INGERA: 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.
INGERA
Largest movements
- Receivables within one year -€4,758
down €4,758 (-16.0%), from €29,754 to €24,996
of which Trade receivables: -€5,004
- Trade debts -€4,861
down €4,861 (-35.1%), from €13,855 to €8,994
- Profit (loss) carried forward +€2,825
up €2,825 (+6.8%), from €41,590 to €44,415
- Other debts -€1,721
no longer reported in 2025 (was €1,721)
- Tax, wage and social debts -€1,528
down €1,528 (-11.5%), from €13,230 to €11,703
of which Taxes: -€1,549
- Purchases and services -€5,488
down €5,488 (-6.3%), from €87,114 to €81,626
- Gross operating margin +€2,534
up €2,534 (+92.7%), from €2,734 to €5,268
- Staff costs -€1,520
no longer reported in 2025 (was €1,520)
- Taxes +€684
up €684 (+76.0%), from €900 to €1,584
- Depreciation -€276
down €276 (-62.7%), from €440 to €164
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 | €73,396 | €68,112 | -€5,284 | -7.2% |
| Fixed assets | 21/28 | €769 | €605 | -€164 | -21.4% |
| Tangible fixed assets | 22/27 | €164 | - | -€164 | |
| Furniture and vehicles | 24 | €164 | - | -€164 | |
| Financial fixed assets | 28 | €605 | €605 | = | 0.0% |
| Current assets | 29/58 | €72,627 | €67,507 | -€5,120 | -7.0% |
| Amounts receivable within one year | 40/41 | €29,754 | €24,996 | -€4,758 | -16.0% |
| Trade receivables | 40 | €29,687 | €24,683 | -€5,004 | -16.9% |
| Other amounts receivable | 41 | €67 | €313 | +€246 | +365.8% |
| Cash at bank and in hand | 54/58 | €42,873 | €42,511 | -€362 | -0.8% |
| Total equity and liabilities | 10/49 | €73,396 | €68,112 | -€5,284 | -7.2% |
| Equity | 10/15 | €44,590 | €47,415 | +€2,825 | +6.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €41,590 | €44,415 | +€2,825 | +6.8% |
| Amounts payable | 17/49 | €28,806 | €20,696 | -€8,110 | -28.2% |
| Amounts payable within one year | 42/48 | €28,806 | €20,696 | -€8,110 | -28.2% |
| Trade debts | 44 | €13,855 | €8,994 | -€4,861 | -35.1% |
| Suppliers | 440/4 | €13,855 | €8,994 | -€4,861 | -35.1% |
| Taxes, remuneration and social security | 45 | €13,230 | €11,703 | -€1,528 | -11.5% |
| Taxes | 450/3 | €13,230 | €11,681 | -€1,549 | -11.7% |
| Remuneration and social security | 454/9 | - | €22 | +€22 | |
| Other amounts payable | 47/48 | €1,721 | - | -€1,721 | |
| Goods, raw materials, services and sundry goods | 60/61 | €87,114 | €81,626 | -€5,488 | -6.3% |
| Remuneration, social security and pensions | 62 | €1,520 | - | -€1,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €164 | -€276 | -62.7% |
| Other operating charges | 640/8 | €709 | €586 | -€123 | -17.4% |
| Gross operating margin | 9900 | €2,734 | €5,268 | +€2,534 | +92.7% |
| Operating profit (loss) | 9901 | €64 | €4,518 | +€4,454 | +6953.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €104 | €109 | +€4 | +3.9% |
| Recurring financial charges | 65 | €104 | €109 | +€4 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€40 | €4,409 | +€4,449 | |
| Income taxes | 67/77 | €900 | €1,584 | +€684 | +76.0% |
| Profit (loss) for the period | 9904 | -€940 | €2,825 | +€3,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€940 | €2,825 | +€3,765 |
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 1 October 2026 via checked.be.