 | +€56,872 | +97.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,197 | €114,069 | +€56,872 | +99.4% |
| Amounts payable | 17/49 | €18,420 | €14,880 | -€3,540 | -19.2% |
| Amounts payable within one year | 42/48 | €18,420 | €14,880 | -€3,540 | -19.2% |
| Trade debts | 44 | €447 | €840 | +€392 | +87.7% |
| Suppliers | 440/4 | €447 | €840 | +€392 | +87.7% |
| Taxes, remuneration and social security | 45 | €14,895 | €14,040 | -€855 | -5.7% |
| Taxes | 450/3 | €14,817 | €14,040 | -€776 | -5.2% |
| Remuneration and social security | 454/9 | €78 | €0 | -€78 | -100% |
| Other amounts payable | 47/48 | €3,077 | €0 | -€3,077 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €988 | +€988 | |
| Other operating charges | 640/8 | €507 | €800 | +€293 | +57.7% |
| Gross operating margin | 9900 | €73,061 | €75,433 | +€2,371 | +3.2% |
| Operating profit (loss) | 9901 | €72,554 | €73,645 | +€1,091 | +1.5% |
| Financial income | 75/76B | - | €231 | +€231 | |
| Recurring financial income | 75 | - | €231 | +€231 | |
| Financial charges | 65/66B | €583 | €1,514 | +€931 | +160% |
| Recurring financial charges | 65 | €583 | €1,514 | +€931 | +160% |
| Profit (loss) for the period before taxes | 9903 | €71,972 | €72,362 | +€391 | +0.5% |
| Income taxes | 67/77 | €14,774 | €15,490 | +€716 | +4.8% |
| Profit (loss) for the period | 9904 | €57,197 | €56,872 | -€325 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,197 | €56,872 | -€325 | -0.6% |
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 30 October 2026 via checked.be.