Ingénierie Système: 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.
Ingénierie Système
Largest movements
- Tangible fixed assets +€33,638
up €33,638 (+1,499%), from €2,244 to €35,882
of which Furniture and vehicles: +€34,451
- Receivables within one year +€4,386
up €4,386 (+37.0%), from €11,861 to €16,247
of which Other amounts receivable: +€4,947
- Cash -€3,306
down €3,306 (-13.9%), from €23,763 to €20,458
mainly Investment in fixed assets (net) (-€37,242) and Receivables within one year (-€4,386)
- Deferred charges and accrued income +€1,385
up €1,385 (+71.3%), from €1,942 to €3,327
- Other debts +€38,962
up €38,962 (+199%), from €19,615 to €58,577
- Profit (loss) carried forward -€2,329
down €2,329 (-11.5%), from -€20,290 to -€22,619
- Tax, wage and social debts -€1,203
no longer reported in 2025 (was €1,203)
- Gross operating margin -€3,346
down €3,346 (-60.0%), from €5,576 to €2,230
- Depreciation +€1,727
up €1,727 (+92.1%), from €1,876 to €3,604
- Taxes -€1,530
no longer reported in 2025 (was €1,530)
- Other operating charges -€296
down €296 (-29.4%), from €1,007 to €711
- Financial charges +€62
up €62 (+34.3%), from €182 to €244
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 | €39,860 | €75,964 | +€36,103 | +90.6% |
| Fixed assets | 21/28 | €2,294 | €35,932 | +€33,638 | +1,467% |
| Tangible fixed assets | 22/27 | €2,244 | €35,882 | +€33,638 | +1,499% |
| Furniture and vehicles | 24 | €476 | €34,927 | +€34,451 | +7,234% |
| Other tangible fixed assets | 26 | €1,767 | €955 | -€813 | -46.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €37,567 | €40,032 | +€2,465 | +6.6% |
| Amounts receivable within one year | 40/41 | €11,861 | €16,247 | +€4,386 | +37.0% |
| Trade receivables | 40 | €11,861 | €11,300 | -€561 | -4.7% |
| Other amounts receivable | 41 | - | €4,947 | +€4,947 | |
| Cash at bank and in hand | 54/58 | €23,763 | €20,458 | -€3,306 | -13.9% |
| Deferred charges and accrued income | 490/1 | €1,942 | €3,327 | +€1,385 | +71.3% |
| Total equity and liabilities | 10/49 | €39,860 | €75,964 | +€36,103 | +90.6% |
| Equity | 10/15 | €12,670 | €10,341 | -€2,329 | -18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,360 | €14,360 | = | 0.0% |
| Distributable reserves | 133 | €14,360 | €14,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,290 | -€22,619 | -€2,329 | -11.5% |
| Amounts payable | 17/49 | €27,190 | €65,623 | +€38,433 | +141% |
| Amounts payable within one year | 42/48 | €26,663 | €65,095 | +€38,432 | +144% |
| Trade debts | 44 | €5,844 | €6,517 | +€673 | +11.5% |
| Suppliers | 440/4 | €5,844 | €6,517 | +€673 | +11.5% |
| Taxes, remuneration and social security | 45 | €1,203 | - | -€1,203 | |
| Taxes | 450/3 | €1,203 | - | -€1,203 | |
| Other amounts payable | 47/48 | €19,615 | €58,577 | +€38,962 | +199% |
| Accrued charges and deferred income | 492/3 | €527 | €529 | +€1 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,876 | €3,604 | +€1,727 | +92.1% |
| Other operating charges | 640/8 | €1,007 | €711 | -€296 | -29.4% |
| Gross operating margin | 9900 | €5,576 | €2,230 | -€3,346 | -60.0% |
| Operating profit (loss) | 9901 | €2,692 | -€2,085 | -€4,778 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +300% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300% |
| Financial charges | 65/66B | €182 | €244 | +€62 | +34.3% |
| Recurring financial charges | 65 | €182 | €244 | +€62 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €2,511 | -€2,329 | -€4,840 | |
| Income taxes | 67/77 | €1,530 | - | -€1,530 | |
| Profit (loss) for the period | 9904 | €981 | -€2,329 | -€3,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €981 | -€2,329 | -€3,310 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.