I & S 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.
What changed
I & S Consult
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€101,785
2024 · -€109,202+€7,416
Equity
€1.1m
2024 · €1.2m-€101,785
Cash
€91,037
2024 · €100,331-€9,294
Balance sheet total
€1.5m
2024 · €1.5m-€72,336
Largest movements
Assets
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
Equity and liabilities
- Reserves -€101,785
down €101,785 (-9.1%), from €1.1m to €1.0m
of which Distributable reserves: -€101,785
- Debts after one year +€68,691
up €68,691 (+38.6%), from €177,984 to €246,674
of which Other amounts payable: +€84,194
- Tax, wage and social debts -€41,918
down €41,918 (-88.8%), from €47,212 to €5,295
Income statement
- Gross operating margin +€8,291
up €8,291 (+15.3%), from -€54,358 to -€46,067
- Financial charges +€2,841
up €2,841 (+22.5%), from €12,631 to €15,472
- Depreciation -€2,636
down €2,636 (-7.3%), from €36,261 to €33,625
- Financial income -€2,453
down €2,453 (-83.4%), from €2,941 to €487
of which Financial income: -€2,453
- Other operating charges -€1,980
down €1,980 (-22.8%), from €8,673 to €6,693
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.
Result 2024
-€109,202
Gross operating margin
+€8,291
Depreciation
+€2,636
Other operating charges
+€1,980
Financial income
-€2,453
Financial charges
-€2,841
Taxes
-€196
Result 2025
-€101,785
raises the resultlowers the result
Derived cash bridge
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.
From operations
-€106,269
Investment
+€28,093
Financing
+€68,882
Cash 2024
€100,331
From operations (derived)
-€106,269
Net result for the year
-€101,785
Depreciation
+€33,625
Receivables within one year
+€560
Deferred charges and accrued income
+€764
Trade debts
+€527
Tax, wage and social debts
-€41,918
Other debts
+€2,181
Accrued charges and deferred income
-€224
Investment (derived)
+€28,093
Investment in fixed assets (net)
-€21,907
Current investments
+€50,000
Financing
+€68,882
Debts after one year
+€68,691
Current portion of long-term debt
+€192
Cash 2025
€91,037
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,527,244 | €1,454,908 | -€72,336 | -4.7% |
| Fixed assets | 21/28 | €1,373,755 | €1,362,037 | -€11,718 | -0.9% |
| Tangible fixed assets | 22/27 | €657,266 | €645,548 | -€11,718 | -1.8% |
| Land and buildings | 22 | €649,232 | €632,375 | -€16,857 | -2.6% |
| Plant, machinery and equipment | 23 | €2,612 | €13,173 | +€10,561 | +404% |
| Furniture and vehicles | 24 | €5,422 | €0 | -€5,422 | -100% |
| Financial fixed assets | 28 | €716,489 | €716,489 | = | 0.0% |
| Current assets | 29/58 | €153,490 | €92,872 | -€60,618 | -39.5% |
| Amounts receivable within one year | 40/41 | €1,482 | €922 | -€560 | -37.8% |
| Trade receivables | 40 | €0 | €20 | +€20 | |
| Other amounts receivable | 41 | €1,482 | €902 | -€580 | -39.2% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €100,331 | €91,037 | -€9,294 | -9.3% |
| Deferred charges and accrued income | 490/1 | €1,678 | €913 | -€764 | -45.6% |
| Total equity and liabilities | 10/49 | €1,527,244 | €1,454,908 | -€72,336 | -4.7% |
| Equity | 10/15 | €1,194,126 | €1,092,341 | -€101,785 | -8.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €11,668 | €11,668 | = | 0.0% |
| Reserves | 13 | €1,120,958 | €1,019,173 | -€101,785 | -9.1% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,205 | €38,205 | = | 0.0% |
| Distributable reserves | 133 | €1,076,603 | €974,818 | -€101,785 | -9.5% |
| Amounts payable | 17/49 | €333,119 | €362,568 | +€29,449 | +8.8% |
| Amounts payable after more than one year | 17 | €177,984 | €246,674 | +€68,691 | +38.6% |
| Financial debts | 170/4 | €40,417 | €24,914 | -€15,503 | -38.4% |
| Other amounts payable | 178/9 | €137,567 | €221,761 | +€84,194 | +61.2% |
| Amounts payable within one year | 42/48 | €153,952 | €114,935 | -€39,017 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €16,595 | €16,787 | +€192 | +1.2% |
| Trade debts | 44 | €2,045 | €2,572 | +€527 | +25.8% |
| Suppliers | 440/4 | €2,045 | €2,572 | +€527 | +25.8% |
| Taxes, remuneration and social security | 45 | €47,212 | €5,295 | -€41,918 | -88.8% |
| Taxes | 450/3 | €47,212 | €5,295 | -€41,918 | -88.8% |
| Other amounts payable | 47/48 | €88,100 | €90,282 | +€2,181 | +2.5% |
| Accrued charges and deferred income | 492/3 | €1,182 | €958 | -€224 | -19.0% |
| Non-recurring operating income | 76A | €0 | €1,700 | +€1,700 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,261 | €33,625 | -€2,636 | -7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €8,673 | €6,693 | -€1,980 | -22.8% |
| Gross operating margin | 9900 | -€54,358 | -€46,067 | +€8,291 | +15.3% |
| Operating profit (loss) | 9901 | -€99,291 | -€86,385 | +€12,907 | +13.0% |
| Financial income | 75/76B | €2,941 | €487 | -€2,453 | -83.4% |
| Recurring financial income | 75 | €2,941 | €487 | -€2,453 | -83.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €12,631 | €15,472 | +€2,841 | +22.5% |
| Recurring financial charges | 65 | €12,631 | €15,472 | +€2,841 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€108,982 | -€101,370 | +€7,612 | +7.0% |
| Income taxes | 67/77 | €220 | €415 | +€196 | +88.9% |
| Profit (loss) for the period | 9904 | -€109,202 | -€101,785 | +€7,416 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€109,202 | -€101,785 | +€7,416 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.