INKA: 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.
INKA
Largest movements
- Receivables within one year +€66,938
up €66,938 (+7.6%), from €876,305 to €943,243
- Cash -€54,729
down €54,729 (-99.7%), from €54,904 to €175
mainly Receivables within one year (-€66,938) and Tax, wage and social debts (-€1,577)
- Profit (loss) carried forward +€13,082
up €13,082 (+1.3%), from -€972,484 to -€959,402
- Other operating charges +€23,118
up €23,118 (+1414.1%), from €1,635 to €24,753
- Gross operating margin +€1,525
up €1,525 (+4.1%), from €36,770 to €38,295
- Taxes +€662
new in 2025: €662
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 | €931,209 | €943,419 | +€12,210 | +1.3% |
| Current assets | 29/58 | €931,209 | €943,419 | +€12,210 | +1.3% |
| Amounts receivable within one year | 40/41 | €876,305 | €943,243 | +€66,938 | +7.6% |
| Other amounts receivable | 41 | €876,305 | €943,243 | +€66,938 | +7.6% |
| Cash at bank and in hand | 54/58 | €54,904 | €175 | -€54,729 | -99.7% |
| Total equity and liabilities | 10/49 | €931,209 | €943,419 | +€12,210 | +1.3% |
| Equity | 10/15 | €497,895 | €510,977 | +€13,082 | +2.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | - | €200,000 | +€200,000 | |
| Issued capital | 100 | - | €200,000 | +€200,000 | |
| Reserves | 13 | €1,270,378 | €1,270,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €294 | €294 | = | 0.0% |
| Reserves not available under the articles | 1311 | €294 | €294 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,270,084 | €1,270,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€972,484 | -€959,402 | +€13,082 | +1.3% |
| Provisions and deferred taxes | 16 | €423,361 | €423,361 | = | 0.0% |
| Deferred taxes | 168 | €423,361 | €423,361 | = | 0.0% |
| Amounts payable | 17/49 | €9,953 | €9,080 | -€873 | -8.8% |
| Amounts payable within one year | 42/48 | €9,953 | €9,080 | -€873 | -8.8% |
| Trade debts | 44 | €7,714 | €8,419 | +€705 | +9.1% |
| Suppliers | 440/4 | €7,714 | €8,419 | +€705 | +9.1% |
| Taxes, remuneration and social security | 45 | €2,239 | €662 | -€1,577 | -70.4% |
| Taxes | 450/3 | €2,239 | €662 | -€1,577 | -70.4% |
| Other operating charges | 640/8 | €1,635 | €24,753 | +€23,118 | +1414.1% |
| Gross operating margin | 9900 | €36,770 | €38,295 | +€1,525 | +4.1% |
| Operating profit (loss) | 9901 | €35,136 | €13,542 | -€21,593 | -61.5% |
| Financial income | 75/76B | - | €381 | +€381 | |
| Recurring financial income | 75 | - | €381 | +€381 | |
| Financial charges | 65/66B | €299 | €137 | -€162 | -54.1% |
| Recurring financial charges | 65 | €299 | €137 | -€162 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €34,836 | €13,786 | -€21,050 | -60.4% |
| Income taxes | 67/77 | - | €662 | +€662 | |
| Profit (loss) for the period | 9904 | €34,836 | €13,125 | -€21,712 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,836 | €13,125 | -€21,712 | -62.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.