INSOL-IT: 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.
INSOL-IT
Largest movements
- Current investments -€16,391
down €16,391 (-12.6%), from €129,618 to €113,227
- Cash +€6,143
up €6,143 (+24.5%), from €25,037 to €31,180
mainly Net result for the year (+€17,574) and Current investments (+€16,391)
- Receivables within one year -€5,133
down €5,133 (-23.4%), from €21,895 to €16,762
of which Trade receivables: -€5,874
- Other debts -€35,475
no longer reported in 2025 (was €35,475)
- Reserves +€17,574
up €17,574 (+105.3%), from €16,694 to €34,268
- Accrued charges and deferred income +€2,124
new in 2025: €2,124
- Gross operating margin +€6,467
up €6,467 (+31.3%), from €20,677 to €27,144
- Purchases and services -€5,255
down €5,255 (-3.3%), from €161,366 to €156,111
- Depreciation -€4,406
down €4,406 (-90.6%), from €4,864 to €458
- Turnover +€3,011
up €3,011 (+1.9%), from €158,998 to €162,009
- Taxes +€2,078
up €2,078 (+34.9%), from €5,951 to €8,029
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 | €178,786 | €163,517 | -€15,269 | -8.5% |
| Fixed assets | 21/28 | €663 | €803 | +€140 | +21.1% |
| Tangible fixed assets | 22/27 | €603 | €743 | +€140 | +23.2% |
| Plant, machinery and equipment | 23 | - | €598 | +€598 | |
| Furniture and vehicles | 24 | €603 | €145 | -€458 | -76.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €178,123 | €162,714 | -€15,409 | -8.7% |
| Amounts receivable within one year | 40/41 | €21,895 | €16,762 | -€5,133 | -23.4% |
| Trade receivables | 40 | €15,994 | €10,120 | -€5,874 | -36.7% |
| Other amounts receivable | 41 | €5,901 | €6,642 | +€741 | +12.6% |
| Current investments | 50/53 | €129,618 | €113,227 | -€16,391 | -12.6% |
| Cash at bank and in hand | 54/58 | €25,037 | €31,180 | +€6,143 | +24.5% |
| Deferred charges and accrued income | 490/1 | €1,573 | €1,545 | -€28 | -1.8% |
| Total equity and liabilities | 10/49 | €178,786 | €163,517 | -€15,269 | -8.5% |
| Equity | 10/15 | €127,203 | €144,777 | +€17,574 | +13.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,694 | €34,268 | +€17,574 | +105.3% |
| Distributable reserves | 133 | €16,694 | €34,268 | +€17,574 | +105.3% |
| Profit (loss) carried forward | 14 | €98,109 | €98,109 | = | 0.0% |
| Amounts payable | 17/49 | €51,583 | €18,740 | -€32,843 | -63.7% |
| Amounts payable within one year | 42/48 | €51,583 | €16,616 | -€34,967 | -67.8% |
| Trade debts | 44 | €3,208 | €3,219 | +€11 | +0.3% |
| Suppliers | 440/4 | €3,208 | €3,219 | +€11 | +0.3% |
| Taxes, remuneration and social security | 45 | €12,900 | €13,397 | +€497 | +3.9% |
| Taxes | 450/3 | €11,049 | €13,397 | +€2,348 | +21.3% |
| Remuneration and social security | 454/9 | €1,851 | - | -€1,851 | |
| Other amounts payable | 47/48 | €35,475 | - | -€35,475 | |
| Accrued charges and deferred income | 492/3 | - | €2,124 | +€2,124 | |
| Turnover | 70 | €158,998 | €162,009 | +€3,011 | +1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €161,366 | €156,111 | -€5,255 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,864 | €458 | -€4,406 | -90.6% |
| Other operating charges | 640/8 | €1,467 | €1,528 | +€61 | +4.2% |
| Non-recurring operating charges | 66A | - | €89 | +€89 | |
| Gross operating margin | 9900 | €20,677 | €27,144 | +€6,467 | +31.3% |
| Operating profit (loss) | 9901 | €14,346 | €25,069 | +€10,723 | +74.7% |
| Financial income | 75/76B | €2,546 | €577 | -€1,969 | -77.3% |
| Recurring financial income | 75 | €2,546 | €577 | -€1,969 | -77.3% |
| Financial charges | 65/66B | €66 | €43 | -€23 | -34.8% |
| Recurring financial charges | 65 | €66 | €43 | -€23 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €16,826 | €25,603 | +€8,777 | +52.2% |
| Income taxes | 67/77 | €5,951 | €8,029 | +€2,078 | +34.9% |
| Profit (loss) for the period | 9904 | €10,875 | €17,574 | +€6,699 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,875 | €17,574 | +€6,699 | +61.6% |
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.