AR INGENIUM: 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.
AR INGENIUM
Largest movements
- Cash -€5,204
down €5,204 (-16.8%), from €30,887 to €25,683
mainly Other debts (-€12,317) and Receivables within one year (-€3,794)
- Receivables within one year +€3,794
up €3,794 (+40.7%), from €9,317 to €13,111
- Deferred charges and accrued income +€611
up €611 (+46.4%), from €1,318 to €1,930
- Other debts -€12,317
down €12,317 (-91.3%), from €13,486 to €1,169
- Profit (loss) carried forward +€10,202
up €10,202 (+78.1%), from €13,059 to €23,261
- Trade debts +€857
up €857 (+21.4%), from €4,011 to €4,868
- Tax, wage and social debts +€458
up €458 (+5.1%), from €8,967 to €9,425
- Gross operating margin -€3,582
down €3,582 (-21.0%), from €17,090 to €13,508
- Taxes -€828
down €828 (-21.5%), from €3,843 to €3,015
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 | €41,523 | €40,723 | -€799 | -1.9% |
| Current assets | 29/58 | €41,523 | €40,723 | -€799 | -1.9% |
| Amounts receivable within one year | 40/41 | €9,317 | €13,111 | +€3,794 | +40.7% |
| Trade receivables | 40 | €9,317 | €13,111 | +€3,794 | +40.7% |
| Cash at bank and in hand | 54/58 | €30,887 | €25,683 | -€5,204 | -16.8% |
| Deferred charges and accrued income | 490/1 | €1,318 | €1,930 | +€611 | +46.4% |
| Total equity and liabilities | 10/49 | €41,523 | €40,723 | -€799 | -1.9% |
| Equity | 10/15 | €15,059 | €25,261 | +€10,202 | +67.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,059 | €23,261 | +€10,202 | +78.1% |
| Amounts payable | 17/49 | €26,464 | €15,462 | -€11,001 | -41.6% |
| Amounts payable within one year | 42/48 | €26,464 | €15,462 | -€11,001 | -41.6% |
| Trade debts | 44 | €4,011 | €4,868 | +€857 | +21.4% |
| Suppliers | 440/4 | €4,011 | €4,868 | +€857 | +21.4% |
| Taxes, remuneration and social security | 45 | €8,967 | €9,425 | +€458 | +5.1% |
| Taxes | 450/3 | €8,967 | €9,425 | +€458 | +5.1% |
| Other amounts payable | 47/48 | €13,486 | €1,169 | -€12,317 | -91.3% |
| Other operating charges | 640/8 | €183 | €185 | +€2 | +1.1% |
| Gross operating margin | 9900 | €17,090 | €13,508 | -€3,582 | -21.0% |
| Operating profit (loss) | 9901 | €16,907 | €13,323 | -€3,584 | -21.2% |
| Financial charges | 65/66B | €5 | €106 | +€101 | +2,010% |
| Recurring financial charges | 65 | €5 | €106 | +€101 | +2,010% |
| Profit (loss) for the period before taxes | 9903 | €16,902 | €13,217 | -€3,685 | -21.8% |
| Income taxes | 67/77 | €3,843 | €3,015 | -€828 | -21.5% |
| Profit (loss) for the period | 9904 | €13,059 | €10,202 | -€2,857 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,059 | €10,202 | -€2,857 | -21.9% |
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 16 October 2026 via checked.be.