INGE DAEMS: 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.
INGE DAEMS
Largest movements
- Tangible fixed assets -€127,074
down €127,074 (-71.0%), from €178,961 to €51,886
of which Land and buildings: -€159,592
- Receivables within one year +€50,831
up €50,831 (+3449.9%), from €1,473 to €52,304
of which Other amounts receivable: +€37,251
- Cash +€14,332
up €14,332 (+107.6%), from €13,322 to €27,653
mainly Investment in fixed assets (net) (+€120,108) and Net result for the year (+€67,490)
- Debts after one year -€131,454
down €131,454 (-70.2%), from €187,164 to €55,710
- Profit (loss) carried forward +€67,490
up €67,490, from -€26,714 to €40,776
- Tax, wage and social debts +€29,905
up €29,905 (+1122.0%), from €2,665 to €32,570
of which Taxes: +€24,459
- Other debts -€29,256
down €29,256 (-100.0%), from €29,256 to €0
- Trade debts +€7,357
up €7,357 (+635.9%), from €1,157 to €8,514
- Gross operating margin +€128,253
up €128,253 (+549.5%), from €23,341 to €151,594
- Staff costs +€41,813
up €41,813 (+446.4%), from €9,367 to €51,180
- Taxes +€13,768
new in 2025: €13,768
- Other operating charges +€3,117
up €3,117 (+109.4%), from €2,849 to €5,966
- Financial charges +€2,294
up €2,294 (+58.3%), from €3,933 to €6,227
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 | €205,756 | €143,234 | -€62,521 | -30.4% |
| Fixed assets | 21/28 | €178,961 | €51,886 | -€127,074 | -71.0% |
| Tangible fixed assets | 22/27 | €178,961 | €51,886 | -€127,074 | -71.0% |
| Land and buildings | 22 | €159,592 | €0 | -€159,592 | -100.0% |
| Plant, machinery and equipment | 23 | €19,369 | €51,886 | +€32,518 | +167.9% |
| Current assets | 29/58 | €26,795 | €91,348 | +€64,553 | +240.9% |
| Stocks and contracts in progress | 3 | €12,000 | €11,250 | -€750 | -6.3% |
| Stocks | 30/36 | €12,000 | €11,250 | -€750 | -6.3% |
| Amounts receivable within one year | 40/41 | €1,473 | €52,304 | +€50,831 | +3449.9% |
| Trade receivables | 40 | €1,137 | €14,717 | +€13,580 | +1194.1% |
| Other amounts receivable | 41 | €336 | €37,587 | +€37,251 | +11080.3% |
| Cash at bank and in hand | 54/58 | €13,322 | €27,653 | +€14,332 | +107.6% |
| Deferred charges and accrued income | 490/1 | - | €141 | +€141 | |
| Total equity and liabilities | 10/49 | €205,756 | €143,234 | -€62,521 | -30.4% |
| Equity | 10/15 | -€23,714 | €43,776 | +€67,490 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,714 | €40,776 | +€67,490 | |
| Amounts payable | 17/49 | €229,470 | €99,458 | -€130,012 | -56.7% |
| Amounts payable after more than one year | 17 | €187,164 | €55,710 | -€131,454 | -70.2% |
| Financial debts | 170/4 | €187,164 | €55,710 | -€131,454 | -70.2% |
| Amounts payable within one year | 42/48 | €42,260 | €43,748 | +€1,488 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €9,181 | €2,664 | -€6,517 | -71.0% |
| Trade debts | 44 | €1,157 | €8,514 | +€7,357 | +635.9% |
| Suppliers | 440/4 | €1,157 | €8,514 | +€7,357 | +635.9% |
| Taxes, remuneration and social security | 45 | €2,665 | €32,570 | +€29,905 | +1122.0% |
| Taxes | 450/3 | €385 | €24,844 | +€24,459 | +6353.3% |
| Remuneration and social security | 454/9 | €2,280 | €7,727 | +€5,446 | +238.8% |
| Other amounts payable | 47/48 | €29,256 | €0 | -€29,256 | -100.0% |
| Accrued charges and deferred income | 492/3 | €46 | €0 | -€46 | -100.0% |
| Remuneration, social security and pensions | 62 | €9,367 | €51,180 | +€41,813 | +446.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,863 | €6,967 | -€897 | -11.4% |
| Other operating charges | 640/8 | €2,849 | €5,966 | +€3,117 | +109.4% |
| Gross operating margin | 9900 | €23,341 | €151,594 | +€128,253 | +549.5% |
| Operating profit (loss) | 9901 | €3,262 | €87,481 | +€84,220 | +2582.2% |
| Financial income | 75/76B | €172 | €4 | -€168 | -97.7% |
| Recurring financial income | 75 | €172 | €4 | -€168 | -97.7% |
| Financial charges | 65/66B | €3,933 | €6,227 | +€2,294 | +58.3% |
| Recurring financial charges | 65 | €3,933 | €6,227 | +€2,294 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | -€500 | €81,258 | +€81,758 | |
| Income taxes | 67/77 | - | €13,768 | +€13,768 | |
| Profit (loss) for the period | 9904 | -€500 | €67,490 | +€67,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€500 | €67,490 | +€67,990 |
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 8 October 2026 via checked.be.