Insectira: 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.
Insectira
Largest movements
- Cash -€62,740
down €62,740 (-48.6%), from €129,210 to €66,470
mainly Receivables within one year (-€50,699) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€50,699
up €50,699 (+28.5%), from €178,049 to €228,748
of which Trade receivables: +€52,078
- Tangible fixed assets -€13,964
down €13,964 (-21.6%), from €64,763 to €50,799
of which Furniture and vehicles: -€15,093
- Other debts +€18,372
up €18,372 (+129.8%), from €14,157 to €32,529
- Trade debts -€14,900
down €14,900 (-69.6%), from €21,396 to €6,495
- Reserves -€14,238
down €14,238 (-5.9%), from €243,284 to €229,046
- Debts after one year -€10,298
down €10,298 (-41.2%), from €24,990 to €14,691
- Tax, wage and social debts -€3,927
down €3,927 (-7.4%), from €52,954 to €49,027
of which Remuneration and social security: -€2,864
- Gross operating margin +€13,217
up €13,217 (+13.9%), from €95,247 to €108,465
- Other operating charges +€10,846
up €10,846 (+95.0%), from €11,414 to €22,261
- Depreciation +€6,114
up €6,114 (+52.4%), from €11,660 to €17,775
- Taxes +€4,195
up €4,195 (+64.7%), from €6,483 to €10,677
- Staff costs -€3,869
down €3,869 (-7.3%), from €53,027 to €49,157
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 | €374,651 | €348,698 | -€25,953 | -6.9% |
| Fixed assets | 21/28 | €67,258 | €53,295 | -€13,964 | -20.8% |
| Tangible fixed assets | 22/27 | €64,763 | €50,799 | -€13,964 | -21.6% |
| Plant, machinery and equipment | 23 | €1,657 | €2,786 | +€1,129 | +68.2% |
| Furniture and vehicles | 24 | €63,106 | €48,014 | -€15,093 | -23.9% |
| Financial fixed assets | 28 | €2,495 | €2,495 | = | 0.0% |
| Current assets | 29/58 | €307,392 | €295,403 | -€11,989 | -3.9% |
| Amounts receivable within one year | 40/41 | €178,049 | €228,748 | +€50,699 | +28.5% |
| Trade receivables | 40 | €176,185 | €228,263 | +€52,078 | +29.6% |
| Other amounts receivable | 41 | €1,864 | €485 | -€1,379 | -74.0% |
| Cash at bank and in hand | 54/58 | €129,210 | €66,470 | -€62,740 | -48.6% |
| Deferred charges and accrued income | 490/1 | €133 | €185 | +€52 | +38.7% |
| Total equity and liabilities | 10/49 | €374,651 | €348,698 | -€25,953 | -6.9% |
| Equity | 10/15 | €249,672 | €235,434 | -€14,238 | -5.7% |
| Contributions | 10/11 | €6,387 | €6,387 | = | 0.0% |
| Reserves | 13 | €243,284 | €229,046 | -€14,238 | -5.9% |
| Distributable reserves | 133 | €243,284 | €229,046 | -€14,238 | -5.9% |
| Amounts payable | 17/49 | €124,979 | €113,264 | -€11,715 | -9.4% |
| Amounts payable after more than one year | 17 | €24,990 | €14,691 | -€10,298 | -41.2% |
| Financial debts | 170/4 | €24,990 | €14,691 | -€10,298 | -41.2% |
| Amounts payable within one year | 42/48 | €99,989 | €98,573 | -€1,416 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €11,316 | €10,298 | -€1,018 | -9.0% |
| Financial debts | 43 | €167 | €224 | +€57 | +34.3% |
| Credit institutions | 430/8 | €167 | €224 | +€57 | +34.3% |
| Trade debts | 44 | €21,396 | €6,495 | -€14,900 | -69.6% |
| Suppliers | 440/4 | €21,396 | €6,495 | -€14,900 | -69.6% |
| Taxes, remuneration and social security | 45 | €52,954 | €49,027 | -€3,927 | -7.4% |
| Taxes | 450/3 | €47,415 | €46,352 | -€1,063 | -2.2% |
| Remuneration and social security | 454/9 | €5,539 | €2,675 | -€2,864 | -51.7% |
| Other amounts payable | 47/48 | €14,157 | €32,529 | +€18,372 | +129.8% |
| Remuneration, social security and pensions | 62 | €53,027 | €49,157 | -€3,869 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,660 | €17,775 | +€6,114 | +52.4% |
| Other operating charges | 640/8 | €11,414 | €22,261 | +€10,846 | +95.0% |
| Non-recurring operating charges | 66A | - | €357 | +€357 | |
| Gross operating margin | 9900 | €95,247 | €108,465 | +€13,217 | +13.9% |
| Operating profit (loss) | 9901 | €19,146 | €18,915 | -€231 | -1.2% |
| Financial charges | 65/66B | €2,207 | €2,476 | +€269 | +12.2% |
| Recurring financial charges | 65 | €2,207 | €2,476 | +€269 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €16,939 | €16,439 | -€500 | -2.9% |
| Income taxes | 67/77 | €6,483 | €10,677 | +€4,195 | +64.7% |
| Profit (loss) for the period | 9904 | €10,456 | €5,762 | -€4,694 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,456 | €5,762 | -€4,694 | -44.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.