INGENIERIE ET SERVICES: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
INGENIERIE ET SERVICES
Largest movements
- Tangible fixed assets -€5,935
down €5,935 (-55.4%), from €10,712 to €4,776
of which Furniture and vehicles: -€5,794
- Cash +€5,319
up €5,319 (+2.6%), from €203,573 to €208,891
mainly Other debts (+€60,250) and Depreciation (+€5,935)
- Receivables within one year -€4,555
down €4,555 (-10.5%), from €43,569 to €39,014
of which Trade receivables: -€10,410
- Deferred charges and accrued income +€4,512
up €4,512 (+132%), from €3,430 to €7,942
- Other debts +€60,250
new in 2025: €60,250
- Reserves -€56,175
down €56,175 (-25.6%), from €219,585 to €163,410
- Tax, wage and social debts -€4,790
down €4,790 (-33.8%), from €14,159 to €9,369
- Gross operating margin -€47,560
down €47,560 (-74.9%), from €63,466 to €15,906
- Taxes -€15,033
down €15,033 (-77.7%), from €19,357 to €4,324
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,283 | €260,624 | -€659 | -0.3% |
| Fixed assets | 21/28 | €10,712 | €4,776 | -€5,935 | -55.4% |
| Tangible fixed assets | 22/27 | €10,712 | €4,776 | -€5,935 | -55.4% |
| Plant, machinery and equipment | 23 | €414 | €272 | -€142 | -34.3% |
| Furniture and vehicles | 24 | €10,298 | €4,504 | -€5,794 | -56.3% |
| Current assets | 29/58 | €250,571 | €255,847 | +€5,276 | +2.1% |
| Amounts receivable within one year | 40/41 | €43,569 | €39,014 | -€4,555 | -10.5% |
| Trade receivables | 40 | €10,410 | - | -€10,410 | |
| Other amounts receivable | 41 | €33,159 | €39,014 | +€5,855 | +17.7% |
| Cash at bank and in hand | 54/58 | €203,573 | €208,891 | +€5,319 | +2.6% |
| Deferred charges and accrued income | 490/1 | €3,430 | €7,942 | +€4,512 | +132% |
| Total equity and liabilities | 10/49 | €261,283 | €260,624 | -€659 | -0.3% |
| Equity | 10/15 | €246,773 | €190,619 | -€56,154 | -22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €219,585 | €163,410 | -€56,175 | -25.6% |
| Distributable reserves | 133 | €219,585 | €163,410 | -€56,175 | -25.6% |
| Profit (loss) carried forward | 14 | €20,988 | €21,009 | +€21 | +0.1% |
| Amounts payable | 17/49 | €14,509 | €70,005 | +€55,495 | +382% |
| Amounts payable within one year | 42/48 | €14,509 | €69,953 | +€55,444 | +382% |
| Trade debts | 44 | €350 | €335 | -€16 | -4.5% |
| Suppliers | 440/4 | €350 | €335 | -€16 | -4.5% |
| Taxes, remuneration and social security | 45 | €14,159 | €9,369 | -€4,790 | -33.8% |
| Taxes | 450/3 | €14,159 | €9,369 | -€4,790 | -33.8% |
| Other amounts payable | 47/48 | - | €60,250 | +€60,250 | |
| Accrued charges and deferred income | 492/3 | - | €51 | +€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,969 | €5,935 | -€33 | -0.6% |
| Other operating charges | 640/8 | €1,297 | €1,248 | -€48 | -3.7% |
| Gross operating margin | 9900 | €63,466 | €15,906 | -€47,560 | -74.9% |
| Operating profit (loss) | 9901 | €56,201 | €8,723 | -€47,478 | -84.5% |
| Financial income | 75/76B | €0 | €5 | +€5 | +48,700% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +48,700% |
| Financial charges | 65/66B | €334 | €308 | -€26 | -7.9% |
| Recurring financial charges | 65 | €334 | €308 | -€26 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €55,867 | €8,420 | -€47,447 | -84.9% |
| Income taxes | 67/77 | €19,357 | €4,324 | -€15,033 | -77.7% |
| Profit (loss) for the period | 9904 | €36,510 | €4,096 | -€32,415 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,510 | €4,096 | -€32,415 | -88.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.