INGENTIS: what changed
Two fiscal 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.
INGENTIS
Largest movements
- Tangible fixed assets -€13,179
down €13,179 (-9.7%), from €135,896 to €122,717
of which Land and buildings: -€12,222
- Cash +€9,250
up €9,250 (+31.4%), from €29,485 to €38,734
mainly Depreciation (+€13,179) and Net result for the year (+€9,651)
- Debts after one year -€19,072
down €19,072 (-23.7%), from €80,533 to €61,461
- Reserves +€9,651
up €9,651 (+15.8%), from €61,219 to €70,870
- Tax, wage and social debts +€3,604
up €3,604 (+109.5%), from €3,291 to €6,894
- Financial charges -€2,322
down €2,322 (-33.6%), from €6,918 to €4,596
- Taxes +€1,674
up €1,674 (+51.6%), from €3,247 to €4,921
- Gross operating margin -€722
down €722 (-2.1%), from €35,038 to €34,316
- Depreciation -€423
down €423 (-3.1%), from €13,602 to €13,179
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.
Cash bridge derived
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 | €182,310 | €177,643 | -€4,667 | -2.6% |
| Fixed assets | 21/28 | €135,896 | €122,717 | -€13,179 | -9.7% |
| Tangible fixed assets | 22/27 | €135,896 | €122,717 | -€13,179 | -9.7% |
| Land and buildings | 22 | €133,432 | €121,210 | -€12,222 | -9.2% |
| Plant, machinery and equipment | 23 | €297 | €160 | -€137 | -46.2% |
| Furniture and vehicles | 24 | €795 | €341 | -€454 | -57.1% |
| Other tangible fixed assets | 26 | €1,372 | €1,006 | -€366 | -26.7% |
| Current assets | 29/58 | €46,414 | €54,926 | +€8,512 | +18.3% |
| Amounts receivable within one year | 40/41 | €12,725 | €11,864 | -€861 | -6.8% |
| Trade receivables | 40 | €10,594 | €11,864 | +€1,271 | +12.0% |
| Other amounts receivable | 41 | €2,131 | - | -€2,131 | |
| Cash at bank and in hand | 54/58 | €29,485 | €38,734 | +€9,250 | +31.4% |
| Deferred charges and accrued income | 490/1 | €4,205 | €4,328 | +€123 | +2.9% |
| Total equity and liabilities | 10/49 | €182,310 | €177,643 | -€4,667 | -2.6% |
| Equity | 10/15 | €76,998 | €86,649 | +€9,651 | +12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,219 | €70,870 | +€9,651 | +15.8% |
| Distributable reserves | 133 | €61,219 | €70,870 | +€9,651 | +15.8% |
| Profit (loss) carried forward | 14 | €9,579 | €9,579 | = | 0.0% |
| Amounts payable | 17/49 | €105,312 | €90,994 | -€14,319 | -13.6% |
| Amounts payable after more than one year | 17 | €80,533 | €61,461 | -€19,072 | -23.7% |
| Financial debts | 170/4 | €80,533 | €61,461 | -€19,072 | -23.7% |
| Amounts payable within one year | 42/48 | €24,780 | €29,533 | +€4,753 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €18,152 | €19,056 | +€904 | +5.0% |
| Taxes, remuneration and social security | 45 | €3,291 | €6,894 | +€3,604 | +109.5% |
| Taxes | 450/3 | €3,291 | €6,894 | +€3,604 | +109.5% |
| Other amounts payable | 47/48 | €3,337 | €3,582 | +€245 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,602 | €13,179 | -€423 | -3.1% |
| Other operating charges | 640/8 | €1,913 | €1,969 | +€56 | +2.9% |
| Gross operating margin | 9900 | €35,038 | €34,316 | -€722 | -2.1% |
| Operating profit (loss) | 9901 | €19,523 | €19,168 | -€355 | -1.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.3% |
| Financial charges | 65/66B | €6,918 | €4,596 | -€2,322 | -33.6% |
| Recurring financial charges | 65 | €6,918 | €4,596 | -€2,322 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €12,606 | €14,572 | +€1,966 | +15.6% |
| Income taxes | 67/77 | €3,247 | €4,921 | +€1,674 | +51.6% |
| Profit (loss) for the period | 9904 | €9,359 | €9,651 | +€292 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,359 | €9,651 | +€292 | +3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.