INGENIUM UA: 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 UA
Largest movements
- Receivables within one year +€7,757
up €7,757 (+154%), from €5,052 to €12,809
of which Trade receivables: +€8,349
- Intangible fixed assets +€5,120
new in 2025: €5,120
- Tax, wage and social debts +€9,049
new in 2025: €9,049
- Trade debts +€1,551
up €1,551 (+1,777%), from €87 to €1,638
- Gross operating margin -€25,046
down €25,046 (-91.7%), from €27,309 to €2,264
- Turnover -€20,153
down €20,153 (-13.7%), from €147,623 to €127,470
- Purchases and services +€17,175
up €17,175 (+13.8%), from €124,030 to €141,206
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 | €142,251 | €153,932 | +€11,681 | +8.2% |
| Fixed assets | 21/28 | €3,024 | €7,913 | +€4,890 | +162% |
| Intangible fixed assets | 21 | - | €5,120 | +€5,120 | |
| Financial fixed assets | 28 | €3,024 | €2,793 | -€230 | -7.6% |
| Current assets | 29/58 | €139,227 | €146,019 | +€6,791 | +4.9% |
| Amounts receivable within one year | 40/41 | €5,052 | €12,809 | +€7,757 | +154% |
| Trade receivables | 40 | €303 | €8,652 | +€8,349 | +2,755% |
| Other amounts receivable | 41 | €4,749 | €4,158 | -€591 | -12.5% |
| Cash at bank and in hand | 54/58 | €134,175 | €133,209 | -€966 | -0.7% |
| Total equity and liabilities | 10/49 | €142,251 | €153,932 | +€11,681 | +8.2% |
| Equity | 10/15 | €142,163 | €143,245 | +€1,081 | +0.8% |
| Profit (loss) carried forward | 14 | €142,163 | €143,245 | +€1,081 | +0.8% |
| Amounts payable | 17/49 | €87 | €10,687 | +€10,600 | +12,148% |
| Amounts payable within one year | 42/48 | €87 | €10,687 | +€10,600 | +12,148% |
| Trade debts | 44 | €87 | €1,638 | +€1,551 | +1,777% |
| Suppliers | 440/4 | €87 | €1,638 | +€1,551 | +1,777% |
| Taxes, remuneration and social security | 45 | - | €9,049 | +€9,049 | |
| Taxes | 450/3 | - | €9,049 | +€9,049 | |
| Turnover | 70 | €147,623 | €127,470 | -€20,153 | -13.7% |
| Membership fees, donations, legacies and grants | 73 | €2,889 | €16,000 | +€13,111 | +454% |
| Goods, raw materials, services and sundry goods | 60/61 | €124,030 | €141,206 | +€17,175 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,280 | +€1,280 | |
| Gross operating margin | 9900 | €27,309 | €2,264 | -€25,046 | -91.7% |
| Operating profit (loss) | 9901 | €27,309 | €984 | -€26,326 | -96.4% |
| Financial income | 75/76B | €43 | €1,395 | +€1,352 | +3,132% |
| Recurring financial income | 75 | €43 | €1,395 | +€1,352 | +3,132% |
| Financial charges | 65/66B | €1,540 | €1,183 | -€357 | -23.2% |
| Recurring financial charges | 65 | €1,540 | €1,183 | -€357 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €25,812 | €1,196 | -€24,617 | -95.4% |
| Income taxes | 67/77 | €23 | €114 | +€91 | +393% |
| Profit (loss) for the period | 9904 | €25,789 | €1,081 | -€24,708 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,789 | €1,081 | -€24,708 | -95.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.