InSystems: 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.
InSystems
Largest movements
- Current investments +€68,359
up €68,359 (+41.2%), from €166,002 to €234,362
- Tangible fixed assets +€44,193
up €44,193 (+1732.1%), from €2,551 to €46,744
of which Furniture and vehicles: +€42,548
- Cash -€18,207
down €18,207 (-57.7%), from €31,573 to €13,366
mainly Current investments (-€68,359) and Investment in fixed assets (net) (-€49,448)
- Receivables after one year -€14,365
down €14,365 (-9.4%), from €152,295 to €137,930
- Receivables within one year +€11,513
up €11,513 (+73.1%), from €15,756 to €27,269
of which Other amounts receivable: +€8,668
- Reserves +€48,500
up €48,500 (+15.6%), from €310,309 to €358,809
- Debts after one year +€30,153
new in 2025: €30,153
- Profit (loss) carried forward -€25,673
down €25,673 (-63.2%), from €40,594 to €14,921
- Other debts +€25,000
up €25,000 (+3012.0%), from €830 to €25,830
- Current portion of long-term debt +€7,873
new in 2025: €7,873
- Taxes -€5,267
down €5,267 (-25.8%), from €20,391 to €15,125
- Gross operating margin -€4,140
down €4,140 (-5.7%), from €72,738 to €68,598
- Depreciation +€3,563
up €3,563 (+210.5%), from €1,692 to €5,255
- Financial charges +€1,263
up €1,263 (+97.0%), from €1,302 to €2,565
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 | €368,262 | €459,959 | +€91,698 | +24.9% |
| Fixed assets | 21/28 | €2,551 | €46,744 | +€44,193 | +1732.1% |
| Tangible fixed assets | 22/27 | €2,551 | €46,744 | +€44,193 | +1732.1% |
| Plant, machinery and equipment | 23 | €631 | €2,276 | +€1,645 | +260.7% |
| Furniture and vehicles | 24 | €1,920 | €44,469 | +€42,548 | +2215.5% |
| Current assets | 29/58 | €365,710 | €413,215 | +€47,504 | +13.0% |
| Amounts receivable after more than one year | 29 | €152,295 | €137,930 | -€14,365 | -9.4% |
| Other amounts receivable | 291 | €152,295 | €137,930 | -€14,365 | -9.4% |
| Amounts receivable within one year | 40/41 | €15,756 | €27,269 | +€11,513 | +73.1% |
| Trade receivables | 40 | €14,400 | €17,245 | +€2,845 | +19.8% |
| Other amounts receivable | 41 | €1,356 | €10,024 | +€8,668 | +639.3% |
| Current investments | 50/53 | €166,002 | €234,362 | +€68,359 | +41.2% |
| Cash at bank and in hand | 54/58 | €31,573 | €13,366 | -€18,207 | -57.7% |
| Deferred charges and accrued income | 490/1 | €85 | €290 | +€204 | +239.8% |
| Total equity and liabilities | 10/49 | €368,262 | €459,959 | +€91,698 | +24.9% |
| Equity | 10/15 | €357,101 | €379,928 | +€22,827 | +6.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €310,309 | €358,809 | +€48,500 | +15.6% |
| Distributable reserves | 133 | €310,309 | €358,809 | +€48,500 | +15.6% |
| Profit (loss) carried forward | 14 | €40,594 | €14,921 | -€25,673 | -63.2% |
| Amounts payable | 17/49 | €11,161 | €80,032 | +€68,871 | +617.1% |
| Amounts payable after more than one year | 17 | - | €30,153 | +€30,153 | |
| Financial debts | 170/4 | - | €30,153 | +€30,153 | |
| Amounts payable within one year | 42/48 | €11,161 | €49,879 | +€38,718 | +346.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,873 | +€7,873 | |
| Trade debts | 44 | €773 | €2,464 | +€1,692 | +219.0% |
| Suppliers | 440/4 | €773 | €2,464 | +€1,692 | +219.0% |
| Taxes, remuneration and social security | 45 | €9,558 | €13,712 | +€4,153 | +43.5% |
| Taxes | 450/3 | €9,558 | €13,712 | +€4,153 | +43.5% |
| Other amounts payable | 47/48 | €830 | €25,830 | +€25,000 | +3012.0% |
| Non-recurring operating income | 76A | - | €5,113 | +€5,113 | |
| Remuneration, social security and pensions | 62 | €282 | €73 | -€210 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,692 | €5,255 | +€3,563 | +210.5% |
| Other operating charges | 640/8 | €1,243 | €1,092 | -€151 | -12.2% |
| Non-recurring operating charges | 66A | €42 | - | -€42 | |
| Gross operating margin | 9900 | €72,738 | €68,598 | -€4,140 | -5.7% |
| Operating profit (loss) | 9901 | €69,478 | €62,178 | -€7,299 | -10.5% |
| Financial income | 75/76B | €3,953 | €4,168 | +€215 | +5.4% |
| Recurring financial income | 75 | €3,953 | €4,168 | +€215 | +5.4% |
| Financial charges | 65/66B | €1,302 | €2,565 | +€1,263 | +97.0% |
| Recurring financial charges | 65 | €1,302 | €2,565 | +€1,263 | +97.0% |
| Profit (loss) for the period before taxes | 9903 | €72,128 | €63,781 | -€8,347 | -11.6% |
| Income taxes | 67/77 | €20,391 | €15,125 | -€5,267 | -25.8% |
| Profit (loss) for the period | 9904 | €51,737 | €48,657 | -€3,080 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,737 | €48,657 | -€3,080 | -6.0% |
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 1 October 2026 via checked.be.