I.B.A.A. CONSULT: 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.B.A.A. CONSULT
Largest movements
- Cash -€38,546
down €38,546 (-28.0%), from €137,720 to €99,174
mainly Net result for the year (-€50,719) and Trade debts (-€13,041)
- Tangible fixed assets -€19,881
down €19,881 (-31.5%), from €63,141 to €43,260
- Receivables within one year -€7,203
down €7,203 (-70.9%), from €10,162 to €2,959
of which Other amounts receivable: -€4,941
- Profit (loss) carried forward -€50,719
down €50,719 (-103%), from -€49,410 to -€100,130
- Trade debts -€13,041
down €13,041 (-29.3%), from €44,467 to €31,426
- Other debts -€3,594
down €3,594 (-47.8%), from €7,521 to €3,927
- Gross operating margin -€8,700
down €8,700 (-31.9%), from €27,302 to €18,603
- Staff costs -€8,219
down €8,219 (-14.3%), from €57,435 to €49,216
- Financial income -€1,822
down €1,822 (-59.8%), from €3,044 to €1,223
- Depreciation -€1,334
down €1,334 (-6.3%), from €21,215 to €19,881
- Taxes +€614
up €614, from -€173 to €441
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 | €211,087 | €145,476 | -€65,611 | -31.1% |
| Fixed assets | 21/28 | €63,141 | €43,260 | -€19,881 | -31.5% |
| Tangible fixed assets | 22/27 | €63,141 | €43,260 | -€19,881 | -31.5% |
| Furniture and vehicles | 24 | €63,141 | €43,260 | -€19,881 | -31.5% |
| Current assets | 29/58 | €147,946 | €102,216 | -€45,730 | -30.9% |
| Amounts receivable within one year | 40/41 | €10,162 | €2,959 | -€7,203 | -70.9% |
| Trade receivables | 40 | €3,662 | €1,400 | -€2,262 | -61.8% |
| Other amounts receivable | 41 | €6,500 | €1,559 | -€4,941 | -76.0% |
| Cash at bank and in hand | 54/58 | €137,720 | €99,174 | -€38,546 | -28.0% |
| Deferred charges and accrued income | 490/1 | €63 | €82 | +€19 | +29.3% |
| Total equity and liabilities | 10/49 | €211,087 | €145,476 | -€65,611 | -31.1% |
| Equity | 10/15 | €151,835 | €101,116 | -€50,719 | -33.4% |
| Reserves | 13 | €201,246 | €201,246 | = | 0.0% |
| Distributable reserves | 133 | €201,246 | €201,246 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,410 | -€100,130 | -€50,719 | -103% |
| Amounts payable | 17/49 | €59,252 | €44,360 | -€14,892 | -25.1% |
| Amounts payable within one year | 42/48 | €59,252 | €44,360 | -€14,892 | -25.1% |
| Trade debts | 44 | €44,467 | €31,426 | -€13,041 | -29.3% |
| Suppliers | 440/4 | €44,467 | €31,426 | -€13,041 | -29.3% |
| Taxes, remuneration and social security | 45 | €7,264 | €9,007 | +€1,743 | +24.0% |
| Taxes | 450/3 | - | €1,751 | +€1,751 | |
| Remuneration and social security | 454/9 | €7,264 | €7,256 | -€8 | -0.1% |
| Other amounts payable | 47/48 | €7,521 | €3,927 | -€3,594 | -47.8% |
| Remuneration, social security and pensions | 62 | €57,435 | €49,216 | -€8,219 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,215 | €19,881 | -€1,334 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €314 | - | -€314 | |
| Other operating charges | 640/8 | €503 | €664 | +€161 | +32.1% |
| Gross operating margin | 9900 | €27,302 | €18,603 | -€8,700 | -31.9% |
| Operating profit (loss) | 9901 | -€52,164 | -€51,158 | +€1,006 | +1.9% |
| Financial income | 75/76B | €3,044 | €1,223 | -€1,822 | -59.8% |
| Recurring financial income | 75 | €3,044 | €1,223 | -€1,822 | -59.8% |
| Financial charges | 65/66B | €463 | €343 | -€121 | -26.0% |
| Recurring financial charges | 65 | €463 | €343 | -€121 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€49,583 | -€50,278 | -€695 | -1.4% |
| Income taxes | 67/77 | -€173 | €441 | +€614 | |
| Profit (loss) for the period | 9904 | -€49,410 | -€50,719 | -€1,309 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,410 | -€50,719 | -€1,309 | -2.6% |
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 31 October 2026 via checked.be.