INSIGHT CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€61,043
up €61,043 (+340%), from €17,959 to €79,003
mainly Net result for the year (+€56,068) and Depreciation (+€40,992)
- Tangible fixed assets -€40,992
down €40,992 (-7.5%), from €549,120 to €508,127
- Receivables within one year +€9,773
up €9,773 (+27.2%), from €35,917 to €45,690
of which Other amounts receivable: +€13,857
- Reserves +€56,068
up €56,068 (+23.1%), from €243,011 to €299,079
- Tax, wage and social debts -€11,611
down €11,611 (-61.9%), from €18,745 to €7,134
of which Taxes: -€11,621
- Debts after one year -€11,490
down €11,490 (-5.3%), from €218,200 to €206,709
- Other debts -€10,550
down €10,550 (-40.2%), from €26,264 to €15,714
- Trade debts +€10,145
up €10,145 (+11,841%), from €86 to €10,231
- Other operating charges -€96,685
down €96,685 (-98.6%), from €98,077 to €1,392
- Gross operating margin -€41,488
down €41,488 (-26.8%), from €155,084 to €113,596
- Depreciation -€39,044
down €39,044 (-48.8%), from €80,037 to €40,992
- Financial charges -€11,641
down €11,641 (-73.3%), from €15,887 to €4,246
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 | €604,413 | €633,781 | +€29,368 | +4.9% |
| Fixed assets | 21/28 | €549,120 | €508,127 | -€40,992 | -7.5% |
| Tangible fixed assets | 22/27 | €549,120 | €508,127 | -€40,992 | -7.5% |
| Land and buildings | 22 | €113,510 | €96,565 | -€16,945 | -14.9% |
| Plant, machinery and equipment | 23 | €578 | €192 | -€386 | -66.8% |
| Furniture and vehicles | 24 | €4,929 | - | -€4,929 | |
| Assets under construction and advance payments | 27 | €430,103 | €411,370 | -€18,733 | -4.4% |
| Current assets | 29/58 | €55,294 | €125,654 | +€70,360 | +127% |
| Amounts receivable within one year | 40/41 | €35,917 | €45,690 | +€9,773 | +27.2% |
| Trade receivables | 40 | €20,672 | €16,588 | -€4,084 | -19.8% |
| Other amounts receivable | 41 | €15,245 | €29,102 | +€13,857 | +90.9% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,959 | €79,003 | +€61,043 | +340% |
| Deferred charges and accrued income | 490/1 | €1,168 | €711 | -€456 | -39.1% |
| Total equity and liabilities | 10/49 | €604,413 | €633,781 | +€29,368 | +4.9% |
| Equity | 10/15 | €326,435 | €382,502 | +€56,068 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,011 | €299,079 | +€56,068 | +23.1% |
| Distributable reserves | 133 | €243,011 | €299,079 | +€56,068 | +23.1% |
| Profit (loss) carried forward | 14 | €64,823 | €64,823 | = | 0.0% |
| Amounts payable | 17/49 | €277,979 | €251,279 | -€26,700 | -9.6% |
| Amounts payable after more than one year | 17 | €218,200 | €206,709 | -€11,490 | -5.3% |
| Financial debts | 170/4 | €218,200 | €206,709 | -€11,490 | -5.3% |
| Amounts payable within one year | 42/48 | €59,779 | €44,569 | -€15,210 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €14,684 | €11,490 | -€3,194 | -21.8% |
| Trade debts | 44 | €86 | €10,231 | +€10,145 | +11,841% |
| Suppliers | 440/4 | €86 | €10,231 | +€10,145 | +11,841% |
| Taxes, remuneration and social security | 45 | €18,745 | €7,134 | -€11,611 | -61.9% |
| Taxes | 450/3 | €17,075 | €5,454 | -€11,621 | -68.1% |
| Remuneration and social security | 454/9 | €1,670 | €1,680 | +€10 | +0.6% |
| Other amounts payable | 47/48 | €26,264 | €15,714 | -€10,550 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,037 | €40,992 | -€39,044 | -48.8% |
| Other operating charges | 640/8 | €98,077 | €1,392 | -€96,685 | -98.6% |
| Gross operating margin | 9900 | €155,084 | €113,596 | -€41,488 | -26.8% |
| Operating profit (loss) | 9901 | -€23,029 | €71,212 | +€94,241 | |
| Financial charges | 65/66B | €15,887 | €4,246 | -€11,641 | -73.3% |
| Recurring financial charges | 65 | €15,887 | €4,246 | -€11,641 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | -€38,916 | €66,966 | +€105,882 | |
| Income taxes | 67/77 | €9,759 | €10,898 | +€1,139 | +11.7% |
| Profit (loss) for the period | 9904 | -€48,675 | €56,068 | +€104,743 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,675 | €56,068 | +€104,743 |
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 19 October 2026 via checked.be.