Insignis: 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.
Insignis
Largest movements
- Cash -€18,510
down €18,510 (-22.5%), from €82,373 to €63,863
mainly Contributions, distributions and other (-€123,401) and Current investments (-€10,001)
- Current investments +€10,001
up €10,001 (+4.3%), from €235,000 to €245,001
- Reserves -€39,903
down €39,903 (-11.7%), from €341,882 to €301,979
- Other debts +€32,869
up €32,869 (+265.8%), from €12,367 to €45,236
- Taxes -€6,296
down €6,296 (-21.2%), from €29,636 to €23,340
- Financial income +€5,215
up €5,215 (+79.0%), from €6,599 to €11,814
- Gross operating margin -€3,536
down €3,536 (-3.4%), from €105,533 to €101,997
- Financial charges -€1,557
down €1,557 (-59.4%), from €2,620 to €1,063
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 | €359,468 | €351,619 | -€7,849 | -2.2% |
| Fixed assets | 21/28 | €9,887 | €9,348 | -€539 | -5.5% |
| Tangible fixed assets | 22/27 | €9,887 | €9,348 | -€539 | -5.5% |
| Plant, machinery and equipment | 23 | €611 | €53 | -€557 | -91.2% |
| Furniture and vehicles | 24 | €7,558 | €7,105 | -€453 | -6.0% |
| Other tangible fixed assets | 26 | €1,718 | €2,190 | +€472 | +27.4% |
| Current assets | 29/58 | €349,581 | €342,271 | -€7,310 | -2.1% |
| Amounts receivable within one year | 40/41 | €27,330 | €29,650 | +€2,320 | +8.5% |
| Trade receivables | 40 | €24,987 | €25,955 | +€968 | +3.9% |
| Other amounts receivable | 41 | €2,343 | €3,695 | +€1,352 | +57.7% |
| Current investments | 50/53 | €235,000 | €245,001 | +€10,001 | +4.3% |
| Cash at bank and in hand | 54/58 | €82,373 | €63,863 | -€18,510 | -22.5% |
| Deferred charges and accrued income | 490/1 | €4,878 | €3,757 | -€1,120 | -23.0% |
| Total equity and liabilities | 10/49 | €359,468 | €351,619 | -€7,849 | -2.2% |
| Equity | 10/15 | €341,982 | €302,079 | -€39,903 | -11.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €341,882 | €301,979 | -€39,903 | -11.7% |
| Distributable reserves | 133 | €341,882 | €301,979 | -€39,903 | -11.7% |
| Amounts payable | 17/49 | €17,486 | €49,540 | +€32,054 | +183.3% |
| Amounts payable within one year | 42/48 | €17,486 | €49,540 | +€32,054 | +183.3% |
| Financial debts | 43 | €18 | €368 | +€350 | +1918.8% |
| Credit institutions | 430/8 | €18 | €368 | +€350 | +1918.8% |
| Trade debts | 44 | €2,495 | €1,947 | -€547 | -21.9% |
| Suppliers | 440/4 | €2,495 | €1,947 | -€547 | -21.9% |
| Taxes, remuneration and social security | 45 | €2,606 | €1,988 | -€618 | -23.7% |
| Taxes | 450/3 | €2,606 | €1,988 | -€618 | -23.7% |
| Other amounts payable | 47/48 | €12,367 | €45,236 | +€32,869 | +265.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,244 | €4,762 | -€482 | -9.2% |
| Other operating charges | 640/8 | €865 | €1,147 | +€282 | +32.6% |
| Gross operating margin | 9900 | €105,533 | €101,997 | -€3,536 | -3.4% |
| Operating profit (loss) | 9901 | €99,424 | €96,088 | -€3,336 | -3.4% |
| Financial income | 75/76B | €6,599 | €11,814 | +€5,215 | +79.0% |
| Recurring financial income | 75 | €6,599 | €11,814 | +€5,215 | +79.0% |
| Financial charges | 65/66B | €2,620 | €1,063 | -€1,557 | -59.4% |
| Recurring financial charges | 65 | €2,620 | €1,063 | -€1,557 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €103,403 | €106,839 | +€3,436 | +3.3% |
| Income taxes | 67/77 | €29,636 | €23,340 | -€6,296 | -21.2% |
| Profit (loss) for the period | 9904 | €73,766 | €83,498 | +€9,732 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,766 | €83,498 | +€9,732 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.