INSIEME CONSULT: 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.
INSIEME CONSULT
Largest movements
- Cash -€25,375
down €25,375 (-32.9%), from €77,233 to €51,858
mainly Tax, wage and social debts (-€22,402) and Net result for the year (-€13,718)
- Receivables within one year -€9,954
down €9,954 (-60.3%), from €16,504 to €6,551
of which Trade receivables: -€10,154
- Tax, wage and social debts -€22,402
down €22,402 (-85.8%), from €26,123 to €3,720
- Profit (loss) carried forward -€13,718
down €13,718 (-21.4%), from €63,968 to €50,250
- Trade debts +€1,267
up €1,267 (+111%), from €1,147 to €2,414
- Gross operating margin -€94,292
down €94,292, from €80,653 to -€13,639
- Taxes -€16,632
down €16,632 (-99.8%), from €16,666 to €34
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 | €93,737 | €58,884 | -€34,853 | -37.2% |
| Current assets | 29/58 | €93,737 | €58,884 | -€34,853 | -37.2% |
| Amounts receivable within one year | 40/41 | €16,504 | €6,551 | -€9,954 | -60.3% |
| Trade receivables | 40 | €16,504 | €6,351 | -€10,154 | -61.5% |
| Other amounts receivable | 41 | - | €200 | +€200 | |
| Cash at bank and in hand | 54/58 | €77,233 | €51,858 | -€25,375 | -32.9% |
| Deferred charges and accrued income | 490/1 | - | €475 | +€475 | |
| Total equity and liabilities | 10/49 | €93,737 | €58,884 | -€34,853 | -37.2% |
| Equity | 10/15 | €66,468 | €52,750 | -€13,718 | -20.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,968 | €50,250 | -€13,718 | -21.4% |
| Amounts payable | 17/49 | €27,269 | €6,134 | -€21,135 | -77.5% |
| Amounts payable within one year | 42/48 | €27,269 | €6,134 | -€21,135 | -77.5% |
| Trade debts | 44 | €1,147 | €2,414 | +€1,267 | +111% |
| Suppliers | 440/4 | €1,147 | €2,414 | +€1,267 | +111% |
| Taxes, remuneration and social security | 45 | €26,123 | €3,720 | -€22,402 | -85.8% |
| Taxes | 450/3 | €26,123 | €3,720 | -€22,402 | -85.8% |
| Gross operating margin | 9900 | €80,653 | -€13,639 | -€94,292 | |
| Operating profit (loss) | 9901 | €80,653 | -€13,639 | -€94,292 | |
| Financial charges | 65/66B | €19 | €45 | +€26 | +140% |
| Recurring financial charges | 65 | €19 | €45 | +€26 | +140% |
| Profit (loss) for the period before taxes | 9903 | €80,634 | -€13,684 | -€94,318 | |
| Income taxes | 67/77 | €16,666 | €34 | -€16,632 | -99.8% |
| Profit (loss) for the period | 9904 | €63,968 | -€13,718 | -€77,686 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,968 | -€13,718 | -€77,686 |
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 15 October 2026 via checked.be.