INSIGHT 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.
What changed
INSIGHT CONSULTING
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,198
2024 · -€24,950+€33,148
Equity
€584,954
2024 · €577,985+€6,969
Cash
€110,217
2024 · €179,676-€69,459
Balance sheet total
€1.4m
2024 · €1.6m-€170,543
Largest movements
Assets
- Cash -€69,459
down €69,459 (-38.7%), from €179,676 to €110,217
mainly Debts after one year (-€118,203) and Other debts (-€40,387)
- Tangible fixed assets -€66,788
down €66,788 (-5.4%), from €1.2m to €1.2m
of which Other tangible fixed assets: -€56,903
- Receivables within one year -€17,193
down €17,193 (-41.4%), from €41,543 to €24,350
of which Trade receivables: -€11,370
Equity and liabilities
- Debts after one year -€118,203
down €118,203 (-32.1%), from €368,484 to €250,281
- Other debts -€40,387
down €40,387 (-8.3%), from €484,655 to €444,268
Income statement
- Gross operating margin +€31,556
up €31,556 (+15.6%), from €202,258 to €233,813
- Financial charges -€16,868
down €16,868 (-18.3%), from €92,235 to €75,367
- Write-downs +€11,000
new in 2025: €11,000
- Taxes +€6,010
up €6,010 (+127%), from €4,745 to €10,755
- Depreciation -€3,387
down €3,387 (-4.6%), from €73,030 to €69,643
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.
Result 2024
-€24,950
Gross operating margin
+€31,556
Staff costs
-€1,413
Depreciation
+€3,387
Write-downs
-€11,000
Other operating charges
-€375
Financial income
+€136
Financial charges
+€16,868
Taxes
-€6,010
Result 2025
€8,198
raises the resultlowers the result
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.
From operations
+€66,314
Investment
-€2,082
Financing
-€133,692
Cash 2024
€179,676
From operations (derived)
+€66,314
Net result for the year
+€8,198
Depreciation
+€69,643
Stocks and contracts
+€11,000
Receivables within one year
+€17,193
Deferred charges and accrued income
+€5,330
Provisions
-€3,206
Trade debts
+€79
Tax, wage and social debts
+€5,186
Other debts
-€40,387
Accrued charges and deferred income
-€6,721
Investment (derived)
-€2,082
Investment in fixed assets (net)
-€2,082
Financing
-€133,692
Debts after one year
-€118,203
Current portion of long-term debt
-€14,259
Contributions, distributions and other
-€1,229
Cash 2025
€110,217
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,570,289 | €1,399,746 | -€170,543 | -10.9% |
| Fixed assets | 21/28 | €1,230,335 | €1,162,774 | -€67,561 | -5.5% |
| Intangible fixed assets | 21 | €3,706 | €2,933 | -€773 | -20.9% |
| Tangible fixed assets | 22/27 | €1,226,120 | €1,159,331 | -€66,788 | -5.4% |
| Plant, machinery and equipment | 23 | €7,626 | €4,050 | -€3,575 | -46.9% |
| Furniture and vehicles | 24 | €24,032 | €17,722 | -€6,310 | -26.3% |
| Other tangible fixed assets | 26 | €1,194,462 | €1,137,559 | -€56,903 | -4.8% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €339,954 | €236,972 | -€102,981 | -30.3% |
| Stocks and contracts in progress | 3 | €107,000 | €96,000 | -€11,000 | -10.3% |
| Stocks | 30/36 | €107,000 | €96,000 | -€11,000 | -10.3% |
| Amounts receivable within one year | 40/41 | €41,543 | €24,350 | -€17,193 | -41.4% |
| Trade receivables | 40 | €35,720 | €24,350 | -€11,370 | -31.8% |
| Other amounts receivable | 41 | €5,823 | - | -€5,823 | |
| Cash at bank and in hand | 54/58 | €179,676 | €110,217 | -€69,459 | -38.7% |
| Deferred charges and accrued income | 490/1 | €11,735 | €6,405 | -€5,330 | -45.4% |
| Total equity and liabilities | 10/49 | €1,570,289 | €1,399,746 | -€170,543 | -10.9% |
| Equity | 10/15 | €577,985 | €584,954 | +€6,969 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €278,363 | €286,561 | +€8,198 | +2.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €256,503 | €243,678 | -€12,825 | -5.0% |
| Distributable reserves | 133 | €20,000 | €41,023 | +€21,023 | +105% |
| Profit (loss) carried forward | 14 | €281,022 | €279,793 | -€1,229 | -0.4% |
| Provisions and deferred taxes | 16 | €64,126 | €60,919 | -€3,206 | -5.0% |
| Deferred taxes | 168 | €64,126 | €60,919 | -€3,206 | -5.0% |
| Amounts payable | 17/49 | €928,179 | €753,873 | -€174,305 | -18.8% |
| Amounts payable after more than one year | 17 | €368,484 | €250,281 | -€118,203 | -32.1% |
| Financial debts | 170/4 | €368,484 | €250,281 | -€118,203 | -32.1% |
| Amounts payable within one year | 42/48 | €552,974 | €503,592 | -€49,381 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €43,855 | €29,595 | -€14,259 | -32.5% |
| Trade debts | 44 | €6,079 | €6,158 | +€79 | +1.3% |
| Suppliers | 440/4 | €6,079 | €6,158 | +€79 | +1.3% |
| Taxes, remuneration and social security | 45 | €18,385 | €23,571 | +€5,186 | +28.2% |
| Taxes | 450/3 | €2,277 | €3,771 | +€1,494 | +65.6% |
| Remuneration and social security | 454/9 | €16,108 | €19,800 | +€3,692 | +22.9% |
| Other amounts payable | 47/48 | €484,655 | €444,268 | -€40,387 | -8.3% |
| Accrued charges and deferred income | 492/3 | €6,721 | - | -€6,721 | |
| Non-recurring operating income | 76A | €468 | - | -€468 | |
| Remuneration, social security and pensions | 62 | €51,485 | €52,898 | +€1,413 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,030 | €69,643 | -€3,387 | -4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,000 | +€11,000 | |
| Other operating charges | 640/8 | €9,599 | €9,973 | +€375 | +3.9% |
| Gross operating margin | 9900 | €202,258 | €233,813 | +€31,556 | +15.6% |
| Operating profit (loss) | 9901 | €68,144 | €90,299 | +€22,155 | +32.5% |
| Financial income | 75/76B | €679 | €815 | +€136 | +20.0% |
| Recurring financial income | 75 | €679 | €815 | +€136 | +20.0% |
| Financial charges | 65/66B | €92,235 | €75,367 | -€16,868 | -18.3% |
| Recurring financial charges | 65 | €92,235 | €75,367 | -€16,868 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,412 | €15,747 | +€39,159 | |
| Transfer from deferred taxes | 780 | €3,206 | €3,206 | = | 0.0% |
| Income taxes | 67/77 | €4,745 | €10,755 | +€6,010 | +127% |
| Profit (loss) for the period | 9904 | -€24,950 | €8,198 | +€33,148 | |
| Transfer from tax-exempt reserves | 789 | €12,825 | €12,825 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,125 | €21,023 | +€33,148 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.