Insiting: 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.
Insiting
Largest movements
- Receivables within one year -€17,917
down €17,917 (-50.6%), from €35,419 to €17,503
- Intangible fixed assets -€4,000
down €4,000 (-50.0%), from €8,000 to €4,000
- Cash +€3,931
up €3,931 (+17.2%), from €22,830 to €26,762
mainly Receivables within one year (+€17,917) and Depreciation (+€15,623)
- Tangible fixed assets -€3,807
down €3,807 (-5.9%), from €64,824 to €61,016
of which Furniture and vehicles: -€8,241
- Debts after one year -€10,194
down €10,194 (-33.6%), from €30,380 to €20,186
- Trade debts -€8,264
down €8,264 (-70.4%), from €11,743 to €3,479
- Current portion of long-term debt +€6,115
up €6,115 (+180.6%), from €3,386 to €9,500
- Other debts -€4,420
down €4,420 (-17.2%), from €25,643 to €21,222
- Tax, wage and social debts -€2,695
down €2,695 (-27.4%), from €9,820 to €7,125
- Gross operating margin -€5,094
down €5,094 (-23.3%), from €21,849 to €16,756
- Taxes -€3,350
down €3,350 (-95.8%), from €3,497 to €147
- Depreciation +€3,055
up €3,055 (+24.3%), from €12,569 to €15,623
- Financial charges +€763
up €763 (+71.1%), from €1,073 to €1,836
- Other operating charges +€588
up €588 (+65.1%), from €903 to €1,491
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 | €131,323 | €109,531 | -€21,792 | -16.6% |
| Fixed assets | 21/28 | €73,074 | €65,266 | -€7,807 | -10.7% |
| Intangible fixed assets | 21 | €8,000 | €4,000 | -€4,000 | -50.0% |
| Tangible fixed assets | 22/27 | €64,824 | €61,016 | -€3,807 | -5.9% |
| Land and buildings | 22 | €22,308 | €26,791 | +€4,483 | +20.1% |
| Plant, machinery and equipment | 23 | €49 | - | -€49 | |
| Furniture and vehicles | 24 | €42,466 | €34,225 | -€8,241 | -19.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €58,250 | €44,264 | -€13,985 | -24.0% |
| Amounts receivable within one year | 40/41 | €35,419 | €17,503 | -€17,917 | -50.6% |
| Trade receivables | 40 | €35,419 | €17,503 | -€17,917 | -50.6% |
| Cash at bank and in hand | 54/58 | €22,830 | €26,762 | +€3,931 | +17.2% |
| Total equity and liabilities | 10/49 | €131,323 | €109,531 | -€21,792 | -16.6% |
| Equity | 10/15 | €49,838 | €47,504 | -€2,334 | -4.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,542 | €50,542 | = | 0.0% |
| Distributable reserves | 133 | €50,542 | €50,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,705 | -€4,038 | -€2,334 | -136.9% |
| Amounts payable | 17/49 | €81,486 | €62,027 | -€19,459 | -23.9% |
| Amounts payable after more than one year | 17 | €30,380 | €20,186 | -€10,194 | -33.6% |
| Financial debts | 170/4 | €30,380 | €20,186 | -€10,194 | -33.6% |
| Amounts payable within one year | 42/48 | €51,106 | €41,841 | -€9,265 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €3,386 | €9,500 | +€6,115 | +180.6% |
| Trade debts | 44 | €11,743 | €3,479 | -€8,264 | -70.4% |
| Suppliers | 440/4 | €11,743 | €3,479 | -€8,264 | -70.4% |
| Advances received on contracts in progress | 46 | €514 | €514 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,820 | €7,125 | -€2,695 | -27.4% |
| Taxes | 450/3 | €9,820 | €7,125 | -€2,695 | -27.4% |
| Other amounts payable | 47/48 | €25,643 | €21,222 | -€4,420 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,569 | €15,623 | +€3,055 | +24.3% |
| Other operating charges | 640/8 | €903 | €1,491 | +€588 | +65.1% |
| Gross operating margin | 9900 | €21,849 | €16,756 | -€5,094 | -23.3% |
| Operating profit (loss) | 9901 | €8,377 | -€359 | -€8,736 | |
| Financial income | 75/76B | €1 | €8 | +€7 | +687.7% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +687.7% |
| Financial charges | 65/66B | €1,073 | €1,836 | +€763 | +71.1% |
| Recurring financial charges | 65 | €1,073 | €1,836 | +€763 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | €7,306 | -€2,186 | -€9,492 | |
| Income taxes | 67/77 | €3,497 | €147 | -€3,350 | -95.8% |
| Profit (loss) for the period | 9904 | €3,809 | -€2,334 | -€6,142 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,809 | -€2,334 | -€6,142 |
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 8 October 2026 via checked.be.