insiTe: 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.
insiTe
Largest movements
- Receivables within one year -€5,627
down €5,627 (-95.3%), from €5,907 to €280
of which Trade receivables: -€5,880
- Deferred charges and accrued income -€2,067
down €2,067 (-96.3%), from €2,147 to €80
- Cash +€1,745
up €1,745 (+363.7%), from €480 to €2,225
mainly Receivables within one year (+€5,627) and Tax, wage and social debts (+€3,038)
- Tangible fixed assets -€1,701
down €1,701 (-17.1%), from €9,958 to €8,257
of which Furniture and vehicles: -€1,536
- Other debts -€10,030
down €10,030 (-69.0%), from €14,530 to €4,500
- Tax, wage and social debts +€3,038
up €3,038 (+35.3%), from €8,604 to €11,642
of which Taxes: +€1,789
- Trade debts -€2,095
down €2,095 (-58.5%), from €3,579 to €1,484
- Profit (loss) carried forward +€1,437
up €1,437 (+12.8%), from -€11,221 to -€9,784
- Gross operating margin +€15,407
up €15,407, from -€6,452 to €8,956
- Other operating charges +€1,670
up €1,670 (+151.3%), from €1,104 to €2,774
- Depreciation +€1,107
up €1,107 (+75.5%), from €1,466 to €2,573
- Financial income -€360
down €360 (-100.0%), from €360 to €0
- Financial charges -€336
down €336 (-14.3%), from €2,352 to €2,015
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 | €18,492 | €10,842 | -€7,650 | -41.4% |
| Fixed assets | 21/28 | €9,958 | €8,257 | -€1,701 | -17.1% |
| Tangible fixed assets | 22/27 | €9,958 | €8,257 | -€1,701 | -17.1% |
| Plant, machinery and equipment | 23 | €704 | €539 | -€165 | -23.5% |
| Furniture and vehicles | 24 | €9,255 | €7,718 | -€1,536 | -16.6% |
| Current assets | 29/58 | €8,534 | €2,585 | -€5,949 | -69.7% |
| Amounts receivable within one year | 40/41 | €5,907 | €280 | -€5,627 | -95.3% |
| Trade receivables | 40 | €5,880 | - | -€5,880 | |
| Other amounts receivable | 41 | €27 | €280 | +€253 | +946.6% |
| Cash at bank and in hand | 54/58 | €480 | €2,225 | +€1,745 | +363.7% |
| Deferred charges and accrued income | 490/1 | €2,147 | €80 | -€2,067 | -96.3% |
| Total equity and liabilities | 10/49 | €18,492 | €10,842 | -€7,650 | -41.4% |
| Equity | 10/15 | -€8,221 | -€6,784 | +€1,437 | +17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,221 | -€9,784 | +€1,437 | +12.8% |
| Amounts payable | 17/49 | €26,714 | €17,626 | -€9,087 | -34.0% |
| Amounts payable within one year | 42/48 | €26,714 | €17,626 | -€9,087 | -34.0% |
| Trade debts | 44 | €3,579 | €1,484 | -€2,095 | -58.5% |
| Suppliers | 440/4 | €3,579 | €1,484 | -€2,095 | -58.5% |
| Taxes, remuneration and social security | 45 | €8,604 | €11,642 | +€3,038 | +35.3% |
| Taxes | 450/3 | €220 | €2,009 | +€1,789 | +812.5% |
| Remuneration and social security | 454/9 | €8,384 | €9,633 | +€1,248 | +14.9% |
| Other amounts payable | 47/48 | €14,530 | €4,500 | -€10,030 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,466 | €2,573 | +€1,107 | +75.5% |
| Other operating charges | 640/8 | €1,104 | €2,774 | +€1,670 | +151.3% |
| Gross operating margin | 9900 | -€6,452 | €8,956 | +€15,407 | |
| Operating profit (loss) | 9901 | -€9,022 | €3,609 | +€12,631 | |
| Financial income | 75/76B | €360 | €0 | -€360 | -100.0% |
| Recurring financial income | 75 | €360 | €0 | -€360 | -100.0% |
| Financial charges | 65/66B | €2,352 | €2,015 | -€336 | -14.3% |
| Recurring financial charges | 65 | €2,352 | €2,015 | -€336 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,013 | €1,594 | +€12,607 | |
| Income taxes | 67/77 | €208 | €156 | -€52 | -24.9% |
| Profit (loss) for the period | 9904 | -€11,221 | €1,437 | +€12,659 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,221 | €1,437 | +€12,659 |
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 3 October 2026 via checked.be.