Inigma: 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.
Inigma
Largest movements
- Cash +€32,924
up €32,924 (+33.0%), from €99,696 to €132,619
mainly Net result for the year (+€38,241) and Receivables within one year (+€11,036)
- Receivables within one year -€11,036
down €11,036 (-38.5%), from €28,639 to €17,603
of which Trade receivables: -€10,474
- Tangible fixed assets +€7,148
up €7,148 (+4.3%), from €167,209 to €174,357
of which Land and buildings: +€7,148
- Reserves +€38,241
up €38,241 (+25.5%), from €149,796 to €188,037
of which Distributable reserves: +€38,241
- Debts after one year -€6,468
down €6,468 (-11.5%), from €56,470 to €50,003
- Gross operating margin -€18,067
down €18,067 (-22.9%), from €78,850 to €60,782
- Taxes -€3,818
down €3,818 (-19.3%), from €19,750 to €15,932
- Depreciation -€946
down €946 (-17.7%), from €5,335 to €4,388
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,544 | €324,579 | +€29,035 | +9.8% |
| Fixed assets | 21/28 | €167,209 | €174,357 | +€7,148 | +4.3% |
| Tangible fixed assets | 22/27 | €167,209 | €174,357 | +€7,148 | +4.3% |
| Land and buildings | 22 | €167,209 | €174,357 | +€7,148 | +4.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €128,335 | €150,222 | +€21,887 | +17.1% |
| Amounts receivable within one year | 40/41 | €28,639 | €17,603 | -€11,036 | -38.5% |
| Trade receivables | 40 | €28,077 | €17,603 | -€10,474 | -37.3% |
| Other amounts receivable | 41 | €562 | - | -€562 | |
| Cash at bank and in hand | 54/58 | €99,696 | €132,619 | +€32,924 | +33.0% |
| Total equity and liabilities | 10/49 | €295,544 | €324,579 | +€29,035 | +9.8% |
| Equity | 10/15 | €214,512 | €252,753 | +€38,241 | +17.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €149,796 | €188,037 | +€38,241 | +25.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €147,936 | €186,177 | +€38,241 | +25.8% |
| Profit (loss) carried forward | 14 | €52,315 | €52,315 | = | 0.0% |
| Amounts payable | 17/49 | €81,032 | €71,826 | -€9,206 | -11.4% |
| Amounts payable after more than one year | 17 | €56,470 | €50,003 | -€6,468 | -11.5% |
| Financial debts | 170/4 | €56,470 | €50,003 | -€6,468 | -11.5% |
| Amounts payable within one year | 42/48 | €24,562 | €21,823 | -€2,738 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €6,249 | €6,468 | +€219 | +3.5% |
| Trade debts | 44 | €7,226 | €7,690 | +€464 | +6.4% |
| Suppliers | 440/4 | €7,226 | €7,690 | +€464 | +6.4% |
| Taxes, remuneration and social security | 45 | €9,882 | €6,743 | -€3,139 | -31.8% |
| Taxes | 450/3 | €9,882 | €6,743 | -€3,139 | -31.8% |
| Other amounts payable | 47/48 | €1,205 | €924 | -€282 | -23.4% |
| Non-recurring operating income | 76A | €6,103 | - | -€6,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,335 | €4,388 | -€946 | -17.7% |
| Other operating charges | 640/8 | €1,394 | €614 | -€781 | -56.0% |
| Gross operating margin | 9900 | €78,850 | €60,782 | -€18,067 | -22.9% |
| Operating profit (loss) | 9901 | €72,120 | €55,780 | -€16,340 | -22.7% |
| Financial income | 75/76B | €0 | €618 | +€618 | +772325.0% |
| Recurring financial income | 75 | €0 | €618 | +€618 | +772325.0% |
| Financial charges | 65/66B | €2,412 | €2,226 | -€186 | -7.7% |
| Recurring financial charges | 65 | €2,412 | €2,226 | -€186 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €69,709 | €54,172 | -€15,536 | -22.3% |
| Income taxes | 67/77 | €19,750 | €15,932 | -€3,818 | -19.3% |
| Profit (loss) for the period | 9904 | €49,959 | €38,241 | -€11,719 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,959 | €38,241 | -€11,719 | -23.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.