Insight Dynamics: 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 Dynamics
Largest movements
- Receivables within one year +€31,176
up €31,176 (+299.3%), from €10,417 to €41,593
of which Trade receivables: +€34,124
- Cash +€4,188
up €4,188 (+463.0%), from €905 to €5,093
mainly Trade debts (+€21,003) and Net result for the year (+€18,434)
- Deferred charges and accrued income +€2,575
up €2,575 (+497.6%), from €518 to €3,093
- Intangible fixed assets -€935
down €935 (-23.4%), from €3,988 to €3,053
- Formation expenses -€566
down €566 (-23.4%), from €2,419 to €1,853
- Trade debts +€21,003
up €21,003 (+744.2%), from €2,822 to €23,825
- Reserves +€15,859
new in 2025: €15,859
- Other debts -€7,446
down €7,446 (-49.6%), from €15,000 to €7,554
- Tax, wage and social debts +€4,447
new in 2025: €4,447
- Profit (loss) carried forward +€2,575
no longer reported in 2025 (was -€2,575)
- Gross operating margin +€25,405
up €25,405, from -€1,459 to €23,946
- Taxes +€3,884
new in 2025: €3,884
- Depreciation +€402
up €402 (+36.5%), from €1,100 to €1,501
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 | €18,247 | €54,685 | +€36,438 | +199.7% |
| Formation expenses | 20 | €2,419 | €1,853 | -€566 | -23.4% |
| Fixed assets | 21/28 | €3,988 | €3,053 | -€935 | -23.4% |
| Intangible fixed assets | 21 | €3,988 | €3,053 | -€935 | -23.4% |
| Current assets | 29/58 | €11,840 | €49,779 | +€37,939 | +320.4% |
| Amounts receivable within one year | 40/41 | €10,417 | €41,593 | +€31,176 | +299.3% |
| Trade receivables | 40 | €7,364 | €41,488 | +€34,124 | +463.4% |
| Other amounts receivable | 41 | €3,053 | €105 | -€2,948 | -96.6% |
| Cash at bank and in hand | 54/58 | €905 | €5,093 | +€4,188 | +463.0% |
| Deferred charges and accrued income | 490/1 | €518 | €3,093 | +€2,575 | +497.6% |
| Total equity and liabilities | 10/49 | €18,247 | €54,685 | +€36,438 | +199.7% |
| Equity | 10/15 | €425 | €18,859 | +€18,434 | +4339.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €15,859 | +€15,859 | |
| Distributable reserves | 133 | - | €15,859 | +€15,859 | |
| Profit (loss) carried forward | 14 | -€2,575 | - | +€2,575 | |
| Amounts payable | 17/49 | €17,822 | €35,826 | +€18,004 | +101.0% |
| Amounts payable within one year | 42/48 | €17,822 | €35,826 | +€18,004 | +101.0% |
| Trade debts | 44 | €2,822 | €23,825 | +€21,003 | +744.2% |
| Suppliers | 440/4 | €2,822 | €23,825 | +€21,003 | +744.2% |
| Taxes, remuneration and social security | 45 | - | €4,447 | +€4,447 | |
| Taxes | 450/3 | - | €4,447 | +€4,447 | |
| Other amounts payable | 47/48 | €15,000 | €7,554 | -€7,446 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €1,501 | +€402 | +36.5% |
| Gross operating margin | 9900 | -€1,459 | €23,946 | +€25,405 | |
| Operating profit (loss) | 9901 | -€2,559 | €22,444 | +€25,003 | |
| Financial charges | 65/66B | €16 | €126 | +€110 | +689.6% |
| Recurring financial charges | 65 | €16 | €126 | +€110 | +689.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,575 | €22,318 | +€24,893 | |
| Income taxes | 67/77 | - | €3,884 | +€3,884 | |
| Profit (loss) for the period | 9904 | -€2,575 | €18,434 | +€21,009 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,575 | €18,434 | +€21,009 |
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.