INSIGHT DIGITAL FACTORY: what changed
INSIGHT DIGITAL FACTORY
Largest movements
- Cash -€5,877
down €5,877 (-26.7%), from €21,971 to €16,094
mainly Net result for the year (-€8,721) and Tax, wage and social debts (-€3,036)
- Tangible fixed assets -€5,772
down €5,772 (-46.5%), from €12,414 to €6,642
- Deferred charges and accrued income +€1,619
up €1,619 (+99.3%), from €1,630 to €3,249
- Receivables within one year +€1,142
up €1,142 (+7.8%), from €14,558 to €15,701
- Profit (loss) carried forward -€8,721
down €8,721 (-178%), from -€4,911 to -€13,631
- Tax, wage and social debts -€3,036
down €3,036 (-46.6%), from €6,515 to €3,479
of which Taxes: -€3,036
- Trade debts +€2,869
up €2,869 (+2,083%), from €138 to €3,007
- Gross operating margin -€19,002
down €19,002, from €16,802 to -€2,201
- Taxes -€3,054
down €3,054 (-86.9%), from €3,515 to €461
- Financial income -€679
down €679 (-46.1%), from €1,472 to €793
- Other operating charges +€284
up €284 (+48.6%), from €585 to €869
- Depreciation -€175
down €175 (-2.9%), from €5,946 to €5,772
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,573 | €41,686 | -€8,887 | -17.6% |
| Fixed assets | 21/28 | €12,414 | €6,642 | -€5,772 | -46.5% |
| Tangible fixed assets | 22/27 | €12,414 | €6,642 | -€5,772 | -46.5% |
| Furniture and vehicles | 24 | €12,414 | €6,642 | -€5,772 | -46.5% |
| Current assets | 29/58 | €38,159 | €35,044 | -€3,115 | -8.2% |
| Amounts receivable within one year | 40/41 | €14,558 | €15,701 | +€1,142 | +7.8% |
| Other amounts receivable | 41 | €14,558 | €15,701 | +€1,142 | +7.8% |
| Cash at bank and in hand | 54/58 | €21,971 | €16,094 | -€5,877 | -26.7% |
| Deferred charges and accrued income | 490/1 | €1,630 | €3,249 | +€1,619 | +99.3% |
| Total equity and liabilities | 10/49 | €50,573 | €41,686 | -€8,887 | -17.6% |
| Equity | 10/15 | €43,920 | €35,199 | -€8,721 | -19.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,231 | €30,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,371 | €28,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,911 | -€13,631 | -€8,721 | -178% |
| Amounts payable | 17/49 | €6,653 | €6,486 | -€167 | -2.5% |
| Amounts payable within one year | 42/48 | €6,653 | €6,486 | -€167 | -2.5% |
| Trade debts | 44 | €138 | €3,007 | +€2,869 | +2,083% |
| Suppliers | 440/4 | €138 | €3,007 | +€2,869 | +2,083% |
| Taxes, remuneration and social security | 45 | €6,515 | €3,479 | -€3,036 | -46.6% |
| Taxes | 450/3 | €3,515 | €479 | -€3,036 | -86.4% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,946 | €5,772 | -€175 | -2.9% |
| Other operating charges | 640/8 | €585 | €869 | +€284 | +48.6% |
| Gross operating margin | 9900 | €16,802 | -€2,201 | -€19,002 | |
| Operating profit (loss) | 9901 | €10,271 | -€8,841 | -€19,112 | |
| Financial income | 75/76B | €1,472 | €793 | -€679 | -46.1% |
| Recurring financial income | 75 | €1,472 | €793 | -€679 | -46.1% |
| Financial charges | 65/66B | €180 | €212 | +€32 | +17.7% |
| Recurring financial charges | 65 | €180 | €212 | +€32 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €11,563 | -€8,260 | -€19,823 | |
| Income taxes | 67/77 | €3,515 | €461 | -€3,054 | -86.9% |
| Profit (loss) for the period | 9904 | €8,048 | -€8,721 | -€16,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,048 | -€8,721 | -€16,769 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.