I & P CONSULTANCY: 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 & P CONSULTANCY
Largest movements
- Tangible fixed assets +€438,630
up €438,630 (+699%), from €62,709 to €501,339
of which Land and buildings: +€467,582
- Cash -€7,426
down €7,426 (-63.6%), from €11,680 to €4,254
mainly Investment in fixed assets (net) (-€473,160) and Net result for the year (-€22,441)
- Debts after one year +€432,426
up €432,426 (+1,619%), from €26,717 to €459,144
of which Financial debts: +€310,376
- Short-term financial debts +€24,145
new in 2024: €24,145
- Profit (loss) carried forward -€22,441
new in 2024: -€22,441
- Current portion of long-term debt -€12,093
no longer reported in 2024 (was €12,093)
- Depreciation +€23,277
up €23,277 (+207%), from €11,252 to €34,529
- Gross operating margin -€22,748
down €22,748 (-47.9%), from €47,525 to €24,777
- Financial charges +€8,660
up €8,660 (+411%), from €2,107 to €10,768
- Taxes -€4,267
down €4,267, from €4,119 to -€147
- Other operating charges +€734
up €734 (+55.0%), from €1,334 to €2,069
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,115 | €520,435 | +€426,321 | +453% |
| Fixed assets | 21/28 | €62,709 | €501,339 | +€438,630 | +699% |
| Tangible fixed assets | 22/27 | €62,709 | €501,339 | +€438,630 | +699% |
| Land and buildings | 22 | - | €467,582 | +€467,582 | |
| Furniture and vehicles | 24 | €45,009 | €33,757 | -€11,252 | -25.0% |
| Assets under construction and advance payments | 27 | €17,700 | - | -€17,700 | |
| Current assets | 29/58 | €31,405 | €19,096 | -€12,309 | -39.2% |
| Amounts receivable within one year | 40/41 | €19,725 | €14,622 | -€5,103 | -25.9% |
| Trade receivables | 40 | €13,725 | €14,622 | +€897 | +6.5% |
| Other amounts receivable | 41 | €6,000 | - | -€6,000 | |
| Cash at bank and in hand | 54/58 | €11,680 | €4,254 | -€7,426 | -63.6% |
| Deferred charges and accrued income | 490/1 | - | €220 | +€220 | |
| Total equity and liabilities | 10/49 | €94,115 | €520,435 | +€426,321 | +453% |
| Equity | 10/15 | €31,402 | €8,961 | -€22,441 | -71.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,402 | €29,402 | = | 0.0% |
| Distributable reserves | 133 | €29,402 | €29,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€22,441 | -€22,441 | |
| Amounts payable | 17/49 | €62,713 | €511,475 | +€448,762 | +716% |
| Amounts payable after more than one year | 17 | €26,717 | €459,144 | +€432,426 | +1,619% |
| Financial debts | 170/4 | €26,717 | €337,093 | +€310,376 | +1,162% |
| Other amounts payable | 178/9 | - | €122,050 | +€122,050 | |
| Amounts payable within one year | 42/48 | €34,819 | €48,971 | +€14,152 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €12,093 | - | -€12,093 | |
| Financial debts | 43 | - | €24,145 | +€24,145 | |
| Credit institutions | 430/8 | - | €24,145 | +€24,145 | |
| Trade debts | 44 | €2,510 | €3,769 | +€1,258 | +50.1% |
| Suppliers | 440/4 | €2,510 | €3,769 | +€1,258 | +50.1% |
| Taxes, remuneration and social security | 45 | €19,710 | €21,058 | +€1,348 | +6.8% |
| Taxes | 450/3 | €15,888 | €16,344 | +€456 | +2.9% |
| Remuneration and social security | 454/9 | €3,821 | €4,714 | +€893 | +23.4% |
| Other amounts payable | 47/48 | €506 | - | -€506 | |
| Accrued charges and deferred income | 492/3 | €1,176 | €3,360 | +€2,184 | +186% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,252 | €34,529 | +€23,277 | +207% |
| Other operating charges | 640/8 | €1,334 | €2,069 | +€734 | +55.0% |
| Non-recurring operating charges | 66A | €13,078 | - | -€13,078 | |
| Gross operating margin | 9900 | €47,525 | €24,777 | -€22,748 | -47.9% |
| Operating profit (loss) | 9901 | €21,861 | -€11,821 | -€33,682 | |
| Financial charges | 65/66B | €2,107 | €10,768 | +€8,660 | +411% |
| Recurring financial charges | 65 | €2,107 | €10,768 | +€8,660 | +411% |
| Profit (loss) for the period before taxes | 9903 | €19,753 | -€22,589 | -€42,342 | |
| Income taxes | 67/77 | €4,119 | -€147 | -€4,267 | |
| Profit (loss) for the period | 9904 | €15,634 | -€22,441 | -€38,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,634 | -€22,441 | -€38,075 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.