P-INSIGHT: 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.
P-INSIGHT
Largest movements
- Cash +€33,496
up €33,496 (+94.2%), from €35,566 to €69,063
mainly Net result for the year (+€31,309) and Depreciation (+€3,600)
- Tangible fixed assets -€3,600
down €3,600 (-25.4%), from €14,158 to €10,558
of which Furniture and vehicles: -€3,192
- Receivables within one year -€1,781
down €1,781 (-12.0%), from €14,852 to €13,071
- Profit (loss) carried forward +€31,309
up €31,309 (+150%), from €20,860 to €52,169
- Debts after one year -€5,002
down €5,002 (-85.4%), from €5,859 to €857
- Tax, wage and social debts +€1,350
up €1,350 (+5.8%), from €23,376 to €24,725
of which Taxes: +€4,550
- Gross operating margin +€13,463
up €13,463 (+42.4%), from €31,730 to €45,193
- Taxes +€2,881
up €2,881 (+44.3%), from €6,510 to €9,391
- Depreciation +€574
up €574 (+19.0%), from €3,027 to €3,600
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 | €64,841 | €93,044 | +€28,203 | +43.5% |
| Fixed assets | 21/28 | €14,158 | €10,558 | -€3,600 | -25.4% |
| Tangible fixed assets | 22/27 | €14,158 | €10,558 | -€3,600 | -25.4% |
| Plant, machinery and equipment | 23 | €884 | €476 | -€408 | -46.2% |
| Furniture and vehicles | 24 | €13,273 | €10,082 | -€3,192 | -24.0% |
| Current assets | 29/58 | €50,683 | €82,486 | +€31,803 | +62.7% |
| Amounts receivable within one year | 40/41 | €14,852 | €13,071 | -€1,781 | -12.0% |
| Trade receivables | 40 | €14,852 | €13,071 | -€1,781 | -12.0% |
| Cash at bank and in hand | 54/58 | €35,566 | €69,063 | +€33,496 | +94.2% |
| Deferred charges and accrued income | 490/1 | €265 | €352 | +€87 | +33.0% |
| Total equity and liabilities | 10/49 | €64,841 | €93,044 | +€28,203 | +43.5% |
| Equity | 10/15 | €21,860 | €53,169 | +€31,309 | +143% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,860 | €52,169 | +€31,309 | +150% |
| Amounts payable | 17/49 | €42,980 | €39,874 | -€3,106 | -7.2% |
| Amounts payable after more than one year | 17 | €5,859 | €857 | -€5,002 | -85.4% |
| Financial debts | 170/4 | €5,859 | €857 | -€5,002 | -85.4% |
| Amounts payable within one year | 42/48 | €37,122 | €39,018 | +€1,896 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €4,773 | €5,002 | +€228 | +4.8% |
| Trade debts | 44 | €1,314 | €1,062 | -€252 | -19.1% |
| Suppliers | 440/4 | €1,314 | €1,062 | -€252 | -19.1% |
| Taxes, remuneration and social security | 45 | €23,376 | €24,725 | +€1,350 | +5.8% |
| Taxes | 450/3 | €20,176 | €24,725 | +€4,550 | +22.5% |
| Remuneration and social security | 454/9 | €3,200 | - | -€3,200 | |
| Other amounts payable | 47/48 | €7,658 | €8,228 | +€570 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,027 | €3,600 | +€574 | +19.0% |
| Other operating charges | 640/8 | €559 | €294 | -€264 | -47.3% |
| Gross operating margin | 9900 | €31,730 | €45,193 | +€13,463 | +42.4% |
| Operating profit (loss) | 9901 | €28,145 | €41,299 | +€13,154 | +46.7% |
| Financial charges | 65/66B | €775 | €599 | -€176 | -22.7% |
| Recurring financial charges | 65 | €775 | €599 | -€176 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €27,370 | €40,700 | +€13,330 | +48.7% |
| Income taxes | 67/77 | €6,510 | €9,391 | +€2,881 | +44.3% |
| Profit (loss) for the period | 9904 | €20,860 | €31,309 | +€10,449 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,860 | €31,309 | +€10,449 | +50.1% |
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 17 October 2026 via checked.be.