IngeniB: 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.
IngeniB
Largest movements
- Cash +€57,617
up €57,617 (+131%), from €44,107 to €101,723
mainly Net result for the year (+€40,629) and Depreciation (+€18,575)
- Tangible fixed assets -€17,816
down €17,816 (-72.8%), from €24,468 to €6,652
of which Furniture and vehicles: -€16,319
- Receivables within one year -€4,979
down €4,979 (-19.9%), from €25,074 to €20,095
of which Trade receivables: -€4,979
- Reserves +€38,963
up €38,963 (+77.2%), from €50,491 to €89,454
- Debts after one year -€11,746
down €11,746 (-74.5%), from €15,761 to €4,015
- Tax, wage and social debts +€9,030
up €9,030 (+131%), from €6,887 to €15,917
- Other debts -€2,334
down €2,334 (-44.9%), from €5,195 to €2,861
- Gross operating margin +€22,342
up €22,342 (+41.5%), from €53,873 to €76,215
- Taxes +€4,474
up €4,474 (+39.2%), from €11,399 to €15,873
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 | €93,649 | €128,539 | +€34,891 | +37.3% |
| Fixed assets | 21/28 | €24,468 | €6,652 | -€17,816 | -72.8% |
| Tangible fixed assets | 22/27 | €24,468 | €6,652 | -€17,816 | -72.8% |
| Plant, machinery and equipment | 23 | €3,004 | €1,507 | -€1,496 | -49.8% |
| Furniture and vehicles | 24 | €21,464 | €5,145 | -€16,319 | -76.0% |
| Current assets | 29/58 | €69,181 | €121,887 | +€52,706 | +76.2% |
| Amounts receivable within one year | 40/41 | €25,074 | €20,095 | -€4,979 | -19.9% |
| Trade receivables | 40 | €23,974 | €18,994 | -€4,979 | -20.8% |
| Other amounts receivable | 41 | €1,101 | €1,101 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,107 | €101,723 | +€57,617 | +131% |
| Deferred charges and accrued income | 490/1 | - | €69 | +€69 | |
| Total equity and liabilities | 10/49 | €93,649 | €128,539 | +€34,891 | +37.3% |
| Equity | 10/15 | €53,491 | €92,454 | +€38,963 | +72.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,491 | €89,454 | +€38,963 | +77.2% |
| Distributable reserves | 133 | €50,491 | €89,454 | +€38,963 | +77.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,158 | €36,086 | -€4,072 | -10.1% |
| Amounts payable after more than one year | 17 | €15,761 | €4,015 | -€11,746 | -74.5% |
| Financial debts | 170/4 | €15,761 | €4,015 | -€11,746 | -74.5% |
| Amounts payable within one year | 42/48 | €24,396 | €32,071 | +€7,674 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €11,311 | €11,746 | +€435 | +3.9% |
| Trade debts | 44 | €1,003 | €1,547 | +€543 | +54.1% |
| Suppliers | 440/4 | €1,003 | €1,547 | +€543 | +54.1% |
| Taxes, remuneration and social security | 45 | €6,887 | €15,917 | +€9,030 | +131% |
| Taxes | 450/3 | €6,887 | €15,917 | +€9,030 | +131% |
| Other amounts payable | 47/48 | €5,195 | €2,861 | -€2,334 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,518 | €18,575 | +€57 | +0.3% |
| Other operating charges | 640/8 | €270 | €211 | -€60 | -22.1% |
| Gross operating margin | 9900 | €53,873 | €76,215 | +€22,342 | +41.5% |
| Operating profit (loss) | 9901 | €35,084 | €57,429 | +€22,345 | +63.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,362 | €927 | -€435 | -32.0% |
| Recurring financial charges | 65 | €1,362 | €927 | -€435 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €33,722 | €56,502 | +€22,780 | +67.6% |
| Income taxes | 67/77 | €11,399 | €15,873 | +€4,474 | +39.2% |
| Profit (loss) for the period | 9904 | €22,323 | €40,629 | +€18,306 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,323 | €40,629 | +€18,306 | +82.0% |
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 23 October 2026 via checked.be.