i-WAN 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-WAN Consultancy
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-15.4%), from €97,233 to €82,233
- Receivables within one year +€2,264
up €2,264 (+16.7%), from €13,592 to €15,856
- Debts after one year -€13,893
no longer reported in 2025 (was €13,893)
- Current portion of long-term debt -€8,981
down €8,981 (-39.3%), from €22,874 to €13,893
- Profit (loss) carried forward +€6,713
up €6,713 (+13.2%), from €50,676 to €57,389
- Other debts +€2,203
up €2,203 (+5.1%), from €42,830 to €45,033
- Gross operating margin +€13,359
up €13,359 (+19.0%), from €70,228 to €83,587
- Taxes +€2,465
up €2,465 (+22.3%), from €11,059 to €13,524
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 | €149,383 | €134,831 | -€14,552 | -9.7% |
| Formation expenses | 20 | €511 | €166 | -€345 | -67.5% |
| Fixed assets | 21/28 | €99,083 | €83,303 | -€15,780 | -15.9% |
| Intangible fixed assets | 21 | €97,233 | €82,233 | -€15,000 | -15.4% |
| Tangible fixed assets | 22/27 | €1,751 | €971 | -€780 | -44.5% |
| Furniture and vehicles | 24 | €1,751 | €971 | -€780 | -44.5% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €49,789 | €51,362 | +€1,573 | +3.2% |
| Amounts receivable within one year | 40/41 | €13,592 | €15,856 | +€2,264 | +16.7% |
| Trade receivables | 40 | €13,592 | €15,856 | +€2,264 | +16.7% |
| Cash at bank and in hand | 54/58 | €36,185 | €35,493 | -€691 | -1.9% |
| Deferred charges and accrued income | 490/1 | €13 | €13 | = | 0.0% |
| Total equity and liabilities | 10/49 | €149,383 | €134,831 | -€14,552 | -9.7% |
| Equity | 10/15 | €55,676 | €62,389 | +€6,713 | +12.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,676 | €57,389 | +€6,713 | +13.2% |
| Amounts payable | 17/49 | €93,707 | €72,442 | -€21,265 | -22.7% |
| Amounts payable after more than one year | 17 | €13,893 | - | -€13,893 | |
| Financial debts | 170/4 | €13,893 | - | -€13,893 | |
| Amounts payable within one year | 42/48 | €79,814 | €72,442 | -€7,372 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €22,874 | €13,893 | -€8,981 | -39.3% |
| Trade debts | 44 | €50 | €102 | +€52 | +104% |
| Suppliers | 440/4 | €50 | €102 | +€52 | +104% |
| Taxes, remuneration and social security | 45 | €14,060 | €13,414 | -€646 | -4.6% |
| Taxes | 450/3 | €14,060 | €13,414 | -€646 | -4.6% |
| Other amounts payable | 47/48 | €42,830 | €45,033 | +€2,203 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,390 | €16,124 | -€266 | -1.6% |
| Other operating charges | 640/8 | €1,404 | €1,042 | -€362 | -25.8% |
| Gross operating margin | 9900 | €70,228 | €83,587 | +€13,359 | +19.0% |
| Operating profit (loss) | 9901 | €52,434 | €66,420 | +€13,986 | +26.7% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,935 | €1,191 | -€744 | -38.4% |
| Recurring financial charges | 65 | €1,935 | €1,191 | -€744 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €50,499 | €65,237 | +€14,738 | +29.2% |
| Income taxes | 67/77 | €11,059 | €13,524 | +€2,465 | +22.3% |
| Profit (loss) for the period | 9904 | €39,440 | €51,713 | +€12,273 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,440 | €51,713 | +€12,273 | +31.1% |
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.