INDIGRA: 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.
INDIGRA
Largest movements
- Receivables within one year +€2,191
up €2,191 (+10.8%), from €20,206 to €22,397
of which Other amounts receivable: +€1,493
- Financial fixed assets +€1,500
new in 2025: €1,500
- Profit (loss) carried forward +€3,681
up €3,681 (+20.2%), from -€18,187 to -€14,506
- Trade debts -€1,070
down €1,070 (-43.5%), from €2,461 to €1,391
- Advances received +€844
new in 2025: €844
- Tax, wage and social debts +€259
new in 2025: €259
- Gross operating margin +€4,673
up €4,673, from -€1,950 to €2,723
- Other operating charges -€956
no longer reported in 2025 (was €956)
- Taxes +€259
new in 2025: €259
- Financial charges -€258
down €258 (-84.8%), from €304 to €46
- Financial income +€170
up €170 (+15.6%), from €1,093 to €1,263
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 | €21,119 | €24,833 | +€3,714 | +17.6% |
| Fixed assets | 21/28 | - | €1,500 | +€1,500 | |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €21,119 | €23,333 | +€2,214 | +10.5% |
| Amounts receivable within one year | 40/41 | €20,206 | €22,397 | +€2,191 | +10.8% |
| Trade receivables | 40 | - | €698 | +€698 | |
| Other amounts receivable | 41 | €20,206 | €21,699 | +€1,493 | +7.4% |
| Cash at bank and in hand | 54/58 | €913 | €936 | +€24 | +2.6% |
| Total equity and liabilities | 10/49 | €21,119 | €24,833 | +€3,714 | +17.6% |
| Equity | 10/15 | €18,658 | €22,339 | +€3,681 | +19.7% |
| Contributions | 10/11 | €17,972 | €17,972 | = | 0.0% |
| Reserves | 13 | €18,873 | €18,873 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €17,014 | €17,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,187 | -€14,506 | +€3,681 | +20.2% |
| Amounts payable | 17/49 | €2,461 | €2,494 | +€33 | +1.3% |
| Amounts payable within one year | 42/48 | €2,461 | €2,494 | +€33 | +1.3% |
| Trade debts | 44 | €2,461 | €1,391 | -€1,070 | -43.5% |
| Suppliers | 440/4 | €2,461 | €1,391 | -€1,070 | -43.5% |
| Advances received on contracts in progress | 46 | - | €844 | +€844 | |
| Taxes, remuneration and social security | 45 | - | €259 | +€259 | |
| Taxes | 450/3 | - | €259 | +€259 | |
| Other operating charges | 640/8 | €956 | - | -€956 | |
| Gross operating margin | 9900 | -€1,950 | €2,723 | +€4,673 | |
| Operating profit (loss) | 9901 | -€2,907 | €2,723 | +€5,629 | |
| Financial income | 75/76B | €1,093 | €1,263 | +€170 | +15.6% |
| Recurring financial income | 75 | €1,093 | €1,263 | +€170 | +15.6% |
| Financial charges | 65/66B | €304 | €46 | -€258 | -84.8% |
| Recurring financial charges | 65 | €304 | €46 | -€258 | -84.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,117 | €3,940 | +€6,057 | |
| Income taxes | 67/77 | - | €259 | +€259 | |
| Profit (loss) for the period | 9904 | -€2,117 | €3,681 | +€5,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,117 | €3,681 | +€5,798 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.