I DO 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 DO CONSULTING
Largest movements
- Receivables within one year -€719,044
down €719,044 (-47.1%), from €1.5m to €806,463
of which Trade receivables: -€719,992
- Cash -€123,396
down €123,396 (-69.5%), from €177,503 to €54,108
mainly Trade debts (-€882,500)
- Trade debts -€882,500
down €882,500 (-57.3%), from €1.5m to €658,244
- Other debts +€21,307
new in 2023: €21,307
- Tax, wage and social debts +€17,700
up €17,700 (+182.8%), from €9,682 to €27,382
of which Remuneration and social security: +€17,700
- Gross operating margin +€17,277
up €17,277, from -€13,127 to €4,149
- Financial income -€513
down €513 (-100.0%), from €513 to €0
- Financial charges -€438
down €438 (-15.2%), from €2,886 to €2,448
- Other operating charges +€318
up €318 (+96.5%), from €330 to €648
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,703,210 | €860,771 | -€842,440 | -49.5% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €1,703,010 | €860,571 | -€842,440 | -49.5% |
| Amounts receivable within one year | 40/41 | €1,525,507 | €806,463 | -€719,044 | -47.1% |
| Trade receivables | 40 | €1,490,213 | €770,220 | -€719,992 | -48.3% |
| Other amounts receivable | 41 | €35,294 | €36,243 | +€949 | +2.7% |
| Cash at bank and in hand | 54/58 | €177,503 | €54,108 | -€123,396 | -69.5% |
| Total equity and liabilities | 10/49 | €1,703,210 | €860,771 | -€842,440 | -49.5% |
| Equity | 10/15 | €59,878 | €60,932 | +€1,054 | +1.8% |
| Contributions | 10/11 | €2,363 | €2,363 | = | 0.0% |
| Contributions outside capital | 11 | €2,363 | - | -€2,363 | |
| Other | 1109/19 | €2,363 | - | -€2,363 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €55,655 | €56,709 | +€1,054 | +1.9% |
| Amounts payable | 17/49 | €1,643,332 | €799,839 | -€843,493 | -51.3% |
| Amounts payable within one year | 42/48 | €1,643,332 | €799,839 | -€843,493 | -51.3% |
| Trade debts | 44 | €1,540,744 | €658,244 | -€882,500 | -57.3% |
| Suppliers | 440/4 | €1,540,744 | €658,244 | -€882,500 | -57.3% |
| Advances received on contracts in progress | 46 | €92,906 | €92,906 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,682 | €27,382 | +€17,700 | +182.8% |
| Taxes | 450/3 | €8,182 | €8,182 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,500 | €19,200 | +€17,700 | +1180.0% |
| Other amounts payable | 47/48 | - | €21,307 | +€21,307 | |
| Other operating charges | 640/8 | €330 | €648 | +€318 | +96.5% |
| Gross operating margin | 9900 | -€13,127 | €4,149 | +€17,277 | |
| Operating profit (loss) | 9901 | -€13,457 | €3,502 | +€16,959 | |
| Financial income | 75/76B | €513 | €0 | -€513 | -100.0% |
| Recurring financial income | 75 | €513 | €0 | -€513 | -100.0% |
| Financial charges | 65/66B | €2,886 | €2,448 | -€438 | -15.2% |
| Recurring financial charges | 65 | €2,886 | €2,448 | -€438 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,830 | €1,054 | +€16,884 | |
| Profit (loss) for the period | 9904 | -€15,830 | €1,054 | +€16,884 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,830 | €1,054 | +€16,884 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.