insaIT: 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.
insaIT
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€94,462
down €94,462 (-63.6%), from €148,623 to €54,161
mainly Current investments (-€100,000) and Other debts (-€2,728)
- Tangible fixed assets -€9,139
down €9,139 (-12.1%), from €75,755 to €66,616
of which Leasing and similar rights: -€6,416
- Receivables within one year +€2,444
up €2,444 (+19.8%), from €12,348 to €14,792
of which Other amounts receivable: +€2,994
- Other debts -€2,728
no longer reported in 2025 (was €2,728)
- Reserves +€2,642
up €2,642 (+3.7%), from €71,780 to €74,421
of which Distributable reserves: +€2,642
- Gross operating margin -€18,593
down €18,593 (-48.9%), from €38,018 to €19,425
- Taxes -€4,497
down €4,497 (-66.7%), from €6,744 to €2,247
- Financial charges -€799
down €799 (-16.4%), from €4,868 to €4,068
- Depreciation +€540
up €540 (+5.9%), from €9,102 to €9,643
- Financial income +€405
up €405 (+101%), from €401 to €806
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 | €239,622 | €237,998 | -€1,623 | -0.7% |
| Fixed assets | 21/28 | €76,275 | €67,136 | -€9,139 | -12.0% |
| Tangible fixed assets | 22/27 | €75,755 | €66,616 | -€9,139 | -12.1% |
| Furniture and vehicles | 24 | €9,362 | €6,999 | -€2,363 | -25.2% |
| Leasing and similar rights | 25 | €64,188 | €57,772 | -€6,416 | -10.0% |
| Other tangible fixed assets | 26 | €2,205 | €1,846 | -€360 | -16.3% |
| Financial fixed assets | 28 | €521 | €521 | = | 0.0% |
| Current assets | 29/58 | €163,346 | €170,862 | +€7,516 | +4.6% |
| Amounts receivable within one year | 40/41 | €12,348 | €14,792 | +€2,444 | +19.8% |
| Trade receivables | 40 | €12,348 | €11,798 | -€550 | -4.5% |
| Other amounts receivable | 41 | - | €2,994 | +€2,994 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €148,623 | €54,161 | -€94,462 | -63.6% |
| Deferred charges and accrued income | 490/1 | €2,376 | €1,910 | -€466 | -19.6% |
| Total equity and liabilities | 10/49 | €239,622 | €237,998 | -€1,623 | -0.7% |
| Equity | 10/15 | €171,580 | €174,221 | +€2,642 | +1.5% |
| Contributions | 10/11 | €99,800 | €99,800 | = | 0.0% |
| Reserves | 13 | €71,780 | €74,421 | +€2,642 | +3.7% |
| Tax-exempt reserves | 132 | €573 | €573 | = | 0.0% |
| Distributable reserves | 133 | €71,207 | €73,849 | +€2,642 | +3.7% |
| Amounts payable | 17/49 | €68,042 | €63,777 | -€4,265 | -6.3% |
| Amounts payable after more than one year | 17 | €52,000 | €50,879 | -€1,121 | -2.2% |
| Other amounts payable | 178/9 | €52,000 | €50,879 | -€1,121 | -2.2% |
| Amounts payable within one year | 42/48 | €11,550 | €8,937 | -€2,613 | -22.6% |
| Trade debts | 44 | €1,547 | €2,023 | +€476 | +30.8% |
| Suppliers | 440/4 | €1,547 | €2,023 | +€476 | +30.8% |
| Taxes, remuneration and social security | 45 | €7,274 | €6,914 | -€361 | -5.0% |
| Taxes | 450/3 | €5,156 | €4,796 | -€361 | -7.0% |
| Remuneration and social security | 454/9 | €2,118 | €2,118 | = | 0.0% |
| Other amounts payable | 47/48 | €2,728 | - | -€2,728 | |
| Accrued charges and deferred income | 492/3 | €4,492 | €3,961 | -€531 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,102 | €9,643 | +€540 | +5.9% |
| Other operating charges | 640/8 | €1,581 | €1,631 | +€50 | +3.2% |
| Gross operating margin | 9900 | €38,018 | €19,425 | -€18,593 | -48.9% |
| Operating profit (loss) | 9901 | €27,334 | €8,152 | -€19,183 | -70.2% |
| Financial income | 75/76B | €401 | €806 | +€405 | +101% |
| Recurring financial income | 75 | €401 | €806 | +€405 | +101% |
| Financial charges | 65/66B | €4,868 | €4,068 | -€799 | -16.4% |
| Recurring financial charges | 65 | €4,868 | €4,068 | -€799 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €22,868 | €4,889 | -€17,979 | -78.6% |
| Income taxes | 67/77 | €6,744 | €2,247 | -€4,497 | -66.7% |
| Profit (loss) for the period | 9904 | €16,124 | €2,642 | -€13,482 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,124 | €2,642 | -€13,482 | -83.6% |
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 18 October 2026 via checked.be.