INCHRIMACA: 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.
INCHRIMACA
Largest movements
- Cash +€104,280
up €104,280 (+24.4%), from €426,850 to €531,130
mainly Net result for the year (+€90,025) and Other debts (+€77,677)
- Tangible fixed assets -€36,855
down €36,855 (-4.5%), from €818,157 to €781,302
- Other debts +€77,677
up €77,677 (+11.0%), from €709,103 to €786,780
- Reserves +€33,554
up €33,554 (+7.9%), from €422,588 to €456,141
of which Distributable reserves: +€29,400
- Tax, wage and social debts -€31,617
down €31,617 (-75.2%), from €42,025 to €10,408
- Gross operating margin -€36,227
down €36,227 (-13.4%), from €271,041 to €234,814
- Depreciation -€12,482
down €12,482 (-14.8%), from €84,378 to €71,896
- Taxes -€6,420
down €6,420 (-13.3%), from €48,190 to €41,770
- Financial charges -€2,790
down €2,790 (-7.4%), from €37,482 to €34,692
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.
Cash bridge derived
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 | €1,247,314 | €1,324,065 | +€76,751 | +6.2% |
| Fixed assets | 21/28 | €818,157 | €781,302 | -€36,855 | -4.5% |
| Tangible fixed assets | 22/27 | €818,157 | €781,302 | -€36,855 | -4.5% |
| Land and buildings | 22 | €818,157 | €781,302 | -€36,855 | -4.5% |
| Current assets | 29/58 | €429,157 | €542,763 | +€113,606 | +26.5% |
| Amounts receivable within one year | 40/41 | €2,308 | €11,634 | +€9,326 | +404.1% |
| Other amounts receivable | 41 | €2,308 | €11,634 | +€9,326 | +404.1% |
| Cash at bank and in hand | 54/58 | €426,850 | €531,130 | +€104,280 | +24.4% |
| Total equity and liabilities | 10/49 | €1,247,314 | €1,324,065 | +€76,751 | +6.2% |
| Equity | 10/15 | €484,588 | €518,141 | +€33,554 | +6.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €422,588 | €456,141 | +€33,554 | +7.9% |
| Non-distributable reserves | 130/1 | €2,047 | €6,200 | +€4,153 | +202.9% |
| Legal reserve | 130 | €2,047 | €6,200 | +€4,153 | +202.9% |
| Distributable reserves | 133 | €420,541 | €449,941 | +€29,400 | +7.0% |
| Amounts payable | 17/49 | €762,726 | €805,924 | +€43,198 | +5.7% |
| Amounts payable after more than one year | 17 | €8,736 | €8,736 | = | 0.0% |
| Other amounts payable | 178/9 | €8,736 | €8,736 | = | 0.0% |
| Amounts payable within one year | 42/48 | €753,990 | €797,188 | +€43,198 | +5.7% |
| Trade debts | 44 | €2,862 | - | -€2,862 | |
| Suppliers | 440/4 | €2,862 | - | -€2,862 | |
| Taxes, remuneration and social security | 45 | €42,025 | €10,408 | -€31,617 | -75.2% |
| Taxes | 450/3 | €42,025 | €10,408 | -€31,617 | -75.2% |
| Other amounts payable | 47/48 | €709,103 | €786,780 | +€77,677 | +11.0% |
| Non-recurring operating income | 76A | €1 | €3 | +€2 | +316.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,378 | €71,896 | -€12,482 | -14.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €271,041 | €234,814 | -€36,227 | -13.4% |
| Operating profit (loss) | 9901 | €186,545 | €162,799 | -€23,746 | -12.7% |
| Financial income | 75/76B | €1,687 | €3,688 | +€2,001 | +118.6% |
| Recurring financial income | 75 | €1,687 | €3,688 | +€2,001 | +118.6% |
| Financial charges | 65/66B | €37,482 | €34,692 | -€2,790 | -7.4% |
| Recurring financial charges | 65 | €37,482 | €34,692 | -€2,790 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €150,750 | €131,795 | -€18,955 | -12.6% |
| Income taxes | 67/77 | €48,190 | €41,770 | -€6,420 | -13.3% |
| Profit (loss) for the period | 9904 | €102,560 | €90,025 | -€12,535 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,560 | €90,025 | -€12,535 | -12.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.