INSOFTMATIC: 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.
INSOFTMATIC
Largest movements
- Current investments -€64,916
down €64,916 (-24.8%), from €262,000 to €197,085
- Cash +€36,984
up €36,984 (+24.8%), from €149,240 to €186,223
mainly Current investments (+€64,916) and Receivables within one year (+€9,985)
- Receivables within one year -€9,985
down €9,985 (-97.7%), from €10,222 to €238
of which Other amounts receivable: -€9,840
- Tangible fixed assets -€9,439
down €9,439 (-24.4%), from €38,697 to €29,259
of which Furniture and vehicles: -€6,665
- Profit (loss) carried forward -€41,165
down €41,165 (-90.2%), from -€45,613 to -€86,778
- Gross operating margin +€22,711
up €22,711 (+37.0%), from -€61,360 to -€38,649
- Financial charges +€20,126
up €20,126, from -€8,709 to €11,417
- Depreciation -€1,426
down €1,426 (-13.1%), from €10,865 to €9,439
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 | €462,691 | €414,865 | -€47,826 | -10.3% |
| Fixed assets | 21/28 | €38,735 | €29,296 | -€9,439 | -24.4% |
| Tangible fixed assets | 22/27 | €38,697 | €29,259 | -€9,439 | -24.4% |
| Land and buildings | 22 | €12,372 | €10,338 | -€2,034 | -16.4% |
| Furniture and vehicles | 24 | €19,049 | €12,383 | -€6,665 | -35.0% |
| Other tangible fixed assets | 26 | €7,277 | €6,537 | -€740 | -10.2% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €423,956 | €385,569 | -€38,387 | -9.1% |
| Amounts receivable within one year | 40/41 | €10,222 | €238 | -€9,985 | -97.7% |
| Trade receivables | 40 | €382 | €238 | -€145 | -37.8% |
| Other amounts receivable | 41 | €9,840 | €0 | -€9,840 | -100.0% |
| Current investments | 50/53 | €262,000 | €197,085 | -€64,916 | -24.8% |
| Cash at bank and in hand | 54/58 | €149,240 | €186,223 | +€36,984 | +24.8% |
| Deferred charges and accrued income | 490/1 | €2,494 | €2,023 | -€470 | -18.9% |
| Total equity and liabilities | 10/49 | €462,691 | €414,865 | -€47,826 | -10.3% |
| Equity | 10/15 | €451,940 | €410,775 | -€41,165 | -9.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €478,962 | €478,962 | = | 0.0% |
| Distributable reserves | 133 | €478,962 | €478,962 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,613 | -€86,778 | -€41,165 | -90.2% |
| Amounts payable | 17/49 | €10,750 | €4,090 | -€6,661 | -62.0% |
| Amounts payable within one year | 42/48 | €9,329 | €4,090 | -€5,239 | -56.2% |
| Trade debts | 44 | €1,235 | €312 | -€923 | -74.7% |
| Suppliers | 440/4 | €1,235 | €312 | -€923 | -74.7% |
| Taxes, remuneration and social security | 45 | €4,230 | €622 | -€3,608 | -85.3% |
| Taxes | 450/3 | €4,230 | €622 | -€3,608 | -85.3% |
| Other amounts payable | 47/48 | €3,864 | €3,155 | -€708 | -18.3% |
| Accrued charges and deferred income | 492/3 | €1,422 | €0 | -€1,422 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,865 | €9,439 | -€1,426 | -13.1% |
| Other operating charges | 640/8 | €1,265 | €836 | -€429 | -33.9% |
| Gross operating margin | 9900 | -€61,360 | -€38,649 | +€22,711 | +37.0% |
| Operating profit (loss) | 9901 | -€73,490 | -€48,924 | +€24,566 | +33.4% |
| Financial income | 75/76B | €19,637 | €19,345 | -€291 | -1.5% |
| Recurring financial income | 75 | €19,637 | €19,345 | -€291 | -1.5% |
| Financial charges | 65/66B | -€8,709 | €11,417 | +€20,126 | |
| Recurring financial charges | 65 | -€8,709 | €11,417 | +€20,126 | |
| Profit (loss) for the period before taxes | 9903 | -€45,144 | -€40,996 | +€4,148 | +9.2% |
| Income taxes | 67/77 | €470 | €169 | -€300 | -63.9% |
| Profit (loss) for the period | 9904 | -€45,613 | -€41,165 | +€4,448 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,613 | -€41,165 | +€4,448 | +9.8% |
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 9 October 2026 via checked.be.