Insentience: 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.
Insentience
Largest movements
- Deferred charges and accrued income +€76,388
new in 2025: €76,388
- Receivables after one year +€25,000
new in 2025: €25,000
- Cash +€1,742
up €1,742 (+20.2%), from €8,638 to €10,381
mainly Net result for the year (+€78,885) and Tax, wage and social debts (+€19,631)
- Tangible fixed assets +€1,308
new in 2025: €1,308
- Reserves +€78,885
up €78,885 (+1731.7%), from €4,555 to €83,440
- Tax, wage and social debts +€19,631
up €19,631 (+902.3%), from €2,176 to €21,807
- Trade debts +€2,386
up €2,386 (+278.5%), from €856 to €3,242
- Other debts +€2,342
up €2,342 (+246.3%), from €951 to €3,293
- Short-term financial debts +€1,193
new in 2025: €1,193
- Gross operating margin +€94,776
up €94,776 (+1410.8%), from €6,718 to €101,493
- Taxes +€19,626
up €19,626 (+899.6%), from €2,182 to €21,807
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 | €8,638 | €113,076 | +€104,437 | +1209.0% |
| Fixed assets | 21/28 | - | €1,308 | +€1,308 | |
| Tangible fixed assets | 22/27 | - | €1,308 | +€1,308 | |
| Plant, machinery and equipment | 23 | - | €1,308 | +€1,308 | |
| Current assets | 29/58 | €8,638 | €111,768 | +€103,130 | +1193.8% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €8,638 | €10,381 | +€1,742 | +20.2% |
| Deferred charges and accrued income | 490/1 | - | €76,388 | +€76,388 | |
| Total equity and liabilities | 10/49 | €8,638 | €113,076 | +€104,437 | +1209.0% |
| Equity | 10/15 | €4,655 | €83,540 | +€78,885 | +1694.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €4,555 | €83,440 | +€78,885 | +1731.7% |
| Distributable reserves | 133 | €4,555 | €83,440 | +€78,885 | +1731.7% |
| Amounts payable | 17/49 | €3,983 | €29,536 | +€25,553 | +641.5% |
| Amounts payable within one year | 42/48 | €3,983 | €29,536 | +€25,553 | +641.5% |
| Financial debts | 43 | - | €1,193 | +€1,193 | |
| Credit institutions | 430/8 | - | €1,193 | +€1,193 | |
| Trade debts | 44 | €856 | €3,242 | +€2,386 | +278.5% |
| Suppliers | 440/4 | €856 | €3,242 | +€2,386 | +278.5% |
| Taxes, remuneration and social security | 45 | €2,176 | €21,807 | +€19,631 | +902.3% |
| Taxes | 450/3 | €2,176 | €21,807 | +€19,631 | +902.3% |
| Other amounts payable | 47/48 | €951 | €3,293 | +€2,342 | +246.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €591 | +€591 | |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €6,718 | €101,493 | +€94,776 | +1410.8% |
| Operating profit (loss) | 9901 | €6,718 | €100,752 | +€94,034 | +1399.8% |
| Financial income | 75/76B | €19 | €11 | -€9 | -44.9% |
| Recurring financial income | 75 | €19 | €11 | -€9 | -44.9% |
| Financial charges | 65/66B | - | €71 | +€71 | |
| Recurring financial charges | 65 | - | €71 | +€71 | |
| Profit (loss) for the period before taxes | 9903 | €6,737 | €100,692 | +€93,955 | +1394.6% |
| Income taxes | 67/77 | €2,182 | €21,807 | +€19,626 | +899.6% |
| Profit (loss) for the period | 9904 | €4,555 | €78,885 | +€74,329 | +1631.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,555 | €78,885 | +€74,329 | +1631.7% |
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 7 October 2026 via checked.be.