INSIGHT AFFAIR: 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.
INSIGHT AFFAIR
Largest movements
- Cash -€8,489
down €8,489 (-68.9%), from €12,312 to €3,824
mainly Investment in fixed assets (net) (-€10,602) and Debts after one year (-€9,163)
- Tangible fixed assets -€5,826
down €5,826 (-9.0%), from €64,542 to €58,716
of which Plant, machinery and equipment: -€9,102
- Stocks and contracts -€3,425
down €3,425 (-72.0%), from €4,756 to €1,331
- Receivables within one year +€1,801
up €1,801, from €0 to €1,801
of which Trade receivables: +€1,801
- Debts after one year -€9,163
down €9,163 (-23.7%), from €38,623 to €29,459
- Profit (loss) carried forward -€7,687
down €7,687 (-1,610%), from -€477 to -€8,165
- Trade debts +€5,721
up €5,721 (+71.2%), from €8,032 to €13,752
- Current portion of long-term debt -€5,054
down €5,054 (-35.5%), from €14,218 to €9,163
- Tax, wage and social debts +€1,155
up €1,155 (+66.6%), from €1,732 to €2,887
- Gross operating margin -€11,235
down €11,235 (-47.5%), from €23,669 to €12,434
- Other operating charges -€1,633
down €1,633 (-47.6%), from €3,428 to €1,795
- Financial charges -€1,243
down €1,243 (-39.5%), from €3,148 to €1,904
- Taxes -€986
down €986 (-100%), from €986 to €0
- Depreciation +€824
up €824 (+5.3%), from €15,604 to €16,428
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 | €82,008 | €65,987 | -€16,022 | -19.5% |
| Fixed assets | 21/28 | €64,542 | €58,716 | -€5,826 | -9.0% |
| Tangible fixed assets | 22/27 | €64,542 | €58,716 | -€5,826 | -9.0% |
| Plant, machinery and equipment | 23 | €36,770 | €27,668 | -€9,102 | -24.8% |
| Furniture and vehicles | 24 | €1,571 | €6,978 | +€5,407 | +344% |
| Other tangible fixed assets | 26 | €26,201 | €24,070 | -€2,131 | -8.1% |
| Current assets | 29/58 | €17,467 | €7,271 | -€10,196 | -58.4% |
| Stocks and contracts in progress | 3 | €4,756 | €1,331 | -€3,425 | -72.0% |
| Stocks | 30/36 | €4,756 | €1,331 | -€3,425 | -72.0% |
| Amounts receivable within one year | 40/41 | €0 | €1,801 | +€1,801 | |
| Trade receivables | 40 | €0 | €1,801 | +€1,801 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €12,312 | €3,824 | -€8,489 | -68.9% |
| Deferred charges and accrued income | 490/1 | €399 | €315 | -€84 | -21.0% |
| Total equity and liabilities | 10/49 | €82,008 | €65,987 | -€16,022 | -19.5% |
| Equity | 10/15 | €14,523 | €6,835 | -€7,687 | -52.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€477 | -€8,165 | -€7,687 | -1,610% |
| Amounts payable | 17/49 | €67,486 | €59,151 | -€8,334 | -12.3% |
| Amounts payable after more than one year | 17 | €38,623 | €29,459 | -€9,163 | -23.7% |
| Financial debts | 170/4 | €38,623 | €29,459 | -€9,163 | -23.7% |
| Amounts payable within one year | 42/48 | €28,863 | €29,692 | +€829 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €14,218 | €9,163 | -€5,054 | -35.5% |
| Trade debts | 44 | €8,032 | €13,752 | +€5,721 | +71.2% |
| Suppliers | 440/4 | €8,032 | €13,752 | +€5,721 | +71.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,732 | €2,887 | +€1,155 | +66.6% |
| Taxes | 450/3 | €1,732 | €2,887 | +€1,155 | +66.6% |
| Other amounts payable | 47/48 | €4,881 | €3,889 | -€992 | -20.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,604 | €16,428 | +€824 | +5.3% |
| Other operating charges | 640/8 | €3,428 | €1,795 | -€1,633 | -47.6% |
| Gross operating margin | 9900 | €23,669 | €12,434 | -€11,235 | -47.5% |
| Operating profit (loss) | 9901 | €4,637 | -€5,789 | -€10,426 | |
| Financial income | 75/76B | €0 | €6 | +€5 | +2,459% |
| Recurring financial income | 75 | €0 | €6 | +€5 | +2,459% |
| Financial charges | 65/66B | €3,148 | €1,904 | -€1,243 | -39.5% |
| Recurring financial charges | 65 | €3,148 | €1,904 | -€1,243 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €1,490 | -€7,687 | -€9,177 | |
| Income taxes | 67/77 | €986 | €0 | -€986 | -100% |
| Profit (loss) for the period | 9904 | €504 | -€7,687 | -€8,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €504 | -€7,687 | -€8,191 |
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 26 October 2026 via checked.be.