INSOMNIAC: 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.
INSOMNIAC
Largest movements
- Receivables within one year -€104,523
down €104,523 (-53.4%), from €195,824 to €91,300
of which Other amounts receivable: -€71,844
- Tangible fixed assets -€8,171
down €8,171 (-26.1%), from €31,364 to €23,193
- Debts after one year -€42,997
down €42,997 (-100%), from €42,997 to €0
- Other debts -€40,001
down €40,001 (-8.5%), from €468,956 to €428,955
- Profit (loss) carried forward -€22,729
down €22,729 (-30.9%), from €73,524 to €50,795
- Current portion of long-term debt -€19,647
down €19,647 (-31.4%), from €62,644 to €42,997
- Trade debts +€10,749
up €10,749 (+129%), from €8,322 to €19,071
- Gross operating margin -€29,014
down €29,014, from €23,052 to -€5,962
- Financial charges -€3,574
down €3,574 (-39.8%), from €8,969 to €5,396
- Financial income -€2,745
down €2,745 (-99.9%), from €2,746 to €2
- Taxes -€641
down €641 (-47.1%), from €1,362 to €721
- Other operating charges -€409
down €409 (-14.2%), from €2,890 to €2,481
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 | €684,618 | €571,600 | -€113,018 | -16.5% |
| Fixed assets | 21/28 | €486,490 | €478,319 | -€8,171 | -1.7% |
| Tangible fixed assets | 22/27 | €31,364 | €23,193 | -€8,171 | -26.1% |
| Furniture and vehicles | 24 | €31,364 | €23,193 | -€8,171 | -26.1% |
| Financial fixed assets | 28 | €455,126 | €455,126 | = | 0.0% |
| Current assets | 29/58 | €198,127 | €93,281 | -€104,846 | -52.9% |
| Amounts receivable within one year | 40/41 | €195,824 | €91,300 | -€104,523 | -53.4% |
| Trade receivables | 40 | €123,980 | €91,300 | -€32,679 | -26.4% |
| Other amounts receivable | 41 | €71,844 | €0 | -€71,844 | -100% |
| Cash at bank and in hand | 54/58 | €0 | €491 | +€491 | |
| Deferred charges and accrued income | 490/1 | €2,304 | €1,489 | -€815 | -35.4% |
| Total equity and liabilities | 10/49 | €684,618 | €571,600 | -€113,018 | -16.5% |
| Equity | 10/15 | €95,524 | €72,795 | -€22,729 | -23.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €73,524 | €50,795 | -€22,729 | -30.9% |
| Amounts payable | 17/49 | €589,093 | €498,805 | -€90,289 | -15.3% |
| Amounts payable after more than one year | 17 | €42,997 | €0 | -€42,997 | -100% |
| Financial debts | 170/4 | €42,997 | €0 | -€42,997 | -100% |
| Amounts payable within one year | 42/48 | €540,695 | €498,805 | -€41,890 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €62,644 | €42,997 | -€19,647 | -31.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,322 | €19,071 | +€10,749 | +129% |
| Suppliers | 440/4 | €8,322 | €19,071 | +€10,749 | +129% |
| Taxes, remuneration and social security | 45 | €773 | €7,782 | +€7,009 | +907% |
| Taxes | 450/3 | €773 | €7,782 | +€7,009 | +907% |
| Other amounts payable | 47/48 | €468,956 | €428,955 | -€40,001 | -8.5% |
| Accrued charges and deferred income | 492/3 | €5,402 | €0 | -€5,402 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,171 | €8,171 | = | 0.0% |
| Other operating charges | 640/8 | €2,890 | €2,481 | -€409 | -14.2% |
| Gross operating margin | 9900 | €23,052 | -€5,962 | -€29,014 | |
| Operating profit (loss) | 9901 | €11,991 | -€16,614 | -€28,605 | |
| Financial income | 75/76B | €2,746 | €2 | -€2,745 | -99.9% |
| Recurring financial income | 75 | €2,746 | €2 | -€2,745 | -99.9% |
| Financial charges | 65/66B | €8,969 | €5,396 | -€3,574 | -39.8% |
| Recurring financial charges | 65 | €8,969 | €5,396 | -€3,574 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €5,768 | -€22,008 | -€27,775 | |
| Income taxes | 67/77 | €1,362 | €721 | -€641 | -47.1% |
| Profit (loss) for the period | 9904 | €4,405 | -€22,729 | -€27,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,405 | -€22,729 | -€27,134 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.