INSIGN: 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.
INSIGN
Largest movements
- Cash -€11,201
down €11,201 (-93.3%), from €12,001 to €800
mainly Trade debts (-€14,518) and Net result for the year (-€4,640)
- Receivables within one year -€2,739
down €2,739 (-98.0%), from €2,794 to €55
- Trade debts -€14,518
down €14,518 (-96.6%), from €15,030 to €512
of which Suppliers: -€13,900
- Other debts +€5,909
up €5,909 (+46.2%), from €12,795 to €18,704
- Profit (loss) carried forward -€4,640
down €4,640 (-2.0%), from -€229,493 to -€234,133
- Debts after one year -€1,524
down €1,524 (-40.0%), from €3,809 to €2,285
- Tax, wage and social debts +€618
new in 2025: €618
- Gross operating margin +€8,887
up €8,887 (+69.8%), from -€12,733 to -€3,846
- Financial charges -€739
down €739 (-59.6%), from €1,240 to €501
- Other operating charges -€375
down €375 (-71.6%), from €524 to €149
- Depreciation -€286
down €286 (-66.6%), from €430 to €144
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 | €18,033 | €3,878 | -€14,154 | -78.5% |
| Fixed assets | 21/28 | €2,644 | €2,500 | -€144 | -5.4% |
| Tangible fixed assets | 22/27 | €144 | - | -€144 | |
| Furniture and vehicles | 24 | €144 | - | -€144 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €15,389 | €1,378 | -€14,011 | -91.0% |
| Amounts receivable within one year | 40/41 | €2,794 | €55 | -€2,739 | -98.0% |
| Other amounts receivable | 41 | €2,794 | €55 | -€2,739 | -98.0% |
| Cash at bank and in hand | 54/58 | €12,001 | €800 | -€11,201 | -93.3% |
| Deferred charges and accrued income | 490/1 | €594 | €523 | -€71 | -11.9% |
| Total equity and liabilities | 10/49 | €18,033 | €3,878 | -€14,154 | -78.5% |
| Equity | 10/15 | -€15,124 | -€19,764 | -€4,640 | -30.7% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €4,368 | €4,368 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €2,513 | €2,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,493 | -€234,133 | -€4,640 | -2.0% |
| Amounts payable | 17/49 | €33,157 | €23,643 | -€9,515 | -28.7% |
| Amounts payable after more than one year | 17 | €3,809 | €2,285 | -€1,524 | -40.0% |
| Financial debts | 170/4 | €3,809 | €2,285 | -€1,524 | -40.0% |
| Amounts payable within one year | 42/48 | €29,348 | €21,357 | -€7,991 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €1,524 | €1,524 | = | 0.0% |
| Trade debts | 44 | €15,030 | €512 | -€14,518 | -96.6% |
| Suppliers | 440/4 | €14,412 | €512 | -€13,900 | -96.4% |
| Bills of exchange payable | 441 | €618 | - | -€618 | |
| Taxes, remuneration and social security | 45 | - | €618 | +€618 | |
| Taxes | 450/3 | - | €618 | +€618 | |
| Other amounts payable | 47/48 | €12,795 | €18,704 | +€5,909 | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €430 | €144 | -€286 | -66.6% |
| Other operating charges | 640/8 | €524 | €149 | -€375 | -71.6% |
| Gross operating margin | 9900 | -€12,733 | -€3,846 | +€8,887 | +69.8% |
| Operating profit (loss) | 9901 | -€13,687 | -€4,138 | +€9,548 | +69.8% |
| Financial charges | 65/66B | €1,240 | €501 | -€739 | -59.6% |
| Recurring financial charges | 65 | €1,240 | €501 | -€739 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,926 | -€4,640 | +€10,287 | +68.9% |
| Profit (loss) for the period | 9904 | -€14,926 | -€4,640 | +€10,287 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,926 | -€4,640 | +€10,287 | +68.9% |
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 30 September 2026 via checked.be.