INGRA: 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.
INGRA
Largest movements
- Tangible fixed assets -€158,495
down €158,495 (-3.2%), from €5.0m to €4.8m
of which Land and buildings: -€156,220
- Profit (loss) carried forward -€90,131
down €90,131 (-3.2%), from -€2.8m to -€2.9m
- Revaluation surpluses -€54,242
down €54,242 (-3.7%), from €1.5m to €1.4m
- Reserves +€54,242
up €54,242 (+16.7%), from €325,455 to €379,697
- Trade debts -€53,006
down €53,006 (-15.8%), from €336,476 to €283,471
- Gross operating margin -€11,494
down €11,494 (-7.7%), from €150,077 to €138,583
- Other operating charges +€10,667
up €10,667 (+602.6%), from €1,770 to €12,437
- Financial charges -€1,933
down €1,933 (-5.9%), from €32,915 to €30,983
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 | €5,070,437 | €4,891,599 | -€178,838 | -3.5% |
| Fixed assets | 21/28 | €5,002,905 | €4,844,409 | -€158,495 | -3.2% |
| Tangible fixed assets | 22/27 | €5,002,905 | €4,844,409 | -€158,495 | -3.2% |
| Land and buildings | 22 | €4,976,456 | €4,820,236 | -€156,220 | -3.1% |
| Plant, machinery and equipment | 23 | €26,449 | €24,173 | -€2,276 | -8.6% |
| Current assets | 29/58 | €67,532 | €47,190 | -€20,342 | -30.1% |
| Amounts receivable within one year | 40/41 | €32,259 | €36,511 | +€4,252 | +13.2% |
| Trade receivables | 40 | €1,100 | €491 | -€609 | -55.3% |
| Other amounts receivable | 41 | €31,159 | €36,020 | +€4,861 | +15.6% |
| Cash at bank and in hand | 54/58 | €31,533 | €10,447 | -€21,086 | -66.9% |
| Deferred charges and accrued income | 490/1 | €3,740 | €232 | -€3,508 | -93.8% |
| Total equity and liabilities | 10/49 | €5,070,437 | €4,891,599 | -€178,838 | -3.5% |
| Equity | 10/15 | €781,920 | €691,790 | -€90,131 | -11.5% |
| Contributions | 10/11 | €1,800,000 | €1,800,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,464,546 | €1,410,303 | -€54,242 | -3.7% |
| Reserves | 13 | €325,455 | €379,697 | +€54,242 | +16.7% |
| Distributable reserves | 133 | €325,455 | €379,697 | +€54,242 | +16.7% |
| Profit (loss) carried forward | 14 | -€2,808,080 | -€2,898,210 | -€90,131 | -3.2% |
| Amounts payable | 17/49 | €4,288,516 | €4,199,809 | -€88,707 | -2.1% |
| Amounts payable after more than one year | 17 | €3,836,463 | €3,797,034 | -€39,429 | -1.0% |
| Financial debts | 170/4 | €3,836,463 | €3,797,034 | -€39,429 | -1.0% |
| Amounts payable within one year | 42/48 | €441,203 | €389,981 | -€51,222 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €102,407 | €104,429 | +€2,022 | +2.0% |
| Trade debts | 44 | €336,476 | €283,471 | -€53,006 | -15.8% |
| Suppliers | 440/4 | €336,476 | €283,471 | -€53,006 | -15.8% |
| Other amounts payable | 47/48 | €2,319 | €2,081 | -€238 | -10.3% |
| Accrued charges and deferred income | 492/3 | €10,850 | €12,795 | +€1,945 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,344 | €185,839 | +€495 | +0.3% |
| Other operating charges | 640/8 | €1,770 | €12,437 | +€10,667 | +602.6% |
| Gross operating margin | 9900 | €150,077 | €138,583 | -€11,494 | -7.7% |
| Operating profit (loss) | 9901 | -€37,037 | -€59,693 | -€22,656 | -61.2% |
| Financial income | 75/76B | €995 | €544 | -€450 | -45.3% |
| Recurring financial income | 75 | €995 | €544 | -€450 | -45.3% |
| Financial charges | 65/66B | €32,915 | €30,983 | -€1,933 | -5.9% |
| Recurring financial charges | 65 | €32,915 | €30,983 | -€1,933 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€68,957 | -€90,131 | -€21,173 | -30.7% |
| Profit (loss) for the period | 9904 | -€68,957 | -€90,131 | -€21,173 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,957 | -€90,131 | -€21,173 | -30.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.