B-INGENIOUS: 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.
B-INGENIOUS
Largest movements
- Receivables within one year +€19,145
up €19,145 (+39.1%), from €48,912 to €68,058
of which Other amounts receivable: +€10,603
- Cash -€7,960
down €7,960 (-33.8%), from €23,561 to €15,601
mainly Receivables within one year (-€19,145) and Other debts (-€6,400)
- Tangible fixed assets -€1,577
down €1,577 (-24.5%), from €6,444 to €4,867
of which Furniture and vehicles: -€1,086
- Profit (loss) carried forward +€12,223
up €12,223 (+24.9%), from €49,045 to €61,268
- Other debts -€6,400
down €6,400 (-56.3%), from €11,377 to €4,977
- Trade debts +€2,926
up €2,926 (+13.4%), from €21,839 to €24,765
- Tax, wage and social debts +€1,523
up €1,523 (+2182.6%), from €70 to €1,592
- Gross operating margin -€7,549
down €7,549 (-29.4%), from €25,705 to €18,156
- Taxes -€1,509
down €1,509 (-28.4%), from €5,309 to €3,800
- Depreciation +€828
up €828 (+110.4%), from €750 to €1,577
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,331 | €97,603 | +€10,272 | +11.8% |
| Fixed assets | 21/28 | €6,444 | €4,867 | -€1,577 | -24.5% |
| Tangible fixed assets | 22/27 | €6,444 | €4,867 | -€1,577 | -24.5% |
| Plant, machinery and equipment | 23 | €1,050 | €558 | -€491 | -46.8% |
| Furniture and vehicles | 24 | €5,394 | €4,308 | -€1,086 | -20.1% |
| Current assets | 29/58 | €80,887 | €92,736 | +€11,849 | +14.6% |
| Amounts receivable within one year | 40/41 | €48,912 | €68,058 | +€19,145 | +39.1% |
| Trade receivables | 40 | €38,624 | €47,167 | +€8,542 | +22.1% |
| Other amounts receivable | 41 | €10,288 | €20,891 | +€10,603 | +103.1% |
| Cash at bank and in hand | 54/58 | €23,561 | €15,601 | -€7,960 | -33.8% |
| Deferred charges and accrued income | 490/1 | €8,414 | €9,078 | +€664 | +7.9% |
| Total equity and liabilities | 10/49 | €87,331 | €97,603 | +€10,272 | +11.8% |
| Equity | 10/15 | €54,045 | €66,268 | +€12,223 | +22.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,045 | €61,268 | +€12,223 | +24.9% |
| Amounts payable | 17/49 | €33,286 | €31,335 | -€1,952 | -5.9% |
| Amounts payable within one year | 42/48 | €33,286 | €31,335 | -€1,952 | -5.9% |
| Trade debts | 44 | €21,839 | €24,765 | +€2,926 | +13.4% |
| Suppliers | 440/4 | €21,839 | €24,765 | +€2,926 | +13.4% |
| Taxes, remuneration and social security | 45 | €70 | €1,592 | +€1,523 | +2182.6% |
| Taxes | 450/3 | €70 | €1,592 | +€1,523 | +2182.6% |
| Other amounts payable | 47/48 | €11,377 | €4,977 | -€6,400 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €1,577 | +€828 | +110.4% |
| Other operating charges | 640/8 | €358 | €289 | -€68 | -19.1% |
| Gross operating margin | 9900 | €25,705 | €18,156 | -€7,549 | -29.4% |
| Operating profit (loss) | 9901 | €24,598 | €16,289 | -€8,309 | -33.8% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €309 | €265 | -€43 | -14.0% |
| Recurring financial charges | 65 | €309 | €265 | -€43 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €24,315 | €16,024 | -€8,291 | -34.1% |
| Income taxes | 67/77 | €5,309 | €3,800 | -€1,509 | -28.4% |
| Profit (loss) for the period | 9904 | €19,006 | €12,223 | -€6,783 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,006 | €12,223 | -€6,783 | -35.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.