INCREA RECORD: 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.
INCREA RECORD
Largest movements
- Receivables within one year +€91,597
up €91,597 (+90.9%), from €100,750 to €192,347
of which Trade receivables: +€78,459
- Cash +€21,040
up €21,040 (+55.7%), from €37,768 to €58,808
mainly Trade debts (+€75,381) and Net result for the year (+€27,565)
- Trade debts +€75,381
up €75,381 (+107.0%), from €70,440 to €145,821
- Profit (loss) carried forward +€27,565
up €27,565 (+56.2%), from €49,011 to €76,576
- Advances received +€10,000
new in 2025: €10,000
- Gross operating margin +€5,490
up €5,490 (+16.6%), from €33,126 to €38,616
- Taxes +€2,021
up €2,021 (+24.9%), from €8,114 to €10,135
- Depreciation +€434
new in 2025: €434
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 | €138,583 | €253,436 | +€114,853 | +82.9% |
| Fixed assets | 21/28 | €65 | €2,281 | +€2,216 | +3409.2% |
| Tangible fixed assets | 22/27 | - | €2,216 | +€2,216 | |
| Furniture and vehicles | 24 | - | €2,216 | +€2,216 | |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €138,518 | €251,155 | +€112,637 | +81.3% |
| Amounts receivable within one year | 40/41 | €100,750 | €192,347 | +€91,597 | +90.9% |
| Trade receivables | 40 | €97,443 | €175,902 | +€78,459 | +80.5% |
| Other amounts receivable | 41 | €3,307 | €16,445 | +€13,138 | +397.3% |
| Cash at bank and in hand | 54/58 | €37,768 | €58,808 | +€21,040 | +55.7% |
| Total equity and liabilities | 10/49 | €138,583 | €253,436 | +€114,853 | +82.9% |
| Equity | 10/15 | €60,011 | €87,576 | +€27,565 | +45.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,011 | €76,576 | +€27,565 | +56.2% |
| Amounts payable | 17/49 | €78,572 | €165,860 | +€87,288 | +111.1% |
| Amounts payable within one year | 42/48 | €78,560 | €165,848 | +€87,288 | +111.1% |
| Trade debts | 44 | €70,440 | €145,821 | +€75,381 | +107.0% |
| Suppliers | 440/4 | €70,440 | €145,821 | +€75,381 | +107.0% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €8,120 | €10,027 | +€1,907 | +23.5% |
| Taxes | 450/3 | €8,120 | €10,027 | +€1,907 | +23.5% |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €434 | +€434 | |
| Other operating charges | 640/8 | €673 | €415 | -€258 | -38.3% |
| Gross operating margin | 9900 | €33,126 | €38,616 | +€5,490 | +16.6% |
| Operating profit (loss) | 9901 | €32,453 | €37,767 | +€5,314 | +16.4% |
| Financial income | 75/76B | €20 | €46 | +€26 | +130.0% |
| Recurring financial income | 75 | €20 | €46 | +€26 | +130.0% |
| Financial charges | 65/66B | €109 | €113 | +€4 | +3.7% |
| Recurring financial charges | 65 | €109 | €113 | +€4 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €32,364 | €37,700 | +€5,336 | +16.5% |
| Income taxes | 67/77 | €8,114 | €10,135 | +€2,021 | +24.9% |
| Profit (loss) for the period | 9904 | €24,250 | €27,565 | +€3,315 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,250 | €27,565 | +€3,315 | +13.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.