INGRAO-IT: 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.
INGRAO-IT
Largest movements
- Cash -€46,213
down €46,213 (-33.4%), from €138,433 to €92,219
mainly Receivables within one year (-€44,551) and Trade debts (-€39,339)
- Receivables within one year +€44,551
up €44,551 (+191%), from €23,290 to €67,841
of which Trade receivables: +€39,650
- Deferred charges and accrued income +€3,290
up €3,290 (+584%), from €563 to €3,853
- Tangible fixed assets +€2,516
up €2,516 (+28.3%), from €8,882 to €11,398
of which Furniture and vehicles: +€2,794
- Trade debts -€39,339
down €39,339 (-68.5%), from €57,464 to €18,125
- Provisions +€34,330
new in 2025: €34,330
- Profit (loss) carried forward -€30,934
down €30,934 (-83.0%), from €37,261 to €6,326
- Reserves +€29,470
up €29,470 (+62.0%), from €47,506 to €76,976
of which Tax-exempt reserves: +€29,470
- Tax, wage and social debts +€12,471
up €12,471 (+64.4%), from €19,375 to €31,846
- Provisions +€34,330
new in 2025: €34,330
- Gross operating margin -€5,424
down €5,424 (-8.0%), from €68,159 to €62,736
- Taxes -€5,210
down €5,210 (-27.2%), from €19,147 to €13,937
- Depreciation +€892
up €892 (+1,403%), from €64 to €955
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 | €171,169 | €175,312 | +€4,143 | +2.4% |
| Fixed assets | 21/28 | €8,882 | €11,398 | +€2,516 | +28.3% |
| Tangible fixed assets | 22/27 | €8,882 | €11,398 | +€2,516 | +28.3% |
| Furniture and vehicles | 24 | €6,122 | €8,916 | +€2,794 | +45.6% |
| Other tangible fixed assets | 26 | €2,760 | €2,482 | -€278 | -10.1% |
| Current assets | 29/58 | €162,286 | €163,914 | +€1,627 | +1.0% |
| Amounts receivable within one year | 40/41 | €23,290 | €67,841 | +€44,551 | +191% |
| Trade receivables | 40 | €23,290 | €62,940 | +€39,650 | +170% |
| Other amounts receivable | 41 | - | €4,901 | +€4,901 | |
| Cash at bank and in hand | 54/58 | €138,433 | €92,219 | -€46,213 | -33.4% |
| Deferred charges and accrued income | 490/1 | €563 | €3,853 | +€3,290 | +584% |
| Total equity and liabilities | 10/49 | €171,169 | €175,312 | +€4,143 | +2.4% |
| Equity | 10/15 | €87,767 | €86,302 | -€1,464 | -1.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,506 | €76,976 | +€29,470 | +62.0% |
| Tax-exempt reserves | 132 | - | €29,470 | +€29,470 | |
| Distributable reserves | 133 | €47,506 | €47,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,261 | €6,326 | -€30,934 | -83.0% |
| Provisions and deferred taxes | 16 | - | €34,330 | +€34,330 | |
| Deferred taxes | 168 | - | €34,330 | +€34,330 | |
| Amounts payable | 17/49 | €83,402 | €54,680 | -€28,722 | -34.4% |
| Amounts payable within one year | 42/48 | €82,620 | €54,680 | -€27,941 | -33.8% |
| Trade debts | 44 | €57,464 | €18,125 | -€39,339 | -68.5% |
| Suppliers | 440/4 | €57,464 | €18,125 | -€39,339 | -68.5% |
| Taxes, remuneration and social security | 45 | €19,375 | €31,846 | +€12,471 | +64.4% |
| Taxes | 450/3 | €19,375 | €31,846 | +€12,471 | +64.4% |
| Other amounts payable | 47/48 | €5,782 | €4,709 | -€1,073 | -18.6% |
| Accrued charges and deferred income | 492/3 | €781 | - | -€781 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | €955 | +€892 | +1,403% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €34,330 | +€34,330 | |
| Other operating charges | 640/8 | €421 | €501 | +€80 | +19.1% |
| Non-recurring operating charges | 66A | €54 | - | -€54 | |
| Gross operating margin | 9900 | €68,159 | €62,736 | -€5,424 | -8.0% |
| Operating profit (loss) | 9901 | €67,621 | €26,949 | -€40,672 | -60.1% |
| Financial income | 75/76B | €4 | €1 | -€3 | -85.2% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -85.2% |
| Financial charges | 65/66B | €971 | €899 | -€72 | -7.4% |
| Recurring financial charges | 65 | €971 | €899 | -€72 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €66,653 | €26,051 | -€40,602 | -60.9% |
| Income taxes | 67/77 | €19,147 | €13,937 | -€5,210 | -27.2% |
| Profit (loss) for the period | 9904 | €47,506 | €12,114 | -€35,392 | -74.5% |
| Transfer to tax-exempt reserves | 689 | - | €29,470 | +€29,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,506 | -€17,356 | -€64,862 |
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 14 October 2026 via checked.be.