INSURALIS: 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.
INSURALIS
Largest movements
- Cash +€76,286
up €76,286 (+78.6%), from €97,108 to €173,394
mainly Investment in fixed assets (net) (+€38,512) and Receivables within one year (+€26,816)
- Intangible fixed assets -€38,512
no longer reported in 2025 (was €38,512)
- Receivables within one year -€26,816
down €26,816 (-66.5%), from €40,320 to €13,503
of which Trade receivables: -€27,659
- Tax, wage and social debts +€7,750
up €7,750 (+4692.2%), from €165 to €7,915
- Other debts +€6,228
up €6,228 (+75.6%), from €8,243 to €14,470
- Depreciation -€29,697
no longer reported in 2025 (was €29,697)
- Gross operating margin +€11,960
up €11,960 (+90.5%), from -€13,210 to -€1,250
- Financial income +€805
up €805 (+536.8%), from €150 to €955
- Other operating charges +€683
up €683 (+341.7%), from €200 to €883
- Financial charges +€357
up €357 (+152.4%), from €234 to €592
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 | €182,681 | €193,789 | +€11,108 | +6.1% |
| Fixed assets | 21/28 | €39,262 | €750 | -€38,512 | -98.1% |
| Intangible fixed assets | 21 | €38,512 | - | -€38,512 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €143,419 | €193,039 | +€49,619 | +34.6% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,320 | €13,503 | -€26,816 | -66.5% |
| Trade receivables | 40 | €27,822 | €163 | -€27,659 | -99.4% |
| Other amounts receivable | 41 | €12,498 | €13,340 | +€842 | +6.7% |
| Cash at bank and in hand | 54/58 | €97,108 | €173,394 | +€76,286 | +78.6% |
| Deferred charges and accrued income | 490/1 | €992 | €1,142 | +€150 | +15.1% |
| Total equity and liabilities | 10/49 | €182,681 | €193,789 | +€11,108 | +6.1% |
| Equity | 10/15 | €173,129 | €171,359 | -€1,770 | -1.0% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €80 | €80 | = | 0.0% |
| Non-distributable reserves | 130/1 | €80 | €80 | = | 0.0% |
| Reserves not available under the articles | 1311 | €80 | €80 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,951 | -€128,721 | -€1,770 | -1.4% |
| Amounts payable | 17/49 | €9,552 | €22,429 | +€12,877 | +134.8% |
| Amounts payable within one year | 42/48 | €9,552 | €22,429 | +€12,877 | +134.8% |
| Financial debts | 43 | €44 | - | -€44 | |
| Credit institutions | 430/8 | €44 | - | -€44 | |
| Trade debts | 44 | €1,100 | €44 | -€1,057 | -96.0% |
| Suppliers | 440/4 | €1,100 | €44 | -€1,057 | -96.0% |
| Taxes, remuneration and social security | 45 | €165 | €7,915 | +€7,750 | +4692.2% |
| Taxes | 450/3 | €165 | €7,915 | +€7,750 | +4692.2% |
| Other amounts payable | 47/48 | €8,243 | €14,470 | +€6,228 | +75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,697 | - | -€29,697 | |
| Other operating charges | 640/8 | €200 | €883 | +€683 | +341.7% |
| Gross operating margin | 9900 | -€13,210 | -€1,250 | +€11,960 | +90.5% |
| Operating profit (loss) | 9901 | -€43,107 | -€2,133 | +€40,974 | +95.1% |
| Financial income | 75/76B | €150 | €955 | +€805 | +536.8% |
| Recurring financial income | 75 | €150 | €955 | +€805 | +536.8% |
| Financial charges | 65/66B | €234 | €592 | +€357 | +152.4% |
| Recurring financial charges | 65 | €234 | €592 | +€357 | +152.4% |
| Profit (loss) for the period before taxes | 9903 | -€43,192 | -€1,770 | +€41,422 | +95.9% |
| Profit (loss) for the period | 9904 | -€43,192 | -€1,770 | +€41,422 | +95.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,192 | -€1,770 | +€41,422 | +95.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.