INGENIUNDA: 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.
INGENIUNDA
Largest movements
- Receivables within one year +€39,876
up €39,876 (+183%), from €21,847 to €61,723
of which Trade receivables: +€41,357
- Tangible fixed assets -€5,405
down €5,405 (-83.6%), from €6,465 to €1,060
- Reserves +€26,416
up €26,416 (+14.0%), from €188,077 to €214,493
- Tax, wage and social debts +€9,142
up €9,142 (+67.9%), from €13,464 to €22,606
of which Taxes: +€8,904
- Trade debts -€3,869
down €3,869 (-25.9%), from €14,941 to €11,072
- Turnover +€121,822
new in 2025: €121,822
- Purchases and services +€80,606
new in 2025: €80,606
- Gross operating margin +€14,104
up €14,104 (+52.0%), from €27,115 to €41,219
- Taxes +€2,749
up €2,749 (+36.4%), from €7,562 to €10,311
- Write-downs +€1,529
up €1,529 (+44.3%), from -€3,450 to -€1,921
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 | €222,877 | €255,495 | +€32,618 | +14.6% |
| Fixed assets | 21/28 | €6,465 | €1,060 | -€5,405 | -83.6% |
| Tangible fixed assets | 22/27 | €6,465 | €1,060 | -€5,405 | -83.6% |
| Furniture and vehicles | 24 | €6,465 | €1,060 | -€5,405 | -83.6% |
| Current assets | 29/58 | €216,412 | €254,435 | +€38,023 | +17.6% |
| Amounts receivable after more than one year | 29 | €4,850 | €4,382 | -€468 | -9.6% |
| Other amounts receivable | 291 | €4,850 | €4,382 | -€468 | -9.6% |
| Amounts receivable within one year | 40/41 | €21,847 | €61,723 | +€39,876 | +183% |
| Trade receivables | 40 | €12,475 | €53,832 | +€41,357 | +332% |
| Other amounts receivable | 41 | €9,372 | €7,891 | -€1,481 | -15.8% |
| Cash at bank and in hand | 54/58 | €189,145 | €188,118 | -€1,027 | -0.5% |
| Deferred charges and accrued income | 490/1 | €570 | €212 | -€358 | -62.8% |
| Total equity and liabilities | 10/49 | €222,877 | €255,495 | +€32,618 | +14.6% |
| Equity | 10/15 | €194,277 | €220,693 | +€26,416 | +13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188,077 | €214,493 | +€26,416 | +14.0% |
| Distributable reserves | 133 | €188,077 | €214,493 | +€26,416 | +14.0% |
| Amounts payable | 17/49 | €28,600 | €34,802 | +€6,202 | +21.7% |
| Amounts payable within one year | 42/48 | €28,600 | €34,802 | +€6,202 | +21.7% |
| Trade debts | 44 | €14,941 | €11,072 | -€3,869 | -25.9% |
| Suppliers | 440/4 | €14,941 | €11,072 | -€3,869 | -25.9% |
| Taxes, remuneration and social security | 45 | €13,464 | €22,606 | +€9,142 | +67.9% |
| Taxes | 450/3 | €8,746 | €17,650 | +€8,904 | +102% |
| Remuneration and social security | 454/9 | €4,718 | €4,956 | +€238 | +5.0% |
| Other amounts payable | 47/48 | €195 | €1,124 | +€929 | +476% |
| Turnover | 70 | - | €121,822 | +€121,822 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €80,606 | +€80,606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,158 | €5,405 | -€753 | -12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,450 | -€1,921 | +€1,529 | +44.3% |
| Other operating charges | 640/8 | €801 | €808 | +€7 | +0.9% |
| Gross operating margin | 9900 | €27,115 | €41,219 | +€14,104 | +52.0% |
| Operating profit (loss) | 9901 | €23,606 | €36,927 | +€13,321 | +56.4% |
| Financial charges | 65/66B | €211 | €200 | -€11 | -5.2% |
| Recurring financial charges | 65 | €211 | €200 | -€11 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €23,395 | €36,727 | +€13,332 | +57.0% |
| Income taxes | 67/77 | €7,562 | €10,311 | +€2,749 | +36.4% |
| Profit (loss) for the period | 9904 | €15,833 | €26,416 | +€10,583 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,833 | €26,416 | +€10,583 | +66.8% |
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 18 October 2026 via checked.be.