I F Consulting: what changed
I F Consulting
Largest movements
- Tangible fixed assets -€15,949
down €15,949 (-52.8%), from €30,195 to €14,246
- Receivables within one year +€9,402
up €9,402 (+148%), from €6,365 to €15,766
of which Trade receivables: +€8,127
- Debts after one year -€5,918
no longer reported in 2025 (was €5,918)
- Tax, wage and social debts -€3,590
down €3,590 (-53.5%), from €6,709 to €3,119
- Reserves +€1,016
up €1,016 (+92.0%), from €1,105 to €2,121
- Trade debts +€976
up €976 (+65.7%), from €1,486 to €2,462
- Other debts +€573
up €573 (+3.5%), from €16,196 to €16,769
- Gross operating margin -€7,848
down €7,848 (-28.6%), from €27,396 to €19,548
- Depreciation +€1,981
up €1,981 (+14.2%), from €13,968 to €15,949
- Taxes -€1,284
down €1,284 (-58.3%), from €2,201 to €917
- Financial charges -€293
down €293 (-30.2%), from €971 to €678
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,544 | €32,888 | -€6,655 | -16.8% |
| Fixed assets | 21/28 | €30,195 | €14,246 | -€15,949 | -52.8% |
| Tangible fixed assets | 22/27 | €30,195 | €14,246 | -€15,949 | -52.8% |
| Furniture and vehicles | 24 | €30,195 | €14,246 | -€15,949 | -52.8% |
| Current assets | 29/58 | €9,349 | €18,642 | +€9,294 | +99.4% |
| Amounts receivable within one year | 40/41 | €6,365 | €15,766 | +€9,402 | +148% |
| Trade receivables | 40 | €6,365 | €14,491 | +€8,127 | +128% |
| Other amounts receivable | 41 | - | €1,275 | +€1,275 | |
| Cash at bank and in hand | 54/58 | €1,410 | €1,274 | -€136 | -9.7% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,603 | +€29 | +1.8% |
| Total equity and liabilities | 10/49 | €39,544 | €32,888 | -€6,655 | -16.8% |
| Equity | 10/15 | €3,605 | €4,621 | +€1,016 | +28.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,105 | €2,121 | +€1,016 | +92.0% |
| Distributable reserves | 133 | €1,105 | €2,121 | +€1,016 | +92.0% |
| Amounts payable | 17/49 | €35,939 | €28,267 | -€7,672 | -21.3% |
| Amounts payable after more than one year | 17 | €5,918 | - | -€5,918 | |
| Financial debts | 170/4 | €5,918 | - | -€5,918 | |
| Amounts payable within one year | 42/48 | €30,021 | €28,267 | -€1,754 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €5,630 | €5,918 | +€287 | +5.1% |
| Trade debts | 44 | €1,486 | €2,462 | +€976 | +65.7% |
| Suppliers | 440/4 | €1,486 | €2,462 | +€976 | +65.7% |
| Taxes, remuneration and social security | 45 | €6,709 | €3,119 | -€3,590 | -53.5% |
| Taxes | 450/3 | €6,709 | €3,119 | -€3,590 | -53.5% |
| Other amounts payable | 47/48 | €16,196 | €16,769 | +€573 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,968 | €15,949 | +€1,981 | +14.2% |
| Other operating charges | 640/8 | €1,271 | €1,017 | -€254 | -20.0% |
| Gross operating margin | 9900 | €27,396 | €19,548 | -€7,848 | -28.6% |
| Operating profit (loss) | 9901 | €12,157 | €2,582 | -€9,575 | -78.8% |
| Financial income | 75/76B | €0 | €30 | +€29 | +294,900% |
| Recurring financial income | 75 | €0 | €30 | +€29 | +294,900% |
| Financial charges | 65/66B | €971 | €678 | -€293 | -30.2% |
| Recurring financial charges | 65 | €971 | €678 | -€293 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €11,186 | €1,934 | -€9,252 | -82.7% |
| Income taxes | 67/77 | €2,201 | €917 | -€1,284 | -58.3% |
| Profit (loss) for the period | 9904 | €8,984 | €1,016 | -€7,968 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,984 | €1,016 | -€7,968 | -88.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.