INTEGRA en PARTNERS: 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.
INTEGRA en PARTNERS
Largest movements
- Tangible fixed assets +€538,733
up €538,733 (+971%), from €55,508 to €594,241
of which Land and buildings: +€541,314
- Current investments +€432,565
up €432,565 (+16.5%), from €2.6m to €3.1m
- Receivables within one year -€350,798
down €350,798 (-93.1%), from €376,960 to €26,162
- Financial fixed assets -€190,132
down €190,132 (-9.3%), from €2.0m to €1.9m
- Cash -€130,774
down €130,774 (-59.3%), from €220,640 to €89,867
mainly Current investments (-€432,565) and Investment in fixed assets (net) (-€376,417)
- Revaluation surpluses +€436,359
new in 2025: €436,359
- Other debts -€81,699
down €81,699 (-5.8%), from €1.4m to €1.3m
- Financial income -€836,095
down €836,095 (-77.0%), from €1.1m to €249,688
- Gross operating margin +€444,069
up €444,069 (+850%), from €52,244 to €496,312
- Turnover +€340,499
new in 2025: €340,499
- Purchases and services +€217,211
new in 2025: €217,211
- Financial charges -€16,977
down €16,977 (-22.7%), from €74,937 to €57,960
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 | €5,325,286 | €5,624,880 | +€299,593 | +5.6% |
| Fixed assets | 21/28 | €2,099,848 | €2,448,449 | +€348,600 | +16.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €55,508 | €594,241 | +€538,733 | +971% |
| Land and buildings | 22 | €49,462 | €590,775 | +€541,314 | +1,094% |
| Furniture and vehicles | 24 | - | €1,103 | +€1,103 | |
| Other tangible fixed assets | 26 | €6,046 | €2,362 | -€3,684 | -60.9% |
| Financial fixed assets | 28 | €2,044,340 | €1,854,208 | -€190,132 | -9.3% |
| Current assets | 29/58 | €3,225,438 | €3,176,431 | -€49,007 | -1.5% |
| Amounts receivable within one year | 40/41 | €376,960 | €26,162 | -€350,798 | -93.1% |
| Other amounts receivable | 41 | €376,960 | €26,162 | -€350,798 | -93.1% |
| Current investments | 50/53 | €2,627,838 | €3,060,402 | +€432,565 | +16.5% |
| Cash at bank and in hand | 54/58 | €220,640 | €89,867 | -€130,774 | -59.3% |
| Total equity and liabilities | 10/49 | €5,325,286 | €5,624,880 | +€299,593 | +5.6% |
| Equity | 10/15 | €3,850,812 | €4,277,105 | +€426,293 | +11.1% |
| Contributions | 10/11 | €623,078 | €623,078 | = | 0.0% |
| Revaluation surpluses | 12 | - | €436,359 | +€436,359 | |
| Reserves | 13 | €3,227,735 | €3,217,668 | -€10,067 | -0.3% |
| Tax-exempt reserves | 132 | €2,693 | - | -€2,693 | |
| Distributable reserves | 133 | €3,225,042 | €3,217,668 | -€7,374 | -0.2% |
| Amounts payable | 17/49 | €1,474,474 | €1,347,775 | -€126,699 | -8.6% |
| Amounts payable within one year | 42/48 | €1,473,724 | €1,347,775 | -€125,949 | -8.5% |
| Trade debts | 44 | €126 | €5,612 | +€5,486 | +4,354% |
| Suppliers | 440/4 | €126 | €5,612 | +€5,486 | +4,354% |
| Taxes, remuneration and social security | 45 | €69,457 | €19,720 | -€49,737 | -71.6% |
| Taxes | 450/3 | €69,457 | €18,327 | -€51,130 | -73.6% |
| Remuneration and social security | 454/9 | - | €1,393 | +€1,393 | |
| Other amounts payable | 47/48 | €1,404,142 | €1,322,443 | -€81,699 | -5.8% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Turnover | 70 | - | €340,499 | +€340,499 | |
| Non-recurring operating income | 76A | - | €361,509 | +€361,509 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €217,211 | +€217,211 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,118 | €27,816 | +€698 | +2.6% |
| Other operating charges | 640/8 | €6,963 | €9,800 | +€2,837 | +40.7% |
| Gross operating margin | 9900 | €52,244 | €496,312 | +€444,069 | +850% |
| Operating profit (loss) | 9901 | €18,163 | €458,697 | +€440,534 | +2,426% |
| Financial income | 75/76B | €1,085,782 | €249,688 | -€836,095 | -77.0% |
| Recurring financial income | 75 | €1,085,782 | €249,688 | -€836,095 | -77.0% |
| Financial charges | 65/66B | €74,937 | €57,960 | -€16,977 | -22.7% |
| Recurring financial charges | 65 | €74,937 | €57,960 | -€16,977 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €1,029,008 | €650,425 | -€378,583 | -36.8% |
| Income taxes | 67/77 | €95,299 | €107,476 | +€12,177 | +12.8% |
| Profit (loss) for the period | 9904 | €933,709 | €542,948 | -€390,760 | -41.9% |
| Transfer from tax-exempt reserves | 789 | €10,093 | €2,693 | -€7,400 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €943,801 | €545,641 | -€398,160 | -42.2% |
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.