INSIGHT COM: 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 COM
Largest movements
- Cash +€19,329
up €19,329 (+67.6%), from €28,598 to €47,927
mainly Net result for the year (+€22,705) and Depreciation (+€12,107)
- Tangible fixed assets -€12,107
down €12,107 (-31.4%), from €38,613 to €26,506
of which Land and buildings: -€11,509
- Receivables within one year +€3,703
up €3,703 (+24.9%), from €14,896 to €18,599
- Profit (loss) carried forward +€22,705
up €22,705, from -€8,451 to €14,254
- Debts after one year -€15,203
down €15,203 (-27.3%), from €55,715 to €40,512
- Reserves -€5,000
no longer reported in 2026 (was €5,000)
- Other debts +€4,750
new in 2026: €4,750
- Tax, wage and social debts +€2,953
up €2,953 (+74.5%), from €3,964 to €6,918
- Gross operating margin -€3,055
down €3,055 (-7.3%), from €42,079 to €39,024
- Taxes +€1,950
up €1,950 (+8043.8%), from €24 to €1,974
- Other operating charges -€1,125
down €1,125 (-64.2%), from €1,753 to €627
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,107 | €93,032 | +€10,925 | +13.3% |
| Fixed assets | 21/28 | €38,613 | €26,506 | -€12,107 | -31.4% |
| Tangible fixed assets | 22/27 | €38,613 | €26,506 | -€12,107 | -31.4% |
| Land and buildings | 22 | €37,403 | €25,895 | -€11,509 | -30.8% |
| Furniture and vehicles | 24 | €1,210 | €612 | -€598 | -49.4% |
| Current assets | 29/58 | €43,494 | €66,526 | +€23,032 | +53.0% |
| Amounts receivable within one year | 40/41 | €14,896 | €18,599 | +€3,703 | +24.9% |
| Trade receivables | 40 | €14,896 | €18,599 | +€3,703 | +24.9% |
| Cash at bank and in hand | 54/58 | €28,598 | €47,927 | +€19,329 | +67.6% |
| Total equity and liabilities | 10/49 | €82,107 | €93,032 | +€10,925 | +13.3% |
| Equity | 10/15 | €4,609 | €22,314 | +€17,705 | +384.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €5,000 | - | -€5,000 | |
| Distributable reserves | 133 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€8,451 | €14,254 | +€22,705 | |
| Amounts payable | 17/49 | €77,498 | €70,718 | -€6,780 | -8.7% |
| Amounts payable after more than one year | 17 | €55,715 | €40,512 | -€15,203 | -27.3% |
| Financial debts | 170/4 | €55,715 | €40,512 | -€15,203 | -27.3% |
| Amounts payable within one year | 42/48 | €21,783 | €30,207 | +€8,423 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €14,858 | €15,196 | +€338 | +2.3% |
| Trade debts | 44 | €2,961 | €3,343 | +€382 | +12.9% |
| Suppliers | 440/4 | €2,961 | €3,343 | +€382 | +12.9% |
| Taxes, remuneration and social security | 45 | €3,964 | €6,918 | +€2,953 | +74.5% |
| Taxes | 450/3 | €3,964 | €6,918 | +€2,953 | +74.5% |
| Other amounts payable | 47/48 | - | €4,750 | +€4,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,959 | €12,107 | +€148 | +1.2% |
| Other operating charges | 640/8 | €1,753 | €627 | -€1,125 | -64.2% |
| Gross operating margin | 9900 | €42,079 | €39,024 | -€3,055 | -7.3% |
| Operating profit (loss) | 9901 | €28,367 | €26,289 | -€2,078 | -7.3% |
| Financial charges | 65/66B | €1,946 | €1,610 | -€336 | -17.3% |
| Recurring financial charges | 65 | €1,946 | €1,610 | -€336 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €26,421 | €24,679 | -€1,742 | -6.6% |
| Income taxes | 67/77 | €24 | €1,974 | +€1,950 | +8043.8% |
| Profit (loss) for the period | 9904 | €26,397 | €22,705 | -€3,692 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,397 | €22,705 | -€3,692 | -14.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.