I.C. - Consultancy: 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.C. - Consultancy
Largest movements
- Stocks and contracts +€70,111
new in 2024: €70,111
- Receivables within one year +€32,102
up €32,102 (+486%), from €6,607 to €38,709
of which Trade receivables: +€25,486
- Tangible fixed assets +€4,930
new in 2024: €4,930
of which Furniture and vehicles: +€3,606
- Cash +€2,928
new in 2024: €2,928
mainly Trade debts (+€60,343) and Tax, wage and social debts (+€27,225)
- Deferred charges and accrued income +€1,502
up €1,502 (+753%), from €200 to €1,702
- Trade debts +€60,343
new in 2024: €60,343
- Tax, wage and social debts +€27,225
new in 2024: €27,225
of which Taxes: +€27,222
- Profit (loss) carried forward +€26,299
up €26,299 (+1,816%), from €1,448 to €27,747
- Current portion of long-term debt -€2,358
no longer reported in 2024 (was €2,358)
- Gross operating margin +€55,511
up €55,511 (+1,843%), from €3,013 to €58,523
- Staff costs +€22,743
new in 2024: €22,743
- Taxes +€6,325
up €6,325 (+358%), from €1,764 to €8,089
- Other operating charges +€1,516
new in 2024: €1,516
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.
Derived cash bridge
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 | €6,806 | €118,379 | +€111,573 | +1,639% |
| Fixed assets | 21/28 | - | €4,930 | +€4,930 | |
| Tangible fixed assets | 22/27 | - | €4,930 | +€4,930 | |
| Plant, machinery and equipment | 23 | - | €1,324 | +€1,324 | |
| Furniture and vehicles | 24 | - | €3,606 | +€3,606 | |
| Current assets | 29/58 | €6,806 | €113,449 | +€106,642 | +1,567% |
| Stocks and contracts in progress | 3 | - | €70,111 | +€70,111 | |
| Stocks | 30/36 | - | €70,111 | +€70,111 | |
| Amounts receivable within one year | 40/41 | €6,607 | €38,709 | +€32,102 | +486% |
| Trade receivables | 40 | - | €25,486 | +€25,486 | |
| Other amounts receivable | 41 | €6,607 | €13,222 | +€6,616 | +100% |
| Cash at bank and in hand | 54/58 | - | €2,928 | +€2,928 | |
| Deferred charges and accrued income | 490/1 | €200 | €1,702 | +€1,502 | +753% |
| Total equity and liabilities | 10/49 | €6,806 | €118,379 | +€111,573 | +1,639% |
| Equity | 10/15 | €4,448 | €30,747 | +€26,299 | +591% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,448 | €27,747 | +€26,299 | +1,816% |
| Amounts payable | 17/49 | €2,358 | €87,632 | +€85,274 | +3,616% |
| Amounts payable within one year | 42/48 | €2,358 | €87,632 | +€85,274 | +3,616% |
| Current portion of amounts payable after more than one year | 42 | €2,358 | - | -€2,358 | |
| Trade debts | 44 | - | €60,343 | +€60,343 | |
| Suppliers | 440/4 | - | €60,343 | +€60,343 | |
| Taxes, remuneration and social security | 45 | - | €27,225 | +€27,225 | |
| Taxes | 450/3 | - | €27,222 | +€27,222 | |
| Remuneration and social security | 454/9 | - | €3 | +€3 | |
| Other amounts payable | 47/48 | - | €64 | +€64 | |
| Remuneration, social security and pensions | 62 | - | €22,743 | +€22,743 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €398 | +€398 | |
| Other operating charges | 640/8 | - | €1,516 | +€1,516 | |
| Gross operating margin | 9900 | €3,013 | €58,523 | +€55,511 | +1,843% |
| Operating profit (loss) | 9901 | €3,013 | €33,866 | +€30,854 | +1,024% |
| Financial income | 75/76B | €200 | €686 | +€486 | +244% |
| Recurring financial income | 75 | €200 | €686 | +€486 | +244% |
| Financial charges | 65/66B | - | €164 | +€164 | |
| Recurring financial charges | 65 | - | €164 | +€164 | |
| Profit (loss) for the period before taxes | 9903 | €3,212 | €34,388 | +€31,175 | +971% |
| Income taxes | 67/77 | €1,764 | €8,089 | +€6,325 | +358% |
| Profit (loss) for the period | 9904 | €1,448 | €26,299 | +€24,851 | +1,716% |
| Profit (loss) for the period to be appropriated | 9905 | €1,448 | €26,299 | +€24,851 | +1,716% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.