INSENTIS: 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.
INSENTIS
Largest movements
- Receivables within one year +€51,896
up €51,896 (+259%), from €20,011 to €71,908
of which Other amounts receivable: +€30,091
- Cash +€28,103
up €28,103 (+46.2%), from €60,787 to €88,890
mainly Net result for the year (+€93,922) and Depreciation (+€9,989)
- Tangible fixed assets -€8,386
down €8,386 (-17.0%), from €49,269 to €40,883
of which Land and buildings: -€4,501
- Reserves +€85,029
up €85,029 (+67.4%), from €126,106 to €211,135
- Debts after one year -€13,659
down €13,659 (-8.4%), from €162,268 to €148,609
- Tax, wage and social debts +€6,292
up €6,292 (+40.7%), from €15,456 to €21,749
- Other debts -€4,252
down €4,252 (-92.9%), from €4,577 to €325
- Gross operating margin +€10,453
up €10,453 (+7.7%), from €135,882 to €146,334
- Taxes +€5,464
up €5,464 (+13.4%), from €40,715 to €46,179
- Financial income +€3,604
up €3,604 (+56.8%), from €6,345 to €9,949
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 | €313,328 | €384,320 | +€70,992 | +22.7% |
| Fixed assets | 21/28 | €49,269 | €40,883 | -€8,386 | -17.0% |
| Tangible fixed assets | 22/27 | €49,269 | €40,883 | -€8,386 | -17.0% |
| Land and buildings | 22 | €31,510 | €27,009 | -€4,501 | -14.3% |
| Plant, machinery and equipment | 23 | €11,672 | €10,004 | -€1,667 | -14.3% |
| Furniture and vehicles | 24 | €6,087 | €3,870 | -€2,217 | -36.4% |
| Current assets | 29/58 | €264,059 | €343,438 | +€79,379 | +30.1% |
| Amounts receivable after more than one year | 29 | €175,000 | €175,000 | = | 0.0% |
| Other amounts receivable | 291 | €175,000 | €175,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €375 | €0 | -€375 | -100% |
| Stocks | 30/36 | €375 | €0 | -€375 | -100% |
| Amounts receivable within one year | 40/41 | €20,011 | €71,908 | +€51,896 | +259% |
| Trade receivables | 40 | €19,626 | €41,432 | +€21,805 | +111% |
| Other amounts receivable | 41 | €385 | €30,476 | +€30,091 | +7,817% |
| Cash at bank and in hand | 54/58 | €60,787 | €88,890 | +€28,103 | +46.2% |
| Deferred charges and accrued income | 490/1 | €7,886 | €7,640 | -€246 | -3.1% |
| Total equity and liabilities | 10/49 | €313,328 | €384,320 | +€70,992 | +22.7% |
| Equity | 10/15 | €112,154 | €197,183 | +€85,029 | +75.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €126,106 | €211,135 | +€85,029 | +67.4% |
| Distributable reserves | 133 | €126,106 | €211,135 | +€85,029 | +67.4% |
| Profit (loss) carried forward | 14 | -€18,452 | -€18,452 | = | 0.0% |
| Amounts payable | 17/49 | €201,174 | €187,137 | -€14,037 | -7.0% |
| Amounts payable after more than one year | 17 | €162,268 | €148,609 | -€13,659 | -8.4% |
| Financial debts | 170/4 | €162,268 | €148,609 | -€13,659 | -8.4% |
| Amounts payable within one year | 42/48 | €38,268 | €38,528 | +€260 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €13,354 | €13,659 | +€305 | +2.3% |
| Financial debts | 43 | €51 | €268 | +€217 | +427% |
| Credit institutions | 430/8 | €51 | €268 | +€217 | +427% |
| Trade debts | 44 | €4,830 | €2,527 | -€2,303 | -47.7% |
| Suppliers | 440/4 | €4,830 | €2,527 | -€2,303 | -47.7% |
| Taxes, remuneration and social security | 45 | €15,456 | €21,749 | +€6,292 | +40.7% |
| Taxes | 450/3 | €15,456 | €21,749 | +€6,292 | +40.7% |
| Other amounts payable | 47/48 | €4,577 | €325 | -€4,252 | -92.9% |
| Accrued charges and deferred income | 492/3 | €638 | €0 | -€638 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,023 | €9,989 | -€1,033 | -9.4% |
| Other operating charges | 640/8 | €1,538 | €1,785 | +€246 | +16.0% |
| Gross operating margin | 9900 | €135,882 | €146,334 | +€10,453 | +7.7% |
| Operating profit (loss) | 9901 | €123,320 | €134,561 | +€11,240 | +9.1% |
| Financial income | 75/76B | €6,345 | €9,949 | +€3,604 | +56.8% |
| Recurring financial income | 75 | €6,345 | €9,949 | +€3,604 | +56.8% |
| Financial charges | 65/66B | €5,613 | €4,409 | -€1,204 | -21.5% |
| Recurring financial charges | 65 | €5,613 | €4,409 | -€1,204 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €124,052 | €140,101 | +€16,049 | +12.9% |
| Income taxes | 67/77 | €40,715 | €46,179 | +€5,464 | +13.4% |
| Profit (loss) for the period | 9904 | €83,337 | €93,922 | +€10,585 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,337 | €93,922 | +€10,585 | +12.7% |
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.