INSIEME CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€19,052
up €19,052 (+153%), from €12,481 to €31,533
of which Trade receivables: +€18,009
- Tangible fixed assets -€6,298
down €6,298 (-92.4%), from €6,816 to €518
of which Leasing and similar rights: -€5,582
- Cash -€5,970
down €5,970 (-11.5%), from €52,105 to €46,135
mainly Contributions, distributions and other (-€58,651) and Receivables within one year (-€19,052)
- Deferred charges and accrued income -€929
down €929 (-50.0%), from €1,858 to €929
- Other debts +€38,618
new in 2025: €38,618
- Reserves -€20,033
down €20,033 (-40.3%), from €49,702 to €29,669
- Contributions -€10,000
down €10,000 (-100%), from €10,000 to €0
- Debts after one year -€4,489
down €4,489 (-100%), from €4,489 to €0
- Tax, wage and social debts +€4,261
up €4,261 (+99.2%), from €4,297 to €8,559
- Gross operating margin +€10,218
up €10,218 (+33.9%), from €30,152 to €40,369
- Depreciation -€2,429
down €2,429 (-77.2%), from €3,145 to €716
- Financial charges +€2,036
up €2,036 (+353%), from €577 to €2,613
- Taxes +€1,666
up €1,666 (+28.8%), from €5,791 to €7,457
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 | €73,261 | €79,115 | +€5,854 | +8.0% |
| Fixed assets | 21/28 | €6,816 | €518 | -€6,298 | -92.4% |
| Tangible fixed assets | 22/27 | €6,816 | €518 | -€6,298 | -92.4% |
| Furniture and vehicles | 24 | €1,234 | €518 | -€716 | -58.0% |
| Leasing and similar rights | 25 | €5,582 | €0 | -€5,582 | -100% |
| Current assets | 29/58 | €66,444 | €78,597 | +€12,152 | +18.3% |
| Amounts receivable within one year | 40/41 | €12,481 | €31,533 | +€19,052 | +153% |
| Trade receivables | 40 | €11,772 | €29,780 | +€18,009 | +153% |
| Other amounts receivable | 41 | €709 | €1,753 | +€1,043 | +147% |
| Cash at bank and in hand | 54/58 | €52,105 | €46,135 | -€5,970 | -11.5% |
| Deferred charges and accrued income | 490/1 | €1,858 | €929 | -€929 | -50.0% |
| Total equity and liabilities | 10/49 | €73,261 | €79,115 | +€5,854 | +8.0% |
| Equity | 10/15 | €59,702 | €29,669 | -€30,033 | -50.3% |
| Contributions | 10/11 | €10,000 | €0 | -€10,000 | -100% |
| Reserves | 13 | €49,702 | €29,669 | -€20,033 | -40.3% |
| Distributable reserves | 133 | €49,702 | €29,669 | -€20,033 | -40.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,558 | €49,446 | +€35,887 | +265% |
| Amounts payable after more than one year | 17 | €4,489 | €0 | -€4,489 | -100% |
| Financial debts | 170/4 | €4,489 | €0 | -€4,489 | -100% |
| Amounts payable within one year | 42/48 | €9,069 | €49,432 | +€40,363 | +445% |
| Current portion of amounts payable after more than one year | 42 | €2,447 | €0 | -€2,447 | -100% |
| Trade debts | 44 | €2,325 | €2,255 | -€70 | -3.0% |
| Suppliers | 440/4 | €2,325 | €2,255 | -€70 | -3.0% |
| Taxes, remuneration and social security | 45 | €4,297 | €8,559 | +€4,261 | +99.2% |
| Taxes | 450/3 | €4,297 | €8,559 | +€4,261 | +99.2% |
| Other amounts payable | 47/48 | - | €38,618 | +€38,618 | |
| Accrued charges and deferred income | 492/3 | - | €14 | +€14 | |
| Non-recurring operating income | 76A | - | €3,207 | +€3,207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,145 | €716 | -€2,429 | -77.2% |
| Other operating charges | 640/8 | €606 | €966 | +€360 | +59.3% |
| Gross operating margin | 9900 | €30,152 | €40,369 | +€10,218 | +33.9% |
| Operating profit (loss) | 9901 | €26,401 | €38,687 | +€12,286 | +46.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €577 | €2,613 | +€2,036 | +353% |
| Recurring financial charges | 65 | €577 | €2,613 | +€2,036 | +353% |
| Profit (loss) for the period before taxes | 9903 | €25,824 | €36,074 | +€10,250 | +39.7% |
| Income taxes | 67/77 | €5,791 | €7,457 | +€1,666 | +28.8% |
| Profit (loss) for the period | 9904 | €20,033 | €28,618 | +€8,584 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,033 | €28,618 | +€8,584 | +42.8% |
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 29 October 2026 via checked.be.