I-consultancy: what changed
Two fiscal 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-consultancy
Largest movements
- Cash -€24,636
down €24,636 (-46.3%), from €53,165 to €28,529
mainly Other debts (-€24,790) and Receivables within one year (-€20,089)
- Receivables within one year +€20,089
up €20,089 (+117.2%), from €17,136 to €37,225
of which Trade receivables: +€20,454
- Tangible fixed assets -€2,751
down €2,751 (-12.0%), from €22,944 to €20,193
of which Other tangible fixed assets: -€7,631
- Other debts -€24,790
down €24,790 (-91.3%), from €27,153 to €2,363
- Trade debts +€20,044
up €20,044 (+193.3%), from €10,371 to €30,414
- Tax, wage and social debts -€4,195
down €4,195 (-21.2%), from €19,784 to €15,589
of which Taxes: -€6,195
- Profit (loss) carried forward +€3,537
up €3,537 (+39.2%), from -€9,028 to -€5,491
- Short-term financial debts -€1,889
down €1,889 (-100.0%), from €1,889 to €0
- Gross operating margin +€9,760
up €9,760 (+118.5%), from €8,236 to €17,996
- Depreciation -€2,558
down €2,558 (-21.7%), from €11,810 to €9,251
- Financial charges -€340
down €340 (-7.5%), from €4,546 to €4,205
- Taxes +€291
up €291 (+110.5%), from €263 to €554
- Other operating charges -€199
down €199 (-30.1%), from €662 to €463
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 | €93,669 | €86,375 | -€7,294 | -7.8% |
| Fixed assets | 21/28 | €22,944 | €20,193 | -€2,751 | -12.0% |
| Tangible fixed assets | 22/27 | €22,944 | €20,193 | -€2,751 | -12.0% |
| Furniture and vehicles | 24 | €0 | €4,879 | +€4,879 | |
| Other tangible fixed assets | 26 | €22,944 | €15,313 | -€7,631 | -33.3% |
| Current assets | 29/58 | €70,725 | €66,183 | -€4,542 | -6.4% |
| Amounts receivable within one year | 40/41 | €17,136 | €37,225 | +€20,089 | +117.2% |
| Trade receivables | 40 | €16,423 | €36,877 | +€20,454 | +124.5% |
| Other amounts receivable | 41 | €713 | €348 | -€365 | -51.2% |
| Cash at bank and in hand | 54/58 | €53,165 | €28,529 | -€24,636 | -46.3% |
| Deferred charges and accrued income | 490/1 | €424 | €429 | +€5 | +1.1% |
| Total equity and liabilities | 10/49 | €93,669 | €86,375 | -€7,294 | -7.8% |
| Equity | 10/15 | €34,472 | €38,009 | +€3,537 | +10.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,500 | €40,500 | = | 0.0% |
| Distributable reserves | 133 | €40,500 | €40,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,028 | -€5,491 | +€3,537 | +39.2% |
| Amounts payable | 17/49 | €59,197 | €48,366 | -€10,830 | -18.3% |
| Amounts payable within one year | 42/48 | €59,197 | €48,366 | -€10,830 | -18.3% |
| Financial debts | 43 | €1,889 | €0 | -€1,889 | -100.0% |
| Credit institutions | 430/8 | €1,889 | €0 | -€1,889 | -100.0% |
| Trade debts | 44 | €10,371 | €30,414 | +€20,044 | +193.3% |
| Suppliers | 440/4 | €10,371 | €30,414 | +€20,044 | +193.3% |
| Taxes, remuneration and social security | 45 | €19,784 | €15,589 | -€4,195 | -21.2% |
| Taxes | 450/3 | €19,784 | €13,589 | -€6,195 | -31.3% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €27,153 | €2,363 | -€24,790 | -91.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,810 | €9,251 | -€2,558 | -21.7% |
| Other operating charges | 640/8 | €662 | €463 | -€199 | -30.1% |
| Gross operating margin | 9900 | €8,236 | €17,996 | +€9,760 | +118.5% |
| Operating profit (loss) | 9901 | -€4,236 | €8,281 | +€12,517 | |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €4,546 | €4,205 | -€340 | -7.5% |
| Recurring financial charges | 65 | €4,546 | €4,205 | -€340 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,782 | €4,091 | +€12,872 | |
| Income taxes | 67/77 | €263 | €554 | +€291 | +110.5% |
| Profit (loss) for the period | 9904 | -€9,045 | €3,537 | +€12,581 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,045 | €3,537 | +€12,581 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.