INSIGHTIFY CONSULT: 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.
INSIGHTIFY CONSULT
Largest movements
- Cash +€41,952
up €41,952 (+95.2%), from €44,083 to €86,035
mainly Net result for the year (+€34,969) and Depreciation (+€7,767)
- Tangible fixed assets -€7,767
down €7,767 (-36.0%), from €21,550 to €13,783
- Receivables within one year -€2,062
down €2,062 (-11.4%), from €18,055 to €15,993
of which Trade receivables: -€2,495
- Profit (loss) carried forward +€34,969
up €34,969 (+50.1%), from €69,844 to €104,813
- Trade debts -€3,142
down €3,142 (-58.4%), from €5,383 to €2,241
- Tax, wage and social debts +€2,523
up €2,523 (+37.2%), from €6,774 to €9,297
- Gross operating margin +€17,186
up €17,186 (+49.1%), from €35,017 to €52,203
- Depreciation +€6,017
up €6,017 (+343.8%), from €1,750 to €7,767
- Taxes +€2,475
up €2,475 (+36.5%), from €6,775 to €9,250
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 | €83,983 | €116,851 | +€32,868 | +39.1% |
| Fixed assets | 21/28 | €21,550 | €13,783 | -€7,767 | -36.0% |
| Tangible fixed assets | 22/27 | €21,550 | €13,783 | -€7,767 | -36.0% |
| Furniture and vehicles | 24 | €21,550 | €13,783 | -€7,767 | -36.0% |
| Current assets | 29/58 | €62,433 | €103,068 | +€40,635 | +65.1% |
| Amounts receivable within one year | 40/41 | €18,055 | €15,993 | -€2,062 | -11.4% |
| Trade receivables | 40 | €17,143 | €14,648 | -€2,495 | -14.6% |
| Other amounts receivable | 41 | €912 | €1,345 | +€433 | +47.5% |
| Cash at bank and in hand | 54/58 | €44,083 | €86,035 | +€41,952 | +95.2% |
| Deferred charges and accrued income | 490/1 | €295 | €1,040 | +€745 | +252.5% |
| Total equity and liabilities | 10/49 | €83,983 | €116,851 | +€32,868 | +39.1% |
| Equity | 10/15 | €70,344 | €105,313 | +€34,969 | +49.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,844 | €104,813 | +€34,969 | +50.1% |
| Amounts payable | 17/49 | €13,639 | €11,538 | -€2,101 | -15.4% |
| Amounts payable within one year | 42/48 | €12,498 | €11,538 | -€960 | -7.7% |
| Trade debts | 44 | €5,383 | €2,241 | -€3,142 | -58.4% |
| Suppliers | 440/4 | €5,383 | €2,241 | -€3,142 | -58.4% |
| Taxes, remuneration and social security | 45 | €6,774 | €9,297 | +€2,523 | +37.2% |
| Taxes | 450/3 | €6,774 | €9,297 | +€2,523 | +37.2% |
| Other amounts payable | 47/48 | €341 | - | -€341 | |
| Accrued charges and deferred income | 492/3 | €1,141 | - | -€1,141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,750 | €7,767 | +€6,017 | +343.8% |
| Other operating charges | 640/8 | €458 | €176 | -€282 | -61.6% |
| Gross operating margin | 9900 | €35,017 | €52,203 | +€17,186 | +49.1% |
| Operating profit (loss) | 9901 | €32,809 | €44,260 | +€11,451 | +34.9% |
| Financial charges | 65/66B | €93 | €41 | -€52 | -55.9% |
| Recurring financial charges | 65 | €93 | €41 | -€52 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €32,716 | €44,219 | +€11,503 | +35.2% |
| Income taxes | 67/77 | €6,775 | €9,250 | +€2,475 | +36.5% |
| Profit (loss) for the period | 9904 | €25,941 | €34,969 | +€9,028 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,941 | €34,969 | +€9,028 | +34.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.