INSSIO: 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.
INSSIO
Largest movements
- Tangible fixed assets +€16,610
new in 2025: €16,610
- Cash +€10,848
up €10,848 (+26.6%), from €40,806 to €51,654
mainly Net result for the year (+€42,091) and Depreciation (+€3,833)
- Receivables within one year -€2,860
down €2,860 (-10.6%), from €26,999 to €24,140
of which Trade receivables: -€11,255
- Reserves +€40,000
up €40,000 (+114.3%), from €35,000 to €75,000
- Tax, wage and social debts -€17,411
down €17,411 (-69.0%), from €25,234 to €7,823
- Profit (loss) carried forward +€2,091
up €2,091 (+49.3%), from €4,241 to €6,332
- Gross operating margin +€10,140
up €10,140 (+18.5%), from €54,941 to €65,081
- Depreciation +€3,833
new in 2025: €3,833
- Taxes +€2,916
up €2,916 (+18.6%), from €15,681 to €18,597
- Other operating charges +€673
new in 2025: €673
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 | €67,861 | €93,273 | +€25,412 | +37.4% |
| Fixed assets | 21/28 | - | €16,610 | +€16,610 | |
| Tangible fixed assets | 22/27 | - | €16,610 | +€16,610 | |
| Furniture and vehicles | 24 | - | €16,610 | +€16,610 | |
| Current assets | 29/58 | €67,861 | €76,664 | +€8,802 | +13.0% |
| Amounts receivable within one year | 40/41 | €26,999 | €24,140 | -€2,860 | -10.6% |
| Trade receivables | 40 | €25,194 | €13,939 | -€11,255 | -44.7% |
| Other amounts receivable | 41 | €1,805 | €10,200 | +€8,395 | +465.1% |
| Cash at bank and in hand | 54/58 | €40,806 | €51,654 | +€10,848 | +26.6% |
| Deferred charges and accrued income | 490/1 | €56 | €870 | +€814 | +1442.6% |
| Total equity and liabilities | 10/49 | €67,861 | €93,273 | +€25,412 | +37.4% |
| Equity | 10/15 | €42,241 | €84,332 | +€42,091 | +99.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €75,000 | +€40,000 | +114.3% |
| Distributable reserves | 133 | €35,000 | €75,000 | +€40,000 | +114.3% |
| Profit (loss) carried forward | 14 | €4,241 | €6,332 | +€2,091 | +49.3% |
| Amounts payable | 17/49 | €25,620 | €8,941 | -€16,679 | -65.1% |
| Amounts payable within one year | 42/48 | €25,620 | €8,941 | -€16,679 | -65.1% |
| Trade debts | 44 | €387 | €1,119 | +€732 | +189.3% |
| Suppliers | 440/4 | €387 | €1,119 | +€732 | +189.3% |
| Taxes, remuneration and social security | 45 | €25,234 | €7,823 | -€17,411 | -69.0% |
| Taxes | 450/3 | €25,234 | €7,823 | -€17,411 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,833 | +€3,833 | |
| Other operating charges | 640/8 | - | €673 | +€673 | |
| Gross operating margin | 9900 | €54,941 | €65,081 | +€10,140 | +18.5% |
| Operating profit (loss) | 9901 | €54,941 | €60,575 | +€5,634 | +10.3% |
| Financial income | 75/76B | €56 | €336 | +€279 | +495.2% |
| Recurring financial income | 75 | €56 | €336 | +€279 | +495.2% |
| Financial charges | 65/66B | €76 | €224 | +€148 | +194.2% |
| Recurring financial charges | 65 | €76 | €224 | +€148 | +194.2% |
| Profit (loss) for the period before taxes | 9903 | €54,922 | €60,688 | +€5,766 | +10.5% |
| Income taxes | 67/77 | €15,681 | €18,597 | +€2,916 | +18.6% |
| Profit (loss) for the period | 9904 | €39,241 | €42,091 | +€2,849 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,241 | €42,091 | +€2,849 | +7.3% |
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 3 October 2026 via checked.be.