InsightIQ: 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.
InsightIQ
Largest movements
- Tangible fixed assets -€15,487
down €15,487 (-81.9%), from €18,906 to €3,419
of which Furniture and vehicles: -€15,094
- Receivables within one year +€9,800
up €9,800 (+66.3%), from €14,783 to €24,583
of which Trade receivables: +€8,766
- Cash +€7,058
up €7,058 (+23.3%), from €30,267 to €37,325
mainly Investment in fixed assets (net) (+€13,505) and Net result for the year (+€6,426)
- Deferred charges and accrued income -€2,108
down €2,108 (-91.9%), from €2,294 to €186
- Current portion of long-term debt -€10,633
down €10,633 (-100.0%), from €10,633 to €0
- Reserves +€6,400
up €6,400 (+27.8%), from €23,000 to €29,400
- Tax, wage and social debts +€3,906
up €3,906 (+23.5%), from €16,629 to €20,535
of which Taxes: +€3,874
- Other debts -€918
down €918 (-21.6%), from €4,251 to €3,333
- Gross operating margin -€43,160
down €43,160 (-74.8%), from €57,681 to €14,520
- Depreciation -€20,735
down €20,735 (-91.3%), from €22,717 to €1,982
- Taxes -€6,578
down €6,578 (-67.3%), from €9,779 to €3,201
- Financial charges +€1,253
up €1,253 (+124.9%), from €1,003 to €2,255
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 | €66,250 | €65,512 | -€738 | -1.1% |
| Fixed assets | 21/28 | €18,906 | €3,419 | -€15,487 | -81.9% |
| Tangible fixed assets | 22/27 | €18,906 | €3,419 | -€15,487 | -81.9% |
| Plant, machinery and equipment | 23 | €1,688 | €1,295 | -€393 | -23.3% |
| Furniture and vehicles | 24 | €17,218 | €2,124 | -€15,094 | -87.7% |
| Current assets | 29/58 | €47,345 | €62,094 | +€14,749 | +31.2% |
| Amounts receivable within one year | 40/41 | €14,783 | €24,583 | +€9,800 | +66.3% |
| Trade receivables | 40 | €14,574 | €23,341 | +€8,766 | +60.1% |
| Other amounts receivable | 41 | €209 | €1,242 | +€1,033 | +494.7% |
| Cash at bank and in hand | 54/58 | €30,267 | €37,325 | +€7,058 | +23.3% |
| Deferred charges and accrued income | 490/1 | €2,294 | €186 | -€2,108 | -91.9% |
| Total equity and liabilities | 10/49 | €66,250 | €65,512 | -€738 | -1.1% |
| Equity | 10/15 | €33,623 | €40,049 | +€6,426 | +19.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €23,000 | €29,400 | +€6,400 | +27.8% |
| Distributable reserves | 133 | €23,000 | €29,400 | +€6,400 | +27.8% |
| Profit (loss) carried forward | 14 | €623 | €649 | +€26 | +4.2% |
| Amounts payable | 17/49 | €32,627 | €25,463 | -€7,164 | -22.0% |
| Amounts payable within one year | 42/48 | €32,627 | €25,463 | -€7,164 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €10,633 | €0 | -€10,633 | -100.0% |
| Trade debts | 44 | €1,114 | €1,595 | +€481 | +43.1% |
| Suppliers | 440/4 | €1,114 | €1,595 | +€481 | +43.1% |
| Taxes, remuneration and social security | 45 | €16,629 | €20,535 | +€3,906 | +23.5% |
| Taxes | 450/3 | €16,629 | €20,503 | +€3,874 | +23.3% |
| Remuneration and social security | 454/9 | - | €32 | +€32 | |
| Other amounts payable | 47/48 | €4,251 | €3,333 | -€918 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,717 | €1,982 | -€20,735 | -91.3% |
| Other operating charges | 640/8 | €911 | €680 | -€230 | -25.3% |
| Gross operating margin | 9900 | €57,681 | €14,520 | -€43,160 | -74.8% |
| Operating profit (loss) | 9901 | €34,053 | €11,858 | -€22,195 | -65.2% |
| Financial income | 75/76B | €352 | €25 | -€327 | -92.9% |
| Recurring financial income | 75 | €352 | €25 | -€327 | -92.9% |
| Financial charges | 65/66B | €1,003 | €2,255 | +€1,253 | +124.9% |
| Recurring financial charges | 65 | €1,003 | €2,255 | +€1,253 | +124.9% |
| Profit (loss) for the period before taxes | 9903 | €33,402 | €9,627 | -€23,775 | -71.2% |
| Income taxes | 67/77 | €9,779 | €3,201 | -€6,578 | -67.3% |
| Profit (loss) for the period | 9904 | €23,623 | €6,426 | -€17,197 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,623 | €6,426 | -€17,197 | -72.8% |
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 6 October 2026 via checked.be.