INSEKTUM: 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.
INSEKTUM
Largest movements
- Tangible fixed assets -€8,137
down €8,137 (-23.3%), from €34,859 to €26,722
- Cash -€1,895
down €1,895 (-17.5%), from €10,805 to €8,910
mainly Debts after one year (-€17,065) and Net result for the year (-€4,689)
- Debts after one year -€17,065
down €17,065 (-65.9%), from €25,915 to €8,850
- Trade debts +€5,730
up €5,730 (+153%), from €3,734 to €9,463
- Profit (loss) carried forward -€4,689
down €4,689 (-12.6%), from -€37,292 to -€41,981
- Current portion of long-term debt +€3,577
up €3,577 (+22.0%), from €16,252 to €19,829
- Tax, wage and social debts +€2,622
up €2,622 (+22.7%), from €11,546 to €14,167
of which Remuneration and social security: +€3,987
- Gross operating margin +€60,076
up €60,076 (+400%), from €15,010 to €75,086
- Staff costs +€26,328
up €26,328 (+59.1%), from €44,554 to €70,883
- Depreciation +€1,336
up €1,336 (+19.6%), from €6,801 to €8,137
- Financial income +€1,336
up €1,336 (+113%), from €1,180 to €2,516
- Other operating charges +€1,067
up €1,067 (+718%), from €149 to €1,216
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 | €55,154 | €45,328 | -€9,826 | -17.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €37,379 | €29,242 | -€8,137 | -21.8% |
| Tangible fixed assets | 22/27 | €34,859 | €26,722 | -€8,137 | -23.3% |
| Furniture and vehicles | 24 | €34,859 | €26,722 | -€8,137 | -23.3% |
| Financial fixed assets | 28 | €2,520 | €2,520 | = | 0.0% |
| Current assets | 29/58 | €17,775 | €16,086 | -€1,689 | -9.5% |
| Amounts receivable within one year | 40/41 | €3,315 | €3,335 | +€20 | +0.6% |
| Trade receivables | 40 | €3,315 | €3,335 | +€20 | +0.6% |
| Cash at bank and in hand | 54/58 | €10,805 | €8,910 | -€1,895 | -17.5% |
| Deferred charges and accrued income | 490/1 | €3,655 | €3,841 | +€186 | +5.1% |
| Total equity and liabilities | 10/49 | €55,154 | €45,328 | -€9,826 | -17.8% |
| Equity | 10/15 | -€2,292 | -€6,981 | -€4,689 | -205% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,292 | -€41,981 | -€4,689 | -12.6% |
| Amounts payable | 17/49 | €57,446 | €52,309 | -€5,137 | -8.9% |
| Amounts payable after more than one year | 17 | €25,915 | €8,850 | -€17,065 | -65.9% |
| Financial debts | 170/4 | €25,915 | €8,850 | -€17,065 | -65.9% |
| Amounts payable within one year | 42/48 | €31,531 | €43,460 | +€11,928 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €16,252 | €19,829 | +€3,577 | +22.0% |
| Trade debts | 44 | €3,734 | €9,463 | +€5,730 | +153% |
| Suppliers | 440/4 | €3,734 | €9,463 | +€5,730 | +153% |
| Taxes, remuneration and social security | 45 | €11,546 | €14,167 | +€2,622 | +22.7% |
| Taxes | 450/3 | €2,285 | €920 | -€1,365 | -59.7% |
| Remuneration and social security | 454/9 | €9,261 | €13,248 | +€3,987 | +43.0% |
| Remuneration, social security and pensions | 62 | €44,554 | €70,883 | +€26,328 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,801 | €8,137 | +€1,336 | +19.6% |
| Other operating charges | 640/8 | €149 | €1,216 | +€1,067 | +718% |
| Gross operating margin | 9900 | €15,010 | €75,086 | +€60,076 | +400% |
| Operating profit (loss) | 9901 | -€36,494 | -€5,150 | +€31,344 | +85.9% |
| Financial income | 75/76B | €1,180 | €2,516 | +€1,336 | +113% |
| Recurring financial income | 75 | €1,180 | €2,516 | +€1,336 | +113% |
| Financial charges | 65/66B | €1,978 | €2,055 | +€77 | +3.9% |
| Recurring financial charges | 65 | €1,978 | €2,055 | +€77 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€37,292 | -€4,689 | +€32,603 | +87.4% |
| Profit (loss) for the period | 9904 | -€37,292 | -€4,689 | +€32,603 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,292 | -€4,689 | +€32,603 | +87.4% |
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 29 October 2026 via checked.be.