INSOFT.COM BELGIUM: 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.
INSOFT.COM BELGIUM
Largest movements
- Tangible fixed assets -€15,072
down €15,072 (-2.7%), from €563,176 to €548,105
of which Land and buildings: -€14,957
- Receivables within one year +€12,224
up €12,224 (+3.9%), from €312,688 to €324,912
of which Trade receivables: +€19,657
- Cash +€10,532
up €10,532 (+19.3%), from €54,576 to €65,107
mainly Trade debts (+€67,470) and Debts after one year (+€20,972)
- Trade debts +€67,470
up €67,470 (+18.7%), from €361,566 to €429,035
- Other debts -€66,655
down €66,655 (-57.2%), from €116,619 to €49,965
- Debts after one year +€20,972
up €20,972 (+7.2%), from €290,871 to €311,842
- Tax, wage and social debts -€11,626
down €11,626 (-65.6%), from €17,720 to €6,094
- Gross operating margin -€212,261
down €212,261 (-88.6%), from €239,558 to €27,297
- Financial charges -€98,580
down €98,580 (-93.3%), from €105,647 to €7,067
of which Non-recurring financial charges: -€90,000
- Write-downs -€65,711
no longer reported in 2025 (was €65,711)
- Staff costs -€13,440
down €13,440 (-95.7%), from €14,042 to €602
- Taxes -€3,872
down €3,872 (-38.9%), from €9,967 to €6,094
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 | €930,440 | €938,124 | +€7,684 | +0.8% |
| Fixed assets | 21/28 | €563,176 | €548,105 | -€15,072 | -2.7% |
| Tangible fixed assets | 22/27 | €563,176 | €548,105 | -€15,072 | -2.7% |
| Land and buildings | 22 | €562,356 | €547,398 | -€14,957 | -2.7% |
| Plant, machinery and equipment | 23 | €821 | €707 | -€114 | -13.9% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €367,263 | €390,019 | +€22,756 | +6.2% |
| Amounts receivable within one year | 40/41 | €312,688 | €324,912 | +€12,224 | +3.9% |
| Trade receivables | 40 | €304,747 | €324,405 | +€19,657 | +6.5% |
| Other amounts receivable | 41 | €7,940 | €507 | -€7,433 | -93.6% |
| Cash at bank and in hand | 54/58 | €54,576 | €65,107 | +€10,532 | +19.3% |
| Total equity and liabilities | 10/49 | €930,440 | €938,124 | +€7,684 | +0.8% |
| Equity | 10/15 | €95,375 | €88,111 | -€7,265 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,775 | €76,775 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,915 | €74,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,265 | -€7,265 | |
| Amounts payable | 17/49 | €835,065 | €850,013 | +€14,949 | +1.8% |
| Amounts payable after more than one year | 17 | €290,871 | €311,842 | +€20,972 | +7.2% |
| Financial debts | 170/4 | €290,871 | €311,842 | +€20,972 | +7.2% |
| Amounts payable within one year | 42/48 | €544,194 | €538,171 | -€6,023 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €48,289 | €53,077 | +€4,788 | +9.9% |
| Trade debts | 44 | €361,566 | €429,035 | +€67,470 | +18.7% |
| Suppliers | 440/4 | €361,566 | €429,035 | +€67,470 | +18.7% |
| Taxes, remuneration and social security | 45 | €17,720 | €6,094 | -€11,626 | -65.6% |
| Taxes | 450/3 | €17,720 | €6,094 | -€11,626 | -65.6% |
| Other amounts payable | 47/48 | €116,619 | €49,965 | -€66,655 | -57.2% |
| Remuneration, social security and pensions | 62 | €14,042 | €602 | -€13,440 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,336 | €15,072 | +€2,736 | +22.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €65,711 | - | -€65,711 | |
| Other operating charges | 640/8 | €4,306 | €5,864 | +€1,558 | +36.2% |
| Gross operating margin | 9900 | €239,558 | €27,297 | -€212,261 | -88.6% |
| Operating profit (loss) | 9901 | €143,163 | €5,759 | -€137,404 | -96.0% |
| Financial income | 75/76B | €3 | €138 | +€135 | +4,811% |
| Recurring financial income | 75 | €3 | €138 | +€135 | +4,811% |
| Financial charges | 65/66B | €105,647 | €7,067 | -€98,580 | -93.3% |
| Recurring financial charges | 65 | €15,647 | €7,067 | -€8,580 | -54.8% |
| Non-recurring financial charges | 66B | €90,000 | - | -€90,000 | |
| Profit (loss) for the period before taxes | 9903 | €37,519 | -€1,170 | -€38,689 | |
| Income taxes | 67/77 | €9,967 | €6,094 | -€3,872 | -38.9% |
| Profit (loss) for the period | 9904 | €27,552 | -€7,265 | -€34,817 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,552 | -€7,265 | -€34,817 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.