I.S. 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.S. CONSULTING
Largest movements
- Receivables within one year +€44,181
up €44,181 (+18.9%), from €234,358 to €278,539
of which Other amounts receivable: +€44,378
- Cash +€30,765
up €30,765 (+38.7%), from €79,436 to €110,201
mainly Other debts (+€60,775) and Net result for the year (+€58,354)
- Other debts +€60,775
new in 2025: €60,775
- Trade debts +€11,069
up €11,069 (+1,449%), from €764 to €11,833
- Tax, wage and social debts +€8,017
up €8,017 (+69.2%), from €11,590 to €19,607
of which Taxes: +€7,921
- Reserves -€6,646
down €6,646 (-3.8%), from €174,583 to €167,937
of which Distributable reserves: -€6,646
- Gross operating margin -€6,908
down €6,908 (-8.8%), from €78,080 to €71,173
- Taxes -€6,175
down €6,175 (-21.3%), from €29,023 to €22,848
- Depreciation -€2,634
down €2,634 (-49.9%), from €5,281 to €2,647
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,774 | €401,929 | +€73,154 | +22.3% |
| Fixed assets | 21/28 | €13,052 | €10,405 | -€2,647 | -20.3% |
| Tangible fixed assets | 22/27 | €12,332 | €9,685 | -€2,647 | -21.5% |
| Furniture and vehicles | 24 | €3,188 | €1,461 | -€1,727 | -54.2% |
| Other tangible fixed assets | 26 | €9,143 | €8,223 | -€920 | -10.1% |
| Financial fixed assets | 28 | €721 | €721 | = | 0.0% |
| Current assets | 29/58 | €315,722 | €391,523 | +€75,801 | +24.0% |
| Amounts receivable within one year | 40/41 | €234,358 | €278,539 | +€44,181 | +18.9% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €234,161 | €278,539 | +€44,378 | +19.0% |
| Cash at bank and in hand | 54/58 | €79,436 | €110,201 | +€30,765 | +38.7% |
| Deferred charges and accrued income | 490/1 | €1,928 | €2,783 | +€855 | +44.3% |
| Total equity and liabilities | 10/49 | €328,774 | €401,929 | +€73,154 | +22.3% |
| Equity | 10/15 | €309,554 | €302,968 | -€6,586 | -2.1% |
| Contributions | 10/11 | €18,532 | €18,592 | +€60 | +0.3% |
| Reserves | 13 | €174,583 | €167,937 | -€6,646 | -3.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Other | 1319 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €172,724 | €166,077 | -€6,646 | -3.8% |
| Profit (loss) carried forward | 14 | €116,439 | €116,439 | +€0 | 0.0% |
| Amounts payable | 17/49 | €19,220 | €98,961 | +€79,740 | +415% |
| Amounts payable within one year | 42/48 | €19,220 | €98,961 | +€79,740 | +415% |
| Current portion of amounts payable after more than one year | 42 | €6,867 | €6,746 | -€121 | -1.8% |
| Trade debts | 44 | €764 | €11,833 | +€11,069 | +1,449% |
| Suppliers | 440/4 | €764 | €11,833 | +€11,069 | +1,449% |
| Taxes, remuneration and social security | 45 | €11,590 | €19,607 | +€8,017 | +69.2% |
| Taxes | 450/3 | €11,570 | €19,491 | +€7,921 | +68.5% |
| Remuneration and social security | 454/9 | €20 | €116 | +€96 | +480% |
| Other amounts payable | 47/48 | - | €60,775 | +€60,775 | |
| Non-recurring operating income | 76A | €4,998 | - | -€4,998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,281 | €2,647 | -€2,634 | -49.9% |
| Other operating charges | 640/8 | €848 | €612 | -€235 | -27.7% |
| Gross operating margin | 9900 | €78,080 | €71,173 | -€6,908 | -8.8% |
| Operating profit (loss) | 9901 | €71,952 | €67,913 | -€4,038 | -5.6% |
| Financial income | 75/76B | €13,848 | €13,949 | +€101 | +0.7% |
| Recurring financial income | 75 | €13,848 | €13,949 | +€101 | +0.7% |
| Financial charges | 65/66B | €941 | €660 | -€281 | -29.8% |
| Recurring financial charges | 65 | €941 | €660 | -€281 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €84,858 | €81,202 | -€3,657 | -4.3% |
| Income taxes | 67/77 | €29,023 | €22,848 | -€6,175 | -21.3% |
| Profit (loss) for the period | 9904 | €55,836 | €58,354 | +€2,518 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,836 | €58,354 | +€2,518 | +4.5% |
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 23 October 2026 via checked.be.