I.C. 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.C. CONSULTING
Largest movements
- Current investments +€103,820
new in 2025: €103,820
- Cash -€81,764
down €81,764 (-56.8%), from €144,031 to €62,268
mainly Current investments (-€103,820) and Contributions, distributions and other (-€33,000)
- Tangible fixed assets -€10,455
down €10,455 (-50.6%), from €20,648 to €10,193
of which Furniture and vehicles: -€8,263
- Receivables within one year +€3,893
up €3,893 (+17.0%), from €22,853 to €26,746
of which Other amounts receivable: +€3,337
- Other debts +€22,477
up €22,477 (+214%), from €10,523 to €33,000
- Current portion of long-term debt -€8,001
down €8,001 (-100%), from €8,001 to €0
- Gross operating margin -€16,346
down €16,346 (-20.6%), from €79,534 to €63,188
- Taxes -€3,124
down €3,124 (-17.8%), from €17,504 to €14,380
- Depreciation -€2,424
down €2,424 (-15.8%), from €15,358 to €12,934
- Financial income +€1,251
up €1,251 (+653%), from €192 to €1,443
- Financial charges +€1,047
up €1,047 (+452%), from €232 to €1,279
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 | €189,171 | €204,641 | +€15,470 | +8.2% |
| Fixed assets | 21/28 | €20,898 | €10,443 | -€10,455 | -50.0% |
| Tangible fixed assets | 22/27 | €20,648 | €10,193 | -€10,455 | -50.6% |
| Land and buildings | 22 | €7,273 | €5,686 | -€1,587 | -21.8% |
| Plant, machinery and equipment | 23 | €605 | €0 | -€605 | -100% |
| Furniture and vehicles | 24 | €12,770 | €4,507 | -€8,263 | -64.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €168,272 | €194,198 | +€25,925 | +15.4% |
| Amounts receivable within one year | 40/41 | €22,853 | €26,746 | +€3,893 | +17.0% |
| Trade receivables | 40 | €21,853 | €22,409 | +€557 | +2.5% |
| Other amounts receivable | 41 | €1,000 | €4,337 | +€3,337 | +334% |
| Current investments | 50/53 | - | €103,820 | +€103,820 | |
| Cash at bank and in hand | 54/58 | €144,031 | €62,268 | -€81,764 | -56.8% |
| Deferred charges and accrued income | 490/1 | €1,388 | €1,364 | -€24 | -1.7% |
| Total equity and liabilities | 10/49 | €189,171 | €204,641 | +€15,470 | +8.2% |
| Equity | 10/15 | €153,567 | €154,883 | +€1,316 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,860 | €133,860 | = | 0.0% |
| Distributable reserves | 133 | €133,860 | €133,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,107 | €2,423 | +€1,316 | +119% |
| Amounts payable | 17/49 | €35,604 | €49,758 | +€14,154 | +39.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €35,604 | €49,758 | +€14,154 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €8,001 | €0 | -€8,001 | -100% |
| Trade debts | 44 | €1,584 | €2,855 | +€1,271 | +80.2% |
| Suppliers | 440/4 | €1,584 | €2,855 | +€1,271 | +80.2% |
| Taxes, remuneration and social security | 45 | €15,495 | €13,902 | -€1,593 | -10.3% |
| Taxes | 450/3 | €15,495 | €13,902 | -€1,593 | -10.3% |
| Other amounts payable | 47/48 | €10,523 | €33,000 | +€22,477 | +214% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,358 | €12,934 | -€2,424 | -15.8% |
| Other operating charges | 640/8 | €1,083 | €1,722 | +€638 | +58.9% |
| Gross operating margin | 9900 | €79,534 | €63,188 | -€16,346 | -20.6% |
| Operating profit (loss) | 9901 | €63,093 | €48,533 | -€14,560 | -23.1% |
| Financial income | 75/76B | €192 | €1,443 | +€1,251 | +653% |
| Recurring financial income | 75 | €192 | €1,443 | +€1,251 | +653% |
| Financial charges | 65/66B | €232 | €1,279 | +€1,047 | +452% |
| Recurring financial charges | 65 | €232 | €1,279 | +€1,047 | +452% |
| Profit (loss) for the period before taxes | 9903 | €63,052 | €48,696 | -€14,356 | -22.8% |
| Income taxes | 67/77 | €17,504 | €14,380 | -€3,124 | -17.8% |
| Profit (loss) for the period | 9904 | €45,549 | €34,316 | -€11,232 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,549 | €34,316 | -€11,232 | -24.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.