Bureau Van Ingelgom: 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.
Bureau Van Ingelgom
Largest movements
- Cash +€12,877
up €12,877 (+10.7%), from €120,000 to €132,876
mainly Deferred charges and accrued income (+€11,678) and Net result for the year (+€11,307)
- Deferred charges and accrued income -€11,678
down €11,678 (-68.0%), from €17,163 to €5,485
- Receivables within one year +€2,236
up €2,236 (+36.5%), from €6,129 to €8,365
of which Other amounts receivable: +€1,287
- Accrued charges and deferred income -€12,505
down €12,505 (-69.3%), from €18,052 to €5,547
- Profit (loss) carried forward +€11,307
up €11,307 (+137%), from €8,269 to €19,576
- Tax, wage and social debts +€4,291
up €4,291 (+28.7%), from €14,939 to €19,230
of which Remuneration and social security: +€2,733
- Gross operating margin +€13,119
up €13,119 (+19.4%), from €67,521 to €80,640
- Staff costs +€10,286
up €10,286 (+19.0%), from €54,271 to €64,557
- Depreciation -€1,214
down €1,214 (-54.1%), from €2,243 to €1,029
- Financial income +€899
up €899 (+4,621%), from €19 to €919
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 | €144,809 | €147,030 | +€2,222 | +1.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,517 | €304 | -€1,213 | -79.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,517 | €304 | -€1,213 | -79.9% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €185 | €0 | -€185 | -100% |
| Other tangible fixed assets | 26 | €1,333 | €304 | -€1,029 | -77.2% |
| Current assets | 29/58 | €143,291 | €146,726 | +€3,435 | +2.4% |
| Amounts receivable within one year | 40/41 | €6,129 | €8,365 | +€2,236 | +36.5% |
| Trade receivables | 40 | €4,751 | €5,699 | +€948 | +20.0% |
| Other amounts receivable | 41 | €1,378 | €2,666 | +€1,287 | +93.4% |
| Cash at bank and in hand | 54/58 | €120,000 | €132,876 | +€12,877 | +10.7% |
| Deferred charges and accrued income | 490/1 | €17,163 | €5,485 | -€11,678 | -68.0% |
| Total equity and liabilities | 10/49 | €144,809 | €147,030 | +€2,222 | +1.5% |
| Equity | 10/15 | €57,899 | €69,206 | +€11,307 | +19.5% |
| Contributions | 10/11 | €49,605 | €49,605 | = | 0.0% |
| Reserves | 13 | €24 | €24 | = | 0.0% |
| Tax-exempt reserves | 132 | €24 | €24 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,269 | €19,576 | +€11,307 | +137% |
| Amounts payable | 17/49 | €86,910 | €77,824 | -€9,086 | -10.5% |
| Amounts payable within one year | 42/48 | €68,858 | €72,277 | +€3,420 | +5.0% |
| Trade debts | 44 | €1,513 | €725 | -€789 | -52.1% |
| Suppliers | 440/4 | €1,404 | €725 | -€679 | -48.4% |
| Bills of exchange payable | 441 | €110 | €0 | -€110 | -100% |
| Taxes, remuneration and social security | 45 | €14,939 | €19,230 | +€4,291 | +28.7% |
| Taxes | 450/3 | €2,523 | €4,081 | +€1,558 | +61.8% |
| Remuneration and social security | 454/9 | €12,415 | €15,148 | +€2,733 | +22.0% |
| Other amounts payable | 47/48 | €52,406 | €52,323 | -€83 | -0.2% |
| Accrued charges and deferred income | 492/3 | €18,052 | €5,547 | -€12,505 | -69.3% |
| Remuneration, social security and pensions | 62 | €54,271 | €64,557 | +€10,286 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,243 | €1,029 | -€1,214 | -54.1% |
| Other operating charges | 640/8 | €1,047 | €892 | -€155 | -14.8% |
| Gross operating margin | 9900 | €67,521 | €80,640 | +€13,119 | +19.4% |
| Operating profit (loss) | 9901 | €9,961 | €14,163 | +€4,202 | +42.2% |
| Financial income | 75/76B | €19 | €919 | +€899 | +4,621% |
| Recurring financial income | 75 | €19 | €919 | +€899 | +4,621% |
| Financial charges | 65/66B | €131 | €164 | +€33 | +25.3% |
| Recurring financial charges | 65 | €131 | €164 | +€33 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €9,849 | €14,917 | +€5,068 | +51.5% |
| Income taxes | 67/77 | €3,525 | €3,610 | +€85 | +2.4% |
| Profit (loss) for the period | 9904 | €6,324 | €11,307 | +€4,983 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,324 | €11,307 | +€4,983 | +78.8% |
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 23 October 2026 via checked.be.