INGRID DUBUISSON & CO: 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.
INGRID DUBUISSON & CO
Largest movements
- Cash +€13,774
up €13,774 (+43.2%), from €31,918 to €45,691
mainly Net result for the year (+€23,938) and Receivables within one year (+€7,877)
- Receivables within one year -€7,877
down €7,877 (-36.2%), from €21,757 to €13,881
- Tangible fixed assets -€7,856
down €7,856 (-4.6%), from €170,251 to €162,395
of which Land and buildings: -€6,993
- Profit (loss) carried forward +€23,938
up €23,938 (+53.3%), from €44,912 to €68,851
- Other debts -€19,115
down €19,115 (-53.4%), from €35,788 to €16,673
- Debts after one year -€11,106
down €11,106 (-9.2%), from €120,162 to €109,055
- Tax, wage and social debts +€3,664
up €3,664 (+28.7%), from €12,746 to €16,410
- Gross operating margin +€3,725
up €3,725 (+8.7%), from €42,879 to €46,603
- Taxes +€2,137
up €2,137 (+49.0%), from €4,361 to €6,498
- Financial charges -€1,669
down €1,669 (-19.6%), from €8,498 to €6,829
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 | €224,479 | €222,550 | -€1,930 | -0.9% |
| Fixed assets | 21/28 | €170,251 | €162,395 | -€7,856 | -4.6% |
| Tangible fixed assets | 22/27 | €170,251 | €162,395 | -€7,856 | -4.6% |
| Land and buildings | 22 | €168,042 | €161,049 | -€6,993 | -4.2% |
| Plant, machinery and equipment | 23 | €1,682 | €1,267 | -€415 | -24.7% |
| Furniture and vehicles | 24 | €527 | €79 | -€448 | -85.0% |
| Current assets | 29/58 | €54,228 | €60,154 | +€5,926 | +10.9% |
| Amounts receivable within one year | 40/41 | €21,757 | €13,881 | -€7,877 | -36.2% |
| Trade receivables | 40 | €21,757 | €13,881 | -€7,877 | -36.2% |
| Cash at bank and in hand | 54/58 | €31,918 | €45,691 | +€13,774 | +43.2% |
| Deferred charges and accrued income | 490/1 | €553 | €583 | +€30 | +5.3% |
| Total equity and liabilities | 10/49 | €224,479 | €222,550 | -€1,930 | -0.9% |
| Equity | 10/15 | €44,913 | €68,852 | +€23,938 | +53.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Contributions outside capital | 11 | €1 | - | -€1 | |
| Other | 1109/19 | €1 | - | -€1 | |
| Profit (loss) carried forward | 14 | €44,912 | €68,851 | +€23,938 | +53.3% |
| Amounts payable | 17/49 | €179,566 | €153,698 | -€25,868 | -14.4% |
| Amounts payable after more than one year | 17 | €120,162 | €109,055 | -€11,106 | -9.2% |
| Financial debts | 170/4 | €120,162 | €109,055 | -€11,106 | -9.2% |
| Amounts payable within one year | 42/48 | €59,404 | €44,643 | -€14,762 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €10,328 | €11,053 | +€725 | +7.0% |
| Trade debts | 44 | €542 | €507 | -€35 | -6.5% |
| Suppliers | 440/4 | €542 | €507 | -€35 | -6.5% |
| Taxes, remuneration and social security | 45 | €12,746 | €16,410 | +€3,664 | +28.7% |
| Taxes | 450/3 | €12,746 | €16,410 | +€3,664 | +28.7% |
| Other amounts payable | 47/48 | €35,788 | €16,673 | -€19,115 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,061 | €7,856 | -€205 | -2.5% |
| Other operating charges | 640/8 | €1,300 | €1,482 | +€182 | +14.0% |
| Gross operating margin | 9900 | €42,879 | €46,603 | +€3,725 | +8.7% |
| Operating profit (loss) | 9901 | €33,517 | €37,265 | +€3,748 | +11.2% |
| Financial charges | 65/66B | €8,498 | €6,829 | -€1,669 | -19.6% |
| Recurring financial charges | 65 | €8,498 | €6,829 | -€1,669 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €25,020 | €30,436 | +€5,417 | +21.6% |
| Income taxes | 67/77 | €4,361 | €6,498 | +€2,137 | +49.0% |
| Profit (loss) for the period | 9904 | €20,658 | €23,938 | +€3,280 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,658 | €23,938 | +€3,280 | +15.9% |
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 30 October 2026 via checked.be.