INSIS AND T: what changed
INSIS AND T
Largest movements
- Tangible fixed assets -€25,665
down €25,665 (-15.8%), from €162,311 to €136,646
of which Other tangible fixed assets: -€17,953
- Receivables within one year +€11,319
up €11,319 (+98.5%), from €11,487 to €22,806
of which Trade receivables: +€12,698
- Cash -€6,321
down €6,321 (-77.6%), from €8,143 to €1,822
mainly Current portion of long-term debt (-€12,736) and Receivables within one year (-€11,319)
- Current portion of long-term debt -€12,736
down €12,736 (-81.7%), from €15,582 to €2,846
- Accrued charges and deferred income +€8,524
up €8,524 (+320%), from €2,664 to €11,188
- Tax, wage and social debts -€6,973
down €6,973 (-61.4%), from €11,353 to €4,380
- Other debts -€6,387
down €6,387 (-7.8%), from €82,187 to €75,799
- Trade debts -€4,416
down €4,416 (-72.1%), from €6,128 to €1,713
- Financial charges +€8,266
up €8,266 (+270%), from €3,057 to €11,323
of which Non-recurring financial charges: +€10,046
- Taxes -€4,892
down €4,892 (-73.7%), from €6,638 to €1,747
- Other operating charges +€4,480
up €4,480 (+1,066%), from €420 to €4,901
- Gross operating margin -€4,194
down €4,194 (-8.2%), from €51,188 to €46,994
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,995 | €162,969 | -€21,027 | -11.4% |
| Fixed assets | 21/28 | €162,311 | €136,646 | -€25,665 | -15.8% |
| Tangible fixed assets | 22/27 | €162,311 | €136,646 | -€25,665 | -15.8% |
| Land and buildings | 22 | €14,593 | €13,797 | -€796 | -5.5% |
| Plant, machinery and equipment | 23 | €5,010 | €4,210 | -€800 | -16.0% |
| Furniture and vehicles | 24 | €20,705 | €14,588 | -€6,117 | -29.5% |
| Other tangible fixed assets | 26 | €122,003 | €104,050 | -€17,953 | -14.7% |
| Current assets | 29/58 | €21,684 | €26,323 | +€4,639 | +21.4% |
| Amounts receivable within one year | 40/41 | €11,487 | €22,806 | +€11,319 | +98.5% |
| Trade receivables | 40 | €9,907 | €22,605 | +€12,698 | +128% |
| Other amounts receivable | 41 | €1,580 | €202 | -€1,378 | -87.2% |
| Cash at bank and in hand | 54/58 | €8,143 | €1,822 | -€6,321 | -77.6% |
| Deferred charges and accrued income | 490/1 | €2,055 | €1,695 | -€360 | -17.5% |
| Total equity and liabilities | 10/49 | €183,995 | €162,969 | -€21,027 | -11.4% |
| Equity | 10/15 | €61,765 | €65,121 | +€3,357 | +5.4% |
| Contributions | 10/11 | €121,468 | €121,468 | = | 0.0% |
| Capital | 10 | €121,468 | €121,468 | = | 0.0% |
| Issued capital | 100 | €121,468 | €121,468 | = | 0.0% |
| Reserves | 13 | €13,909 | €13,909 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,909 | €13,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,612 | -€70,255 | +€3,357 | +4.6% |
| Amounts payable | 17/49 | €122,231 | €97,847 | -€24,384 | -19.9% |
| Amounts payable after more than one year | 17 | €4,316 | €1,921 | -€2,395 | -55.5% |
| Financial debts | 170/4 | €4,316 | €1,921 | -€2,395 | -55.5% |
| Amounts payable within one year | 42/48 | €115,250 | €84,738 | -€30,512 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €15,582 | €2,846 | -€12,736 | -81.7% |
| Trade debts | 44 | €6,128 | €1,713 | -€4,416 | -72.1% |
| Suppliers | 440/4 | €6,128 | €1,713 | -€4,416 | -72.1% |
| Taxes, remuneration and social security | 45 | €11,353 | €4,380 | -€6,973 | -61.4% |
| Taxes | 450/3 | €11,353 | €4,380 | -€6,973 | -61.4% |
| Other amounts payable | 47/48 | €82,187 | €75,799 | -€6,387 | -7.8% |
| Accrued charges and deferred income | 492/3 | €2,664 | €11,188 | +€8,524 | +320% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,361 | €25,665 | +€305 | +1.2% |
| Other operating charges | 640/8 | €420 | €4,901 | +€4,480 | +1,066% |
| Non-recurring operating charges | 66A | €53 | €1 | -€52 | -97.7% |
| Gross operating margin | 9900 | €51,188 | €46,994 | -€4,194 | -8.2% |
| Operating profit (loss) | 9901 | €25,355 | €16,427 | -€8,928 | -35.2% |
| Financial charges | 65/66B | €3,057 | €11,323 | +€8,266 | +270% |
| Recurring financial charges | 65 | €3,057 | €1,278 | -€1,780 | -58.2% |
| Non-recurring financial charges | 66B | - | €10,046 | +€10,046 | |
| Profit (loss) for the period before taxes | 9903 | €22,297 | €5,104 | -€17,194 | -77.1% |
| Income taxes | 67/77 | €6,638 | €1,747 | -€4,892 | -73.7% |
| Profit (loss) for the period | 9904 | €15,659 | €3,357 | -€12,302 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,659 | €3,357 | -€12,302 | -78.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.