INS & LEX: what changed
Two fiscal 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 & LEX
Largest movements
- Cash +€1,963
up €1,963 (+70.4%), from €2,790 to €4,753
mainly Net result for the year (+€5,233) and Tax, wage and social debts (+€1,340)
- Receivables within one year -€953
down €953 (-16.3%), from €5,860 to €4,908
of which Trade receivables: -€1,918
- Deferred charges and accrued income -€421
down €421 (-70.5%), from €598 to €176
- Tangible fixed assets +€291
up €291 (+15.6%), from €1,869 to €2,159
- Profit (loss) carried forward +€5,233
new in 2025: €5,233
- Other debts -€4,883
no longer reported in 2025 (was €4,883)
- Tax, wage and social debts +€1,340
up €1,340 (+39.1%), from €3,423 to €4,763
of which Taxes: +€1,340
- Trade debts -€811
no longer reported in 2025 (was €811)
- Gross operating margin +€7,443
up €7,443 (+255.6%), from €2,912 to €10,355
- Taxes +€2,220
up €2,220 (+179.5%), from €1,236 to €3,456
- Staff costs +€533
new in 2025: €533
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.
Cash bridge derived
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 | €11,117 | €11,996 | +€879 | +7.9% |
| Fixed assets | 21/28 | €1,869 | €2,159 | +€291 | +15.6% |
| Tangible fixed assets | 22/27 | €1,869 | €2,159 | +€291 | +15.6% |
| Furniture and vehicles | 24 | €1,869 | €2,159 | +€291 | +15.6% |
| Current assets | 29/58 | €9,248 | €9,837 | +€589 | +6.4% |
| Amounts receivable within one year | 40/41 | €5,860 | €4,908 | -€953 | -16.3% |
| Trade receivables | 40 | €5,860 | €3,942 | -€1,918 | -32.7% |
| Other amounts receivable | 41 | - | €965 | +€965 | |
| Cash at bank and in hand | 54/58 | €2,790 | €4,753 | +€1,963 | +70.4% |
| Deferred charges and accrued income | 490/1 | €598 | €176 | -€421 | -70.5% |
| Total equity and liabilities | 10/49 | €11,117 | €11,996 | +€879 | +7.9% |
| Equity | 10/15 | €2,000 | €7,233 | +€5,233 | +261.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €5,233 | +€5,233 | |
| Amounts payable | 17/49 | €9,117 | €4,763 | -€4,354 | -47.8% |
| Amounts payable within one year | 42/48 | €9,117 | €4,763 | -€4,354 | -47.8% |
| Trade debts | 44 | €811 | - | -€811 | |
| Suppliers | 440/4 | €811 | - | -€811 | |
| Taxes, remuneration and social security | 45 | €3,423 | €4,763 | +€1,340 | +39.1% |
| Taxes | 450/3 | €2,605 | €3,945 | +€1,340 | +51.4% |
| Remuneration and social security | 454/9 | €819 | €819 | = | 0.0% |
| Other amounts payable | 47/48 | €4,883 | - | -€4,883 | |
| Remuneration, social security and pensions | 62 | - | €533 | +€533 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €702 | €747 | +€45 | +6.4% |
| Other operating charges | 640/8 | €246 | €271 | +€25 | +10.2% |
| Gross operating margin | 9900 | €2,912 | €10,355 | +€7,443 | +255.6% |
| Operating profit (loss) | 9901 | €1,963 | €8,803 | +€6,840 | +348.3% |
| Financial income | 75/76B | €19 | - | -€19 | |
| Recurring financial income | 75 | €19 | - | -€19 | |
| Financial charges | 65/66B | €99 | €114 | +€15 | +15.6% |
| Recurring financial charges | 65 | €99 | €114 | +€15 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €1,884 | €8,689 | +€6,805 | +361.3% |
| Income taxes | 67/77 | €1,236 | €3,456 | +€2,220 | +179.5% |
| Profit (loss) for the period | 9904 | €647 | €5,233 | +€4,586 | +708.3% |
| Profit (loss) for the period to be appropriated | 9905 | €647 | €5,233 | +€4,586 | +708.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.