Insight Management: what changed
Two fiscal 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 Management
Largest movements
- Intangible fixed assets +€22,458
new in 2025: €22,458
- Receivables within one year -€21,433
down €21,433 (-44.0%), from €48,662 to €27,228
of which Trade receivables: -€26,355
- Tangible fixed assets -€16,047
down €16,047 (-43.7%), from €36,694 to €20,647
of which Land and buildings: -€13,864
- Cash +€12,059
up €12,059 (+33.4%), from €36,155 to €48,215
mainly Net result for the year (+€25,043) and Receivables within one year (+€21,433)
- Deferred charges and accrued income -€1,630
down €1,630 (-9.1%), from €17,882 to €16,252
- Reserves -€4,957
down €4,957 (-3.9%), from €126,854 to €121,897
- Depreciation +€2,611
up €2,611 (+40.5%), from €6,440 to €9,051
- Financial charges +€907
up €907 (+42.2%), from €2,151 to €3,058
- Other operating charges -€837
down €837 (-50.0%), from €1,673 to €836
- Gross operating margin +€721
up €721 (+1.6%), from €44,133 to €44,854
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 | €139,393 | €134,800 | -€4,592 | -3.3% |
| Fixed assets | 21/28 | €36,694 | €43,105 | +€6,411 | +17.5% |
| Intangible fixed assets | 21 | - | €22,458 | +€22,458 | |
| Tangible fixed assets | 22/27 | €36,694 | €20,647 | -€16,047 | -43.7% |
| Land and buildings | 22 | €13,864 | - | -€13,864 | |
| Plant, machinery and equipment | 23 | €15,016 | €14,884 | -€132 | -0.9% |
| Furniture and vehicles | 24 | €7,814 | €5,763 | -€2,051 | -26.2% |
| Current assets | 29/58 | €102,699 | €91,695 | -€11,004 | -10.7% |
| Amounts receivable within one year | 40/41 | €48,662 | €27,228 | -€21,433 | -44.0% |
| Trade receivables | 40 | €40,875 | €14,520 | -€26,355 | -64.5% |
| Other amounts receivable | 41 | €7,786 | €12,708 | +€4,922 | +63.2% |
| Cash at bank and in hand | 54/58 | €36,155 | €48,215 | +€12,059 | +33.4% |
| Deferred charges and accrued income | 490/1 | €17,882 | €16,252 | -€1,630 | -9.1% |
| Total equity and liabilities | 10/49 | €139,393 | €134,800 | -€4,592 | -3.3% |
| Equity | 10/15 | €127,854 | €122,897 | -€4,957 | -3.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €126,854 | €121,897 | -€4,957 | -3.9% |
| Distributable reserves | 133 | €126,854 | €121,897 | -€4,957 | -3.9% |
| Amounts payable | 17/49 | €11,539 | €11,903 | +€364 | +3.2% |
| Amounts payable within one year | 42/48 | €11,539 | €11,903 | +€364 | +3.2% |
| Trade debts | 44 | €3,879 | €3,394 | -€484 | -12.5% |
| Suppliers | 440/4 | €3,879 | €3,394 | -€484 | -12.5% |
| Taxes, remuneration and social security | 45 | €7,660 | €8,509 | +€849 | +11.1% |
| Taxes | 450/3 | €5,559 | €7,617 | +€2,058 | +37.0% |
| Remuneration and social security | 454/9 | €2,101 | €892 | -€1,209 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,440 | €9,051 | +€2,611 | +40.5% |
| Other operating charges | 640/8 | €1,673 | €836 | -€837 | -50.0% |
| Gross operating margin | 9900 | €44,133 | €44,854 | +€721 | +1.6% |
| Operating profit (loss) | 9901 | €36,021 | €34,968 | -€1,053 | -2.9% |
| Financial income | 75/76B | €162 | €281 | +€119 | +73.2% |
| Recurring financial income | 75 | €162 | €281 | +€119 | +73.2% |
| Financial charges | 65/66B | €2,151 | €3,058 | +€907 | +42.2% |
| Recurring financial charges | 65 | €2,151 | €3,058 | +€907 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €34,032 | €32,190 | -€1,841 | -5.4% |
| Income taxes | 67/77 | €7,262 | €7,147 | -€116 | -1.6% |
| Profit (loss) for the period | 9904 | €26,769 | €25,043 | -€1,726 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,769 | €25,043 | -€1,726 | -6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.