INSIGHTFUL 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.
INSIGHTFUL CONSULTING
Largest movements
- Receivables within one year +€55,538
up €55,538 (+192%), from €28,941 to €84,479
of which Trade receivables: +€55,538
- Cash +€6,932
up €6,932 (+68.3%), from €10,157 to €17,089
mainly Trade debts (+€77,105) and Other debts (+€6,800)
- Trade debts +€77,105
up €77,105 (+271%), from €28,459 to €105,564
- Profit (loss) carried forward -€22,194
down €22,194, from €2,980 to -€19,214
- Other debts +€6,800
up €6,800 (+90.4%), from €7,524 to €14,324
- Gross operating margin -€25,757
down €25,757, from €3,508 to -€22,249
- Other operating charges -€2,498
down €2,498 (-80.8%), from €3,093 to €595
- Financial income +€867
new in 2025: €867
- Financial charges -€688
down €688 (-76.0%), from €905 to €217
- Taxes -€404
down €404 (-100%), from €404 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,367 | €102,866 | +€62,499 | +155% |
| Fixed assets | 21/28 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €39,917 | €102,416 | +€62,499 | +157% |
| Amounts receivable within one year | 40/41 | €28,941 | €84,479 | +€55,538 | +192% |
| Trade receivables | 40 | €26,211 | €81,749 | +€55,538 | +212% |
| Other amounts receivable | 41 | €2,730 | €2,730 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,157 | €17,089 | +€6,932 | +68.3% |
| Deferred charges and accrued income | 490/1 | €819 | €848 | +€29 | +3.5% |
| Total equity and liabilities | 10/49 | €40,367 | €102,866 | +€62,499 | +155% |
| Equity | 10/15 | €3,980 | -€18,214 | -€22,194 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,980 | -€19,214 | -€22,194 | |
| Amounts payable | 17/49 | €36,388 | €121,081 | +€84,693 | +233% |
| Amounts payable within one year | 42/48 | €36,388 | €121,081 | +€84,693 | +233% |
| Financial debts | 43 | - | €89 | +€89 | |
| Credit institutions | 430/8 | - | €89 | +€89 | |
| Trade debts | 44 | €28,459 | €105,564 | +€77,105 | +271% |
| Suppliers | 440/4 | €28,459 | €105,564 | +€77,105 | +271% |
| Taxes, remuneration and social security | 45 | €404 | €1,103 | +€699 | +173% |
| Taxes | 450/3 | €404 | €1,103 | +€699 | +173% |
| Other amounts payable | 47/48 | €7,524 | €14,324 | +€6,800 | +90.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €3,093 | €595 | -€2,498 | -80.8% |
| Gross operating margin | 9900 | €3,508 | -€22,249 | -€25,757 | |
| Operating profit (loss) | 9901 | €415 | -€22,844 | -€23,259 | |
| Financial income | 75/76B | - | €867 | +€867 | |
| Recurring financial income | 75 | - | €867 | +€867 | |
| Financial charges | 65/66B | €905 | €217 | -€688 | -76.0% |
| Recurring financial charges | 65 | €905 | €217 | -€688 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | -€491 | -€22,194 | -€21,703 | -4,423% |
| Income taxes | 67/77 | €404 | €0 | -€404 | -100% |
| Profit (loss) for the period | 9904 | -€895 | -€22,194 | -€21,300 | -2,381% |
| Profit (loss) for the period to be appropriated | 9905 | -€895 | -€22,194 | -€21,300 | -2,381% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.