Insias: 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.
Insias
Largest movements
- Cash +€10,978
up €10,978 (+14.1%), from €77,922 to €88,900
mainly Net result for the year (+€34,448) and Depreciation (+€15,794)
- Tangible fixed assets -€9,580
down €9,580 (-56.3%), from €17,003 to €7,423
of which Furniture and vehicles: -€14,036
- Receivables within one year +€3,582
up €3,582 (+39.9%), from €8,983 to €12,566
of which Trade receivables: +€3,582
- Other debts +€7,329
up €7,329 (+190.7%), from €3,843 to €11,171
- Reserves -€7,064
down €7,064 (-8.2%), from €86,092 to €79,028
- Tax, wage and social debts +€4,329
up €4,329 (+44.2%), from €9,785 to €14,114
- Gross operating margin -€34,671
down €34,671 (-34.3%), from €101,055 to €66,384
- Taxes -€13,160
down €13,160 (-46.4%), from €28,373 to €15,213
- Depreciation +€2,025
up €2,025 (+14.7%), from €13,769 to €15,794
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 | €105,302 | €110,112 | +€4,809 | +4.6% |
| Fixed assets | 21/28 | €17,003 | €7,423 | -€9,580 | -56.3% |
| Tangible fixed assets | 22/27 | €17,003 | €7,423 | -€9,580 | -56.3% |
| Plant, machinery and equipment | 23 | €2,160 | €6,616 | +€4,456 | +206.2% |
| Furniture and vehicles | 24 | €14,843 | €807 | -€14,036 | -94.6% |
| Current assets | 29/58 | €88,299 | €102,689 | +€14,389 | +16.3% |
| Amounts receivable within one year | 40/41 | €8,983 | €12,566 | +€3,582 | +39.9% |
| Trade receivables | 40 | €8,983 | €12,566 | +€3,582 | +39.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €77,922 | €88,900 | +€10,978 | +14.1% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,224 | -€171 | -12.2% |
| Total equity and liabilities | 10/49 | €105,302 | €110,112 | +€4,809 | +4.6% |
| Equity | 10/15 | €90,892 | €83,828 | -€7,064 | -7.8% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €86,092 | €79,028 | -€7,064 | -8.2% |
| Distributable reserves | 133 | €86,092 | €79,028 | -€7,064 | -8.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,411 | €26,284 | +€11,873 | +82.4% |
| Amounts payable within one year | 42/48 | €14,411 | €26,284 | +€11,873 | +82.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €784 | €999 | +€216 | +27.5% |
| Suppliers | 440/4 | €784 | €999 | +€216 | +27.5% |
| Taxes, remuneration and social security | 45 | €9,785 | €14,114 | +€4,329 | +44.2% |
| Taxes | 450/3 | €9,785 | €14,114 | +€4,329 | +44.2% |
| Other amounts payable | 47/48 | €3,843 | €11,171 | +€7,329 | +190.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,769 | €15,794 | +€2,025 | +14.7% |
| Other operating charges | 640/8 | €576 | €527 | -€49 | -8.5% |
| Gross operating margin | 9900 | €101,055 | €66,384 | -€34,671 | -34.3% |
| Operating profit (loss) | 9901 | €86,710 | €50,062 | -€36,648 | -42.3% |
| Financial income | 75/76B | €0 | €60 | +€60 | |
| Recurring financial income | 75 | €0 | €60 | +€60 | |
| Financial charges | 65/66B | €507 | €462 | -€45 | -8.9% |
| Recurring financial charges | 65 | €507 | €462 | -€45 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €86,203 | €49,661 | -€36,542 | -42.4% |
| Income taxes | 67/77 | €28,373 | €15,213 | -€13,160 | -46.4% |
| Profit (loss) for the period | 9904 | €57,830 | €34,448 | -€23,382 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,830 | €34,448 | -€23,382 | -40.4% |
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 11 October 2026 via checked.be.