INS 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.
INS CONSULTING
Largest movements
- Cash +€127,959
up €127,959 (+32.6%), from €392,837 to €520,796
mainly Net result for the year (+€167,485) and Depreciation (+€10,671)
- Tangible fixed assets +€22,543
up €22,543 (+125%), from €18,057 to €40,600
of which Furniture and vehicles: +€27,267
- Reserves +€167,485
up €167,485 (+46.4%), from €360,653 to €528,138
of which Distributable reserves: +€167,485
- Other debts -€25,771
down €25,771 (-84.0%), from €30,666 to €4,895
- Tax, wage and social debts +€9,866
up €9,866 (+35.8%), from €27,535 to €37,400
of which Remuneration and social security: +€8,428
- Gross operating margin +€21,470
up €21,470 (+9.2%), from €233,408 to €254,878
- Taxes +€6,263
up €6,263 (+9.2%), from €67,740 to €74,002
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 | €432,929 | €588,204 | +€155,275 | +35.9% |
| Fixed assets | 21/28 | €18,157 | €40,700 | +€22,543 | +124% |
| Tangible fixed assets | 22/27 | €18,057 | €40,600 | +€22,543 | +125% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,354 | €1,868 | -€486 | -20.6% |
| Furniture and vehicles | 24 | €4,326 | €31,593 | +€27,267 | +630% |
| Other tangible fixed assets | 26 | €11,377 | €7,139 | -€4,238 | -37.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €414,772 | €547,504 | +€132,732 | +32.0% |
| Amounts receivable within one year | 40/41 | €20,913 | €20,537 | -€376 | -1.8% |
| Trade receivables | 40 | €20,842 | €19,542 | -€1,300 | -6.2% |
| Other amounts receivable | 41 | €71 | €996 | +€925 | +1,307% |
| Cash at bank and in hand | 54/58 | €392,837 | €520,796 | +€127,959 | +32.6% |
| Deferred charges and accrued income | 490/1 | €1,022 | €6,171 | +€5,149 | +504% |
| Total equity and liabilities | 10/49 | €432,929 | €588,204 | +€155,275 | +35.9% |
| Equity | 10/15 | €366,853 | €534,338 | +€167,485 | +45.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €360,653 | €528,138 | +€167,485 | +46.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €360,653 | €528,138 | +€167,485 | +46.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,075 | €53,865 | -€12,210 | -18.5% |
| Amounts payable within one year | 42/48 | €65,075 | €50,865 | -€14,210 | -21.8% |
| Trade debts | 44 | €6,874 | €8,569 | +€1,695 | +24.7% |
| Suppliers | 440/4 | €6,874 | €8,569 | +€1,695 | +24.7% |
| Taxes, remuneration and social security | 45 | €27,535 | €37,400 | +€9,866 | +35.8% |
| Taxes | 450/3 | €27,535 | €28,973 | +€1,438 | +5.2% |
| Remuneration and social security | 454/9 | €0 | €8,428 | +€8,428 | |
| Other amounts payable | 47/48 | €30,666 | €4,895 | -€25,771 | -84.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €3,000 | +€2,000 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,790 | €10,671 | +€1,881 | +21.4% |
| Other operating charges | 640/8 | €1,063 | €777 | -€286 | -26.9% |
| Gross operating margin | 9900 | €233,408 | €254,878 | +€21,470 | +9.2% |
| Operating profit (loss) | 9901 | €223,554 | €243,429 | +€19,876 | +8.9% |
| Financial income | 75/76B | €75 | €78 | +€3 | +4.4% |
| Recurring financial income | 75 | €75 | €78 | +€3 | +4.4% |
| Financial charges | 65/66B | €1,749 | €2,020 | +€271 | +15.5% |
| Recurring financial charges | 65 | €1,749 | €2,020 | +€271 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €221,880 | €241,487 | +€19,608 | +8.8% |
| Income taxes | 67/77 | €67,740 | €74,002 | +€6,263 | +9.2% |
| Profit (loss) for the period | 9904 | €154,140 | €167,485 | +€13,345 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €154,140 | €167,485 | +€13,345 | +8.7% |
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 20 October 2026 via checked.be.