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.
INSIGHT CONSULTING
Largest movements
- Cash -€880
down €880 (-100.0%), from €880 to €0
mainly Net result for the year (-€1,746) and Trade debts (-€1,063)
- Other debts +€1,900
up €1,900 (+122.1%), from €1,556 to €3,456
- Profit (loss) carried forward -€1,746
down €1,746 (-130.5%), from -€1,338 to -€3,085
- Trade debts -€1,063
down €1,063 (-91.7%), from €1,160 to €97
- Gross operating margin +€669
up €669 (+34.7%), from -€1,929 to -€1,260
- Depreciation -€101
no longer reported in 2025 (was €101)
- Financial charges +€28
up €28 (+46.6%), from €59 to €87
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 | €6,378 | €5,468 | -€910 | -14.3% |
| Current assets | 29/58 | €6,378 | €5,468 | -€910 | -14.3% |
| Amounts receivable within one year | 40/41 | €5,498 | €5,468 | -€30 | -0.5% |
| Trade receivables | 40 | €5,105 | €5,105 | = | 0.0% |
| Other amounts receivable | 41 | €393 | €363 | -€30 | -7.6% |
| Cash at bank and in hand | 54/58 | €880 | €0 | -€880 | -100.0% |
| Total equity and liabilities | 10/49 | €6,378 | €5,468 | -€910 | -14.3% |
| Equity | 10/15 | €3,662 | €1,915 | -€1,746 | -47.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,338 | -€3,085 | -€1,746 | -130.5% |
| Amounts payable | 17/49 | €2,716 | €3,553 | +€837 | +30.8% |
| Amounts payable within one year | 42/48 | €2,716 | €3,553 | +€837 | +30.8% |
| Trade debts | 44 | €1,160 | €97 | -€1,063 | -91.7% |
| Suppliers | 440/4 | €1,160 | €97 | -€1,063 | -91.7% |
| Other amounts payable | 47/48 | €1,556 | €3,456 | +€1,900 | +122.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | - | -€101 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,929 | -€1,260 | +€669 | +34.7% |
| Operating profit (loss) | 9901 | -€2,418 | -€1,660 | +€758 | +31.4% |
| Financial charges | 65/66B | €59 | €87 | +€28 | +46.6% |
| Recurring financial charges | 65 | €59 | €87 | +€28 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,477 | -€1,746 | +€730 | +29.5% |
| Profit (loss) for the period | 9904 | -€2,477 | -€1,746 | +€730 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,477 | -€1,746 | +€730 | +29.5% |
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 12 October 2026 via checked.be.