INSISTANCE PSY: 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.
INSISTANCE PSY
Largest movements
- Receivables within one year +€84,574
new in 2025: €84,574
- Cash -€39,601
down €39,601 (-59.9%), from €66,123 to €26,522
mainly Receivables within one year (-€84,574) and Tax, wage and social debts (-€6,026)
- Receivables after one year -€28,000
no longer reported in 2025 (was €28,000)
- Deferred charges and accrued income -€3,198
down €3,198 (-62.0%), from €5,161 to €1,963
- Profit (loss) carried forward +€24,481
up €24,481 (+29.0%), from €84,457 to €108,938
- Tax, wage and social debts -€6,026
down €6,026 (-69.1%), from €8,726 to €2,700
of which Taxes: -€3,751
- Other debts -€5,168
no longer reported in 2025 (was €5,168)
- Gross operating margin -€43,010
down €43,010 (-58.6%), from €73,403 to €30,393
- Taxes -€8,266
down €8,266 (-55.7%), from €14,851 to €6,585
- Financial income +€2,767
up €2,767 (+558%), from €496 to €3,262
- Other operating charges +€800
up €800 (+3,163%), from €25 to €825
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.
Derived cash bridge
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 | €102,996 | €116,529 | +€13,534 | +13.1% |
| Fixed assets | 21/28 | €3,711 | €3,470 | -€241 | -6.5% |
| Tangible fixed assets | 22/27 | €3,711 | €3,470 | -€241 | -6.5% |
| Furniture and vehicles | 24 | €3,711 | €3,470 | -€241 | -6.5% |
| Current assets | 29/58 | €99,284 | €113,060 | +€13,775 | +13.9% |
| Amounts receivable after more than one year | 29 | €28,000 | - | -€28,000 | |
| Other amounts receivable | 291 | €28,000 | - | -€28,000 | |
| Amounts receivable within one year | 40/41 | - | €84,574 | +€84,574 | |
| Other amounts receivable | 41 | - | €84,574 | +€84,574 | |
| Cash at bank and in hand | 54/58 | €66,123 | €26,522 | -€39,601 | -59.9% |
| Deferred charges and accrued income | 490/1 | €5,161 | €1,963 | -€3,198 | -62.0% |
| Total equity and liabilities | 10/49 | €102,996 | €116,529 | +€13,534 | +13.1% |
| Equity | 10/15 | €84,957 | €109,438 | +€24,481 | +28.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,457 | €108,938 | +€24,481 | +29.0% |
| Amounts payable | 17/49 | €18,038 | €7,092 | -€10,947 | -60.7% |
| Amounts payable within one year | 42/48 | €17,722 | €6,458 | -€11,264 | -63.6% |
| Trade debts | 44 | €3,828 | €3,758 | -€70 | -1.8% |
| Suppliers | 440/4 | €3,828 | €3,758 | -€70 | -1.8% |
| Taxes, remuneration and social security | 45 | €8,726 | €2,700 | -€6,026 | -69.1% |
| Taxes | 450/3 | €6,451 | €2,700 | -€3,751 | -58.1% |
| Remuneration and social security | 454/9 | €2,275 | - | -€2,275 | |
| Other amounts payable | 47/48 | €5,168 | - | -€5,168 | |
| Accrued charges and deferred income | 492/3 | €316 | €634 | +€317 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,176 | €1,690 | +€514 | +43.7% |
| Other operating charges | 640/8 | €25 | €825 | +€800 | +3,163% |
| Gross operating margin | 9900 | €73,403 | €30,393 | -€43,010 | -58.6% |
| Operating profit (loss) | 9901 | €72,201 | €27,877 | -€44,324 | -61.4% |
| Financial income | 75/76B | €496 | €3,262 | +€2,767 | +558% |
| Recurring financial income | 75 | €496 | €3,262 | +€2,767 | +558% |
| Financial charges | 65/66B | €442 | €74 | -€368 | -83.2% |
| Recurring financial charges | 65 | €442 | €74 | -€368 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €72,255 | €31,066 | -€41,190 | -57.0% |
| Income taxes | 67/77 | €14,851 | €6,585 | -€8,266 | -55.7% |
| Profit (loss) for the period | 9904 | €57,404 | €24,481 | -€32,923 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,404 | €24,481 | -€32,923 | -57.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.