Insigno: 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.
Insigno
Largest movements
- Cash -€17,782
down €17,782 (-88.8%), from €20,019 to €2,237
mainly Net result for the year (-€13,411) and Trade debts (-€12,308)
- Receivables within one year +€1,292
up €1,292 (+16.3%), from €7,939 to €9,231
- Tangible fixed assets -€601
no longer reported in 2025 (was €601)
- Profit (loss) carried forward -€13,411
down €13,411, from €1,618 to -€11,793
- Trade debts -€12,308
down €12,308 (-76.0%), from €16,190 to €3,882
- Other debts +€9,363
up €9,363 (+661.7%), from €1,415 to €10,778
- Tax, wage and social debts -€734
down €734 (-57.5%), from €1,276 to €542
- Financial income -€13,021
down €13,021 (-88.9%), from €14,651 to €1,630
of which Financial income: -€14,621
- Gross operating margin +€3,459
up €3,459 (+19.6%), from -€17,626 to -€14,167
- Taxes +€325
up €325, from -€206 to €119
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 | €28,559 | €11,468 | -€17,090 | -59.8% |
| Fixed assets | 21/28 | €601 | - | -€601 | |
| Tangible fixed assets | 22/27 | €601 | - | -€601 | |
| Furniture and vehicles | 24 | €601 | - | -€601 | |
| Current assets | 29/58 | €27,958 | €11,468 | -€16,490 | -59.0% |
| Amounts receivable within one year | 40/41 | €7,939 | €9,231 | +€1,292 | +16.3% |
| Trade receivables | 40 | €7,939 | €9,231 | +€1,292 | +16.3% |
| Cash at bank and in hand | 54/58 | €20,019 | €2,237 | -€17,782 | -88.8% |
| Total equity and liabilities | 10/49 | €28,559 | €11,468 | -€17,090 | -59.8% |
| Equity | 10/15 | €9,678 | -€3,733 | -€13,411 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,618 | -€11,793 | -€13,411 | |
| Amounts payable | 17/49 | €18,881 | €15,201 | -€3,680 | -19.5% |
| Amounts payable within one year | 42/48 | €18,881 | €15,201 | -€3,680 | -19.5% |
| Trade debts | 44 | €16,190 | €3,882 | -€12,308 | -76.0% |
| Suppliers | 440/4 | €16,190 | €3,882 | -€12,308 | -76.0% |
| Taxes, remuneration and social security | 45 | €1,276 | €542 | -€734 | -57.5% |
| Taxes | 450/3 | €1,276 | €542 | -€734 | -57.5% |
| Other amounts payable | 47/48 | €1,415 | €10,778 | +€9,363 | +661.7% |
| Non-recurring operating income | 76A | - | €19,060 | +€19,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | €601 | +€0 | 0.0% |
| Gross operating margin | 9900 | -€17,626 | -€14,167 | +€3,459 | +19.6% |
| Operating profit (loss) | 9901 | -€18,226 | -€14,767 | +€3,459 | +19.0% |
| Financial income | 75/76B | €14,651 | €1,630 | -€13,021 | -88.9% |
| Recurring financial income | 75 | €14,651 | €30 | -€14,621 | -99.8% |
| Non-recurring financial income | 76B | - | €1,600 | +€1,600 | |
| Financial charges | 65/66B | €167 | €155 | -€12 | -7.4% |
| Recurring financial charges | 65 | €167 | €155 | -€12 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,742 | -€13,292 | -€9,550 | -255.2% |
| Income taxes | 67/77 | -€206 | €119 | +€325 | |
| Profit (loss) for the period | 9904 | -€3,536 | -€13,411 | -€9,875 | -279.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,536 | -€13,411 | -€9,875 | -279.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.