I.A. CONSULTING: 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.
I.A. CONSULTING
Largest movements
- Cash +€4,084
up €4,084 (+55.2%), from €7,398 to €11,482
mainly Net result for the year (+€11,111) and Receivables within one year (+€2,430)
- Receivables within one year -€2,430
down €2,430 (-65.7%), from €3,698 to €1,268
of which Other amounts receivable: -€3,155
- Profit (loss) carried forward +€4,052
up €4,052, from -€27 to €4,025
- Trade debts -€2,079
down €2,079 (-57.7%), from €3,600 to €1,521
- Tax, wage and social debts -€1,714
down €1,714 (-28.5%), from €6,023 to €4,309
- Other debts +€1,395
new in 2025: €1,395
- Gross operating margin +€5,513
up €5,513 (+69.5%), from €7,933 to €13,446
- Taxes +€1,679
up €1,679 (+971%), from €173 to €1,852
- Financial charges -€219
down €219 (-70.0%), from €312 to €94
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 | €11,095 | €12,750 | +€1,654 | +14.9% |
| Current assets | 29/58 | €11,095 | €12,750 | +€1,654 | +14.9% |
| Amounts receivable within one year | 40/41 | €3,698 | €1,268 | -€2,430 | -65.7% |
| Trade receivables | 40 | - | €725 | +€725 | |
| Other amounts receivable | 41 | €3,698 | €542 | -€3,155 | -85.3% |
| Cash at bank and in hand | 54/58 | €7,398 | €11,482 | +€4,084 | +55.2% |
| Total equity and liabilities | 10/49 | €11,095 | €12,750 | +€1,654 | +14.9% |
| Equity | 10/15 | €1,473 | €5,525 | +€4,052 | +275% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27 | €4,025 | +€4,052 | |
| Amounts payable | 17/49 | €9,623 | €7,225 | -€2,398 | -24.9% |
| Amounts payable within one year | 42/48 | €9,623 | €7,225 | -€2,398 | -24.9% |
| Trade debts | 44 | €3,600 | €1,521 | -€2,079 | -57.7% |
| Suppliers | 440/4 | €3,600 | €1,521 | -€2,079 | -57.7% |
| Taxes, remuneration and social security | 45 | €6,023 | €4,309 | -€1,714 | -28.5% |
| Taxes | 450/3 | €6,023 | €4,309 | -€1,714 | -28.5% |
| Other amounts payable | 47/48 | - | €1,395 | +€1,395 | |
| Other operating charges | 640/8 | €348 | €416 | +€68 | +19.5% |
| Gross operating margin | 9900 | €7,933 | €13,446 | +€5,513 | +69.5% |
| Operating profit (loss) | 9901 | €7,584 | €13,029 | +€5,445 | +71.8% |
| Financial income | 75/76B | €10 | €27 | +€17 | +169% |
| Recurring financial income | 75 | €10 | €27 | +€17 | +169% |
| Financial charges | 65/66B | €312 | €94 | -€219 | -70.0% |
| Recurring financial charges | 65 | €312 | €94 | -€219 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €7,282 | €12,962 | +€5,680 | +78.0% |
| Income taxes | 67/77 | €173 | €1,852 | +€1,679 | +971% |
| Profit (loss) for the period | 9904 | €7,109 | €11,111 | +€4,002 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,109 | €11,111 | +€4,002 | +56.3% |
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 19 October 2026 via checked.be.