INCERA Consulting: 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.
INCERA Consulting
Largest movements
- Cash +€10,451
up €10,451 (+75.6%), from €13,822 to €24,273
mainly Net result for the year (+€29,488) and Tax, wage and social debts (+€3,715)
- Profit (loss) carried forward +€29,488
up €29,488 (+62.9%), from €46,899 to €76,387
- Debts after one year -€24,789
down €24,789 (-11.7%), from €212,024 to €187,236
- Tax, wage and social debts +€3,715
up €3,715 (+80.1%), from €4,638 to €8,354
of which Taxes: +€2,865
- Other debts +€3,527
up €3,527 (+14.7%), from €23,921 to €27,448
- Financial charges -€845
down €845 (-9.4%), from €8,960 to €8,116
- Taxes -€596
down €596 (-17.2%), from €3,468 to €2,872
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 | €292,692 | €304,641 | +€11,949 | +4.1% |
| Fixed assets | 21/28 | €268,800 | €268,800 | = | 0.0% |
| Financial fixed assets | 28 | €268,800 | €268,800 | = | 0.0% |
| Current assets | 29/58 | €23,892 | €35,841 | +€11,949 | +50.0% |
| Amounts receivable within one year | 40/41 | €10,004 | €10,000 | -€4 | 0.0% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €4 | €0 | -€4 | -100% |
| Cash at bank and in hand | 54/58 | €13,822 | €24,273 | +€10,451 | +75.6% |
| Deferred charges and accrued income | 490/1 | €66 | €1,568 | +€1,502 | +2,294% |
| Total equity and liabilities | 10/49 | €292,692 | €304,641 | +€11,949 | +4.1% |
| Equity | 10/15 | €50,899 | €80,387 | +€29,488 | +57.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,899 | €76,387 | +€29,488 | +62.9% |
| Amounts payable | 17/49 | €241,793 | €224,254 | -€17,539 | -7.3% |
| Amounts payable after more than one year | 17 | €212,024 | €187,236 | -€24,789 | -11.7% |
| Other amounts payable | 178/9 | €212,024 | €187,236 | -€24,789 | -11.7% |
| Amounts payable within one year | 42/48 | €29,769 | €37,019 | +€7,250 | +24.4% |
| Trade debts | 44 | €1,210 | €1,217 | +€8 | +0.7% |
| Suppliers | 440/4 | €1,210 | €1,217 | +€8 | +0.7% |
| Taxes, remuneration and social security | 45 | €4,638 | €8,354 | +€3,715 | +80.1% |
| Taxes | 450/3 | €4,638 | €7,504 | +€2,865 | +61.8% |
| Remuneration and social security | 454/9 | - | €850 | +€850 | |
| Other amounts payable | 47/48 | €23,921 | €27,448 | +€3,527 | +14.7% |
| Gross operating margin | 9900 | €22,445 | €22,476 | +€31 | +0.1% |
| Operating profit (loss) | 9901 | €22,445 | €22,476 | +€31 | +0.1% |
| Financial income | 75/76B | €18,000 | €18,000 | = | 0.0% |
| Recurring financial income | 75 | €18,000 | €18,000 | = | 0.0% |
| Financial charges | 65/66B | €8,960 | €8,116 | -€845 | -9.4% |
| Recurring financial charges | 65 | €8,960 | €8,116 | -€845 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €31,484 | €32,360 | +€875 | +2.8% |
| Income taxes | 67/77 | €3,468 | €2,872 | -€596 | -17.2% |
| Profit (loss) for the period | 9904 | €28,016 | €29,488 | +€1,472 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,016 | €29,488 | +€1,472 | +5.3% |
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 1 November 2026 via checked.be.