INGI CONSULTING: 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.
INGI CONSULTING
Largest movements
- Cash +€568,815
up €568,815 (+1,107%), from €51,391 to €620,205
mainly Net result for the year (+€481,851) and Investment in fixed assets (net) (+€443,485)
- Receivables within one year +€439,762
up €439,762 (+34.4%), from €1.3m to €1.7m
of which Other amounts receivable: +€366,490
- Financial fixed assets -€375,000
down €375,000 (-99.9%), from €375,275 to €275
- Current investments +€212,605
new in 2025: €212,605
- Tangible fixed assets -€160,731
down €160,731 (-9.0%), from €1.8m to €1.6m
of which Land and buildings: -€169,230
- Other debts +€318,833
up €318,833 (+14.5%), from €2.2m to €2.5m
- Reserves +€276,325
new in 2025: €276,325
- Profit (loss) carried forward +€205,526
no longer reported in 2025 (was -€205,526)
- Debts after one year -€78,935
down €78,935 (-24.2%), from €325,854 to €246,920
- Gross operating margin +€657,026
up €657,026 (+3,768%), from €17,436 to €674,462
- Other operating charges +€72,326
up €72,326 (+868%), from €8,328 to €80,654
- Depreciation -€28,904
down €28,904 (-23.9%), from €121,149 to €92,246
- Financial charges +€10,363
up €10,363 (+82.7%), from €12,527 to €22,891
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 | €3,494,841 | €4,184,693 | +€689,852 | +19.7% |
| Fixed assets | 21/28 | €2,162,609 | €1,626,879 | -€535,731 | -24.8% |
| Tangible fixed assets | 22/27 | €1,787,334 | €1,626,604 | -€160,731 | -9.0% |
| Land and buildings | 22 | €1,744,750 | €1,575,520 | -€169,230 | -9.7% |
| Plant, machinery and equipment | 23 | - | €11,942 | +€11,942 | |
| Furniture and vehicles | 24 | €42,584 | €39,142 | -€3,442 | -8.1% |
| Financial fixed assets | 28 | €375,275 | €275 | -€375,000 | -99.9% |
| Current assets | 29/58 | €1,332,231 | €2,557,814 | +€1.2m | +92.0% |
| Amounts receivable within one year | 40/41 | €1,277,743 | €1,717,505 | +€439,762 | +34.4% |
| Trade receivables | 40 | €56,760 | €130,032 | +€73,272 | +129% |
| Other amounts receivable | 41 | €1,220,983 | €1,587,474 | +€366,490 | +30.0% |
| Current investments | 50/53 | - | €212,605 | +€212,605 | |
| Cash at bank and in hand | 54/58 | €51,391 | €620,205 | +€568,815 | +1,107% |
| Deferred charges and accrued income | 490/1 | €3,098 | €7,498 | +€4,400 | +142% |
| Total equity and liabilities | 10/49 | €3,494,841 | €4,184,693 | +€689,852 | +19.7% |
| Equity | 10/15 | €766,474 | €1,248,325 | +€481,851 | +62.9% |
| Contributions | 10/11 | €972,000 | €972,000 | = | 0.0% |
| Reserves | 13 | - | €276,325 | +€276,325 | |
| Distributable reserves | 133 | - | €276,325 | +€276,325 | |
| Profit (loss) carried forward | 14 | -€205,526 | - | +€205,526 | |
| Provisions and deferred taxes | 16 | €28,321 | €28,321 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €28,321 | €28,321 | = | 0.0% |
| Pensions and similar obligations | 160 | €28,321 | €28,321 | = | 0.0% |
| Amounts payable | 17/49 | €2,700,045 | €2,908,047 | +€208,001 | +7.7% |
| Amounts payable after more than one year | 17 | €325,854 | €246,920 | -€78,935 | -24.2% |
| Financial debts | 170/4 | €325,854 | €246,920 | -€78,935 | -24.2% |
| Amounts payable within one year | 42/48 | €2,374,191 | €2,661,127 | +€286,936 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €146,677 | €118,515 | -€28,162 | -19.2% |
| Trade debts | 44 | €5,370 | €19,698 | +€14,328 | +267% |
| Suppliers | 440/4 | €5,370 | €19,698 | +€14,328 | +267% |
| Taxes, remuneration and social security | 45 | €18,063 | - | -€18,063 | |
| Taxes | 450/3 | €18,063 | - | -€18,063 | |
| Other amounts payable | 47/48 | €2,204,081 | €2,522,914 | +€318,833 | +14.5% |
| Non-recurring operating income | 76A | - | €661,438 | +€661,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,149 | €92,246 | -€28,904 | -23.9% |
| Other operating charges | 640/8 | €8,328 | €80,654 | +€72,326 | +868% |
| Non-recurring operating charges | 66A | - | €64 | +€64 | |
| Gross operating margin | 9900 | €17,436 | €674,462 | +€657,026 | +3,768% |
| Operating profit (loss) | 9901 | -€112,042 | €501,498 | +€613,539 | |
| Financial income | 75/76B | €387 | €3,729 | +€3,342 | +864% |
| Recurring financial income | 75 | €387 | €3,729 | +€3,342 | +864% |
| Financial charges | 65/66B | €12,527 | €22,891 | +€10,363 | +82.7% |
| Recurring financial charges | 65 | €12,527 | €22,891 | +€10,363 | +82.7% |
| Profit (loss) for the period before taxes | 9903 | -€124,182 | €482,336 | +€606,518 | |
| Income taxes | 67/77 | €252 | €485 | +€234 | +92.9% |
| Profit (loss) for the period | 9904 | -€124,434 | €481,851 | +€606,284 | |
| Profit (loss) for the period to be appropriated | 9905 | -€124,434 | €481,851 | +€606,284 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.