Insight Computer Services: what changed
Two fiscal 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 Computer Services
Largest movements
- Current investments -€66,740
no longer reported in 2025 (was €66,740)
- Receivables within one year +€21,830
up €21,830 (+42.6%), from €51,262 to €73,092
of which Other amounts receivable: +€22,749
- Deferred charges and accrued income -€6,608
no longer reported in 2025 (was €6,608)
- Cash -€5,352
down €5,352 (-6.7%), from €80,369 to €75,016
mainly Net result for the year (-€59,017) and Receivables within one year (-€21,830)
- Profit (loss) carried forward -€59,017
down €59,017 (-31.9%), from €184,818 to €125,800
- Financial charges +€56,762
up €56,762 (+31738.7%), from €179 to €56,940
of which Non-recurring financial charges: +€56,740
- Gross operating margin +€5,518
up €5,518 (+48.5%), from -€11,375 to -€5,858
- Financial income +€1,620
up €1,620 (+62.6%), from €2,587 to €4,207
- Depreciation -€160
no longer reported in 2025 (was €160)
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 | €205,269 | €148,108 | -€57,161 | -27.8% |
| Fixed assets | 21/28 | €291 | - | -€291 | |
| Tangible fixed assets | 22/27 | €291 | - | -€291 | |
| Furniture and vehicles | 24 | €291 | - | -€291 | |
| Current assets | 29/58 | €204,978 | €148,108 | -€56,870 | -27.7% |
| Amounts receivable within one year | 40/41 | €51,262 | €73,092 | +€21,830 | +42.6% |
| Trade receivables | 40 | €919 | - | -€919 | |
| Other amounts receivable | 41 | €50,343 | €73,092 | +€22,749 | +45.2% |
| Current investments | 50/53 | €66,740 | - | -€66,740 | |
| Cash at bank and in hand | 54/58 | €80,369 | €75,016 | -€5,352 | -6.7% |
| Deferred charges and accrued income | 490/1 | €6,608 | - | -€6,608 | |
| Total equity and liabilities | 10/49 | €205,269 | €148,108 | -€57,161 | -27.8% |
| Equity | 10/15 | €205,269 | €146,252 | -€59,017 | -28.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €184,818 | €125,800 | -€59,017 | -31.9% |
| Amounts payable | 17/49 | - | €1,856 | +€1,856 | |
| Amounts payable within one year | 42/48 | - | €1,856 | +€1,856 | |
| Trade debts | 44 | - | €1,856 | +€1,856 | |
| Suppliers | 440/4 | - | €1,856 | +€1,856 | |
| Non-recurring operating income | 76A | - | €9 | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | - | -€160 | |
| Other operating charges | 640/8 | €511 | €427 | -€85 | -16.5% |
| Non-recurring operating charges | 66A | €7,582 | - | -€7,582 | |
| Gross operating margin | 9900 | -€11,375 | -€5,858 | +€5,518 | +48.5% |
| Operating profit (loss) | 9901 | -€19,629 | -€6,285 | +€13,344 | +68.0% |
| Financial income | 75/76B | €2,587 | €4,207 | +€1,620 | +62.6% |
| Recurring financial income | 75 | €2,587 | €4,207 | +€1,620 | +62.6% |
| Financial charges | 65/66B | €179 | €56,940 | +€56,762 | +31738.7% |
| Recurring financial charges | 65 | €179 | €200 | +€21 | +11.9% |
| Non-recurring financial charges | 66B | - | €56,740 | +€56,740 | |
| Profit (loss) for the period before taxes | 9903 | -€17,220 | -€59,017 | -€41,797 | -242.7% |
| Profit (loss) for the period | 9904 | -€17,220 | -€59,017 | -€41,797 | -242.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,220 | -€59,017 | -€41,797 | -242.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.