INSOLISA: 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.
INSOLISA
Largest movements
- Receivables within one year -€2,879
down €2,879 (-99.7%), from €2,887 to €8
of which Trade receivables: -€2,879
- Cash -€1,951
down €1,951 (-79.6%), from €2,449 to €499
mainly Provisions (-€56,846) and Trade debts (-€313)
- Provisions -€56,846
down €56,846 (-100%), from €56,846 to €0
of which Deferred taxes: -€46,846
- Profit (loss) carried forward +€35,417
up €35,417 (+30.7%), from -€115,203 to -€79,786
- Other debts +€16,951
up €16,951 (+27.6%), from €61,341 to €78,293
- Trade debts -€313
down €313 (-100%), from €313 to €0
- Provisions -€36,587
down €36,587, from €0 to -€36,587
- Other operating charges -€211
down €211 (-76.3%), from €277 to €66
- Financial income -€97
down €97 (-100%), from €97 to €0
- Financial charges -€77
down €77 (-100%), from €77 to €0
- Gross operating margin -€64
down €64 (-6.1%), from -€1,041 to -€1,105
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 | €5,337 | €506 | -€4,830 | -90.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €5,337 | €506 | -€4,830 | -90.5% |
| Amounts receivable within one year | 40/41 | €2,887 | €8 | -€2,879 | -99.7% |
| Trade receivables | 40 | €2,887 | €8 | -€2,879 | -99.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,449 | €499 | -€1,951 | -79.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €5,337 | €506 | -€4,830 | -90.5% |
| Equity | 10/15 | -€113,203 | -€77,786 | +€35,417 | +31.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,203 | -€79,786 | +€35,417 | +30.7% |
| Provisions and deferred taxes | 16 | €56,846 | €0 | -€56,846 | -100% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €0 | -€10,000 | -100% |
| Other liabilities and charges | 164/5 | €10,000 | €0 | -€10,000 | -100% |
| Deferred taxes | 168 | €46,846 | €0 | -€46,846 | -100% |
| Amounts payable | 17/49 | €61,693 | €78,293 | +€16,599 | +26.9% |
| Amounts payable within one year | 42/48 | €61,693 | €78,293 | +€16,599 | +26.9% |
| Trade debts | 44 | €313 | €0 | -€313 | -100% |
| Suppliers | 440/4 | €313 | €0 | -€313 | -100% |
| Taxes, remuneration and social security | 45 | €39 | €0 | -€39 | -100% |
| Taxes | 450/3 | €39 | €0 | -€39 | -100% |
| Other amounts payable | 47/48 | €61,341 | €78,293 | +€16,951 | +27.6% |
| Remuneration, social security and pensions | 62 | €31 | €0 | -€31 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€36,587 | -€36,587 | |
| Other operating charges | 640/8 | €277 | €66 | -€211 | -76.3% |
| Non-recurring operating charges | 66A | €27,664 | €0 | -€27,664 | -100% |
| Gross operating margin | 9900 | -€1,041 | -€1,105 | -€64 | -6.1% |
| Operating profit (loss) | 9901 | -€29,013 | €35,417 | +€64,430 | |
| Financial income | 75/76B | €97 | €0 | -€97 | -100% |
| Recurring financial income | 75 | €97 | €0 | -€97 | -100% |
| Financial charges | 65/66B | €77 | €0 | -€77 | -100% |
| Recurring financial charges | 65 | €77 | €0 | -€77 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€28,993 | €35,417 | +€64,410 | |
| Profit (loss) for the period | 9904 | -€28,993 | €35,417 | +€64,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,993 | €35,417 | +€64,410 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.