I-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-Consult
Largest movements
- Deferred charges and accrued income +€28,427
up €28,427 (+3879.3%), from €733 to €29,160
- Cash -€8,885
down €8,885 (-82.4%), from €10,783 to €1,898
mainly Deferred charges and accrued income (-€28,427) and Tax, wage and social debts (-€6,135)
- Receivables within one year +€3,881
up €3,881 (+36.2%), from €10,712 to €14,594
of which Other amounts receivable: +€13,561
- Tangible fixed assets -€3,438
down €3,438 (-29.1%), from €11,798 to €8,360
- Other debts +€27,146
up €27,146 (+1259.4%), from €2,155 to €29,301
- Tax, wage and social debts -€6,135
down €6,135 (-93.9%), from €6,530 to €396
- Profit (loss) carried forward -€1,755
down €1,755 (-50.4%), from €3,485 to €1,730
- Trade debts +€730
up €730 (+48.8%), from €1,495 to €2,225
- Write-downs -€4,000
down €4,000 (-100.0%), from €4,000 to €0
- Taxes -€2,835
down €2,835 (-87.8%), from €3,230 to €396
- Gross operating margin -€2,439
down €2,439 (-9.8%), from €24,876 to €22,437
- Other operating charges -€1,412
down €1,412 (-81.5%), from €1,734 to €322
- Financial charges -€429
down €429 (-17.9%), from €2,397 to €1,968
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.
Cash bridge derived
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 | €34,126 | €54,112 | +€19,986 | +58.6% |
| Fixed assets | 21/28 | €11,898 | €8,460 | -€3,438 | -28.9% |
| Tangible fixed assets | 22/27 | €11,798 | €8,360 | -€3,438 | -29.1% |
| Furniture and vehicles | 24 | €11,798 | €8,360 | -€3,438 | -29.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €22,228 | €45,651 | +€23,423 | +105.4% |
| Amounts receivable within one year | 40/41 | €10,712 | €14,594 | +€3,881 | +36.2% |
| Trade receivables | 40 | €10,520 | €840 | -€9,680 | -92.0% |
| Other amounts receivable | 41 | €192 | €13,754 | +€13,561 | +7049.9% |
| Cash at bank and in hand | 54/58 | €10,783 | €1,898 | -€8,885 | -82.4% |
| Deferred charges and accrued income | 490/1 | €733 | €29,160 | +€28,427 | +3879.3% |
| Total equity and liabilities | 10/49 | €34,126 | €54,112 | +€19,986 | +58.6% |
| Equity | 10/15 | €23,945 | €22,190 | -€1,755 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,485 | €1,730 | -€1,755 | -50.4% |
| Amounts payable | 17/49 | €10,181 | €31,922 | +€21,741 | +213.6% |
| Amounts payable within one year | 42/48 | €10,181 | €31,922 | +€21,741 | +213.6% |
| Trade debts | 44 | €1,495 | €2,225 | +€730 | +48.8% |
| Suppliers | 440/4 | €1,495 | €2,225 | +€730 | +48.8% |
| Taxes, remuneration and social security | 45 | €6,530 | €396 | -€6,135 | -93.9% |
| Taxes | 450/3 | €6,530 | €396 | -€6,135 | -93.9% |
| Other amounts payable | 47/48 | €2,155 | €29,301 | +€27,146 | +1259.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,482 | €3,438 | -€45 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,000 | €0 | -€4,000 | -100.0% |
| Other operating charges | 640/8 | €1,734 | €322 | -€1,412 | -81.5% |
| Non-recurring operating charges | 66A | €64 | €18,076 | +€18,012 | +28143.3% |
| Gross operating margin | 9900 | €24,876 | €22,437 | -€2,439 | -9.8% |
| Operating profit (loss) | 9901 | €15,596 | €602 | -€14,994 | -96.1% |
| Financial income | 75/76B | €6 | €6 | +€0 | +3.7% |
| Recurring financial income | 75 | €6 | €6 | +€0 | +3.7% |
| Financial charges | 65/66B | €2,397 | €1,968 | -€429 | -17.9% |
| Recurring financial charges | 65 | €2,397 | €1,968 | -€429 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €13,205 | -€1,360 | -€14,565 | |
| Income taxes | 67/77 | €3,230 | €396 | -€2,835 | -87.8% |
| Profit (loss) for the period | 9904 | €9,975 | -€1,755 | -€11,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,975 | -€1,755 | -€11,730 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.