INSITIO: 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.
INSITIO
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Cash +€2,887
up €2,887 (+3.4%), from €84,612 to €87,499
mainly Net result for the year (+€78,100) and Tax, wage and social debts (+€5,012)
- Profit (loss) carried forward +€78,100
up €78,100 (+120.0%), from €65,077 to €143,177
- Tax, wage and social debts +€5,012
up €5,012 (+29.5%), from €16,994 to €22,006
- Trade debts -€4,376
down €4,376 (-73.1%), from €5,988 to €1,612
- Gross operating margin +€17,518
up €17,518 (+20.5%), from €85,342 to €102,860
- Taxes +€3,806
up €3,806 (+22.2%), from €17,154 to €20,960
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 | €103,031 | €182,344 | +€79,314 | +77.0% |
| Fixed assets | 21/28 | €6,569 | €6,539 | -€30 | -0.5% |
| Tangible fixed assets | 22/27 | €6,569 | €6,539 | -€30 | -0.5% |
| Plant, machinery and equipment | 23 | €2,161 | €2,574 | +€413 | +19.1% |
| Other tangible fixed assets | 26 | €4,407 | €3,965 | -€442 | -10.0% |
| Current assets | 29/58 | €96,462 | €175,805 | +€79,343 | +82.3% |
| Amounts receivable within one year | 40/41 | €11,850 | €13,306 | +€1,456 | +12.3% |
| Trade receivables | 40 | €10,556 | €13,090 | +€2,534 | +24.0% |
| Other amounts receivable | 41 | €1,294 | €216 | -€1,078 | -83.3% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €84,612 | €87,499 | +€2,887 | +3.4% |
| Total equity and liabilities | 10/49 | €103,031 | €182,344 | +€79,314 | +77.0% |
| Equity | 10/15 | €70,077 | €148,177 | +€78,100 | +111.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,077 | €143,177 | +€78,100 | +120.0% |
| Amounts payable | 17/49 | €32,954 | €34,167 | +€1,213 | +3.7% |
| Amounts payable within one year | 42/48 | €32,954 | €34,039 | +€1,085 | +3.3% |
| Trade debts | 44 | €5,988 | €1,612 | -€4,376 | -73.1% |
| Suppliers | 440/4 | €5,988 | €1,612 | -€4,376 | -73.1% |
| Taxes, remuneration and social security | 45 | €16,994 | €22,006 | +€5,012 | +29.5% |
| Taxes | 450/3 | €16,994 | €22,006 | +€5,012 | +29.5% |
| Other amounts payable | 47/48 | €9,972 | €10,421 | +€449 | +4.5% |
| Accrued charges and deferred income | 492/3 | - | €129 | +€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,199 | €1,255 | +€56 | +4.7% |
| Other operating charges | 640/8 | - | €585 | +€585 | |
| Gross operating margin | 9900 | €85,342 | €102,860 | +€17,518 | +20.5% |
| Operating profit (loss) | 9901 | €84,143 | €101,020 | +€16,877 | +20.1% |
| Financial income | 75/76B | €535 | €0 | -€535 | -100.0% |
| Recurring financial income | 75 | €535 | €0 | -€535 | -100.0% |
| Financial charges | 65/66B | €2,447 | €1,959 | -€488 | -20.0% |
| Recurring financial charges | 65 | €2,447 | €1,959 | -€488 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €82,231 | €99,061 | +€16,830 | +20.5% |
| Income taxes | 67/77 | €17,154 | €20,960 | +€3,806 | +22.2% |
| Profit (loss) for the period | 9904 | €65,077 | €78,100 | +€13,024 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,077 | €78,100 | +€13,024 | +20.0% |
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.