INSERV GROUP: 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.
INSERV GROUP
Largest movements
- Receivables within one year +€21,744
up €21,744 (+132.6%), from €16,404 to €38,148
of which Other amounts receivable: +€19,511
- Deferred charges and accrued income +€628
up €628 (+121.2%), from €518 to €1,146
- Profit (loss) carried forward +€18,628
up €18,628, from -€12,319 to €6,309
- Tax, wage and social debts +€12,781
up €12,781 (+236.0%), from €5,416 to €18,197
- Advances received -€9,860
down €9,860 (-83.3%), from €11,843 to €1,983
- Trade debts +€896
up €896 (+4.0%), from €22,142 to €23,038
- Gross operating margin +€42,902
up €42,902, from -€8,346 to €34,556
- Taxes +€11,028
up €11,028 (+459.9%), from €2,398 to €13,426
- Other operating charges +€605
up €605 (+37.8%), from €1,599 to €2,204
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 | €35,082 | €57,527 | +€22,445 | +64.0% |
| Fixed assets | 21/28 | €811 | €646 | -€165 | -20.3% |
| Tangible fixed assets | 22/27 | €811 | €646 | -€165 | -20.3% |
| Plant, machinery and equipment | 23 | €811 | €646 | -€165 | -20.3% |
| Current assets | 29/58 | €34,271 | €56,881 | +€22,610 | +66.0% |
| Amounts receivable within one year | 40/41 | €16,404 | €38,148 | +€21,744 | +132.6% |
| Trade receivables | 40 | €2,536 | €4,769 | +€2,233 | +88.1% |
| Other amounts receivable | 41 | €13,868 | €33,379 | +€19,511 | +140.7% |
| Cash at bank and in hand | 54/58 | €17,349 | €17,587 | +€238 | +1.4% |
| Deferred charges and accrued income | 490/1 | €518 | €1,146 | +€628 | +121.2% |
| Total equity and liabilities | 10/49 | €35,082 | €57,527 | +€22,445 | +64.0% |
| Equity | 10/15 | -€4,319 | €14,309 | +€18,628 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,319 | €6,309 | +€18,628 | |
| Amounts payable | 17/49 | €39,401 | €43,218 | +€3,817 | +9.7% |
| Amounts payable within one year | 42/48 | €39,401 | €43,218 | +€3,817 | +9.7% |
| Trade debts | 44 | €22,142 | €23,038 | +€896 | +4.0% |
| Suppliers | 440/4 | €22,142 | €23,038 | +€896 | +4.0% |
| Advances received on contracts in progress | 46 | €11,843 | €1,983 | -€9,860 | -83.3% |
| Taxes, remuneration and social security | 45 | €5,416 | €18,197 | +€12,781 | +236.0% |
| Taxes | 450/3 | €5,416 | €18,197 | +€12,781 | +236.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15 | €165 | +€150 | +1000.0% |
| Other operating charges | 640/8 | €1,599 | €2,204 | +€605 | +37.8% |
| Gross operating margin | 9900 | -€8,346 | €34,556 | +€42,902 | |
| Operating profit (loss) | 9901 | -€9,960 | €32,187 | +€42,147 | |
| Financial income | 75/76B | €94 | €41 | -€53 | -56.4% |
| Recurring financial income | 75 | €94 | €41 | -€53 | -56.4% |
| Financial charges | 65/66B | €55 | €174 | +€119 | +216.4% |
| Recurring financial charges | 65 | €55 | €174 | +€119 | +216.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,921 | €32,054 | +€41,975 | |
| Income taxes | 67/77 | €2,398 | €13,426 | +€11,028 | +459.9% |
| Profit (loss) for the period | 9904 | -€12,319 | €18,628 | +€30,947 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,319 | €18,628 | +€30,947 |
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 12 October 2026 via checked.be.