INGENIUM: 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.
INGENIUM
Largest movements
- Receivables within one year -€13,242
down €13,242 (-70.7%), from €18,725 to €5,483
of which Other amounts receivable: -€9,925
- Tangible fixed assets +€8,003
up €8,003 (+267.4%), from €2,993 to €10,996
of which Furniture and vehicles: +€8,523
- Deferred charges and accrued income -€739
no longer reported in 2023 (was €739)
- Cash +€645
up €645 (+144.4%), from €447 to €1,091
mainly Receivables within one year (+€13,242) and Depreciation (+€3,232)
- Trade debts -€2,889
down €2,889 (-74.0%), from €3,905 to €1,016
- Profit (loss) carried forward -€2,201
down €2,201 (-222.0%), from -€991 to -€3,192
- Accrued charges and deferred income -€327
down €327 (-25.9%), from €1,262 to €935
- Gross operating margin +€4,606
up €4,606, from -€2,984 to €1,621
- Depreciation +€2,560
up €2,560 (+380.8%), from €672 to €3,232
- Financial income -€1,312
down €1,312 (-64.6%), from €2,032 to €720
- Taxes +€788
new in 2023: €788
- Other operating charges -€675
down €675 (-65.1%), from €1,037 to €362
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,903 | €17,570 | -€5,333 | -23.3% |
| Fixed assets | 21/28 | €2,993 | €10,996 | +€8,003 | +267.4% |
| Tangible fixed assets | 22/27 | €2,993 | €10,996 | +€8,003 | +267.4% |
| Plant, machinery and equipment | 23 | €2,460 | €1,940 | -€520 | -21.1% |
| Furniture and vehicles | 24 | €533 | €9,055 | +€8,523 | +1599.8% |
| Current assets | 29/58 | €19,910 | €6,574 | -€13,336 | -67.0% |
| Amounts receivable within one year | 40/41 | €18,725 | €5,483 | -€13,242 | -70.7% |
| Trade receivables | 40 | €3,317 | - | -€3,317 | |
| Other amounts receivable | 41 | €15,408 | €5,483 | -€9,925 | -64.4% |
| Cash at bank and in hand | 54/58 | €447 | €1,091 | +€645 | +144.4% |
| Deferred charges and accrued income | 490/1 | €739 | - | -€739 | |
| Total equity and liabilities | 10/49 | €22,903 | €17,570 | -€5,333 | -23.3% |
| Equity | 10/15 | €13,269 | €11,068 | -€2,201 | -16.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€991 | -€3,192 | -€2,201 | -222.0% |
| Amounts payable | 17/49 | €9,635 | €6,503 | -€3,132 | -32.5% |
| Amounts payable within one year | 42/48 | €8,373 | €5,568 | -€2,805 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €1,179 | €1,179 | = | 0.0% |
| Trade debts | 44 | €3,905 | €1,016 | -€2,889 | -74.0% |
| Suppliers | 440/4 | €3,905 | €1,016 | -€2,889 | -74.0% |
| Taxes, remuneration and social security | 45 | €3,289 | €3,373 | +€84 | +2.6% |
| Taxes | 450/3 | €3,289 | €3,373 | +€84 | +2.6% |
| Accrued charges and deferred income | 492/3 | €1,262 | €935 | -€327 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €672 | €3,232 | +€2,560 | +380.8% |
| Other operating charges | 640/8 | €1,037 | €362 | -€675 | -65.1% |
| Non-recurring operating charges | 66A | €5,315 | - | -€5,315 | |
| Gross operating margin | 9900 | -€2,984 | €1,621 | +€4,606 | |
| Operating profit (loss) | 9901 | -€10,008 | -€1,973 | +€8,035 | +80.3% |
| Financial income | 75/76B | €2,032 | €720 | -€1,312 | -64.6% |
| Recurring financial income | 75 | €2,032 | €720 | -€1,312 | -64.6% |
| Financial charges | 65/66B | €273 | €160 | -€113 | -41.3% |
| Recurring financial charges | 65 | €273 | €160 | -€113 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,248 | -€1,413 | +€6,835 | +82.9% |
| Income taxes | 67/77 | - | €788 | +€788 | |
| Profit (loss) for the period | 9904 | -€8,248 | -€2,201 | +€6,047 | +73.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,248 | -€2,201 | +€6,047 | +73.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.