I3E CONSULT: what changed
Two fiscal 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.
I3E CONSULT
Largest movements
- Receivables within one year -€8,377
down €8,377 (-30.7%), from €27,297 to €18,919
of which Other amounts receivable: -€5,081
- Tangible fixed assets -€3,103
down €3,103 (-11.3%), from €27,426 to €24,323
of which Plant, machinery and equipment: -€2,997
- Cash -€2,346
no longer reported in 2025 (was €2,346)
mainly Other debts (-€17,478) and Tax, wage and social debts (-€8,148)
- Other debts -€17,478
down €17,478 (-85.1%), from €20,534 to €3,056
- Tax, wage and social debts -€8,148
down €8,148 (-37.5%), from €21,702 to €13,554
- Reserves +€6,800
up €6,800 (+68.0%), from €10,000 to €16,800
- Trade debts +€4,115
up €4,115 (+106.0%), from €3,883 to €7,998
- Current portion of long-term debt +€718
new in 2025: €718
- Gross operating margin -€16,081
down €16,081 (-45.0%), from €35,705 to €19,624
- Taxes -€4,923
down €4,923 (-57.9%), from €8,503 to €3,581
- Other operating charges -€2,864
down €2,864 (-73.1%), from €3,920 to €1,056
- Depreciation +€508
up €508 (+9.9%), from €5,126 to €5,634
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.
Cash bridge derived
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 | €58,002 | €44,276 | -€13,726 | -23.7% |
| Fixed assets | 21/28 | €27,426 | €24,323 | -€3,103 | -11.3% |
| Tangible fixed assets | 22/27 | €27,426 | €24,323 | -€3,103 | -11.3% |
| Plant, machinery and equipment | 23 | €20,695 | €17,697 | -€2,997 | -14.5% |
| Furniture and vehicles | 24 | €1,483 | €952 | -€532 | -35.8% |
| Other tangible fixed assets | 26 | €5,248 | €5,674 | +€426 | +8.1% |
| Current assets | 29/58 | €30,576 | €19,953 | -€10,623 | -34.7% |
| Amounts receivable within one year | 40/41 | €27,297 | €18,919 | -€8,377 | -30.7% |
| Trade receivables | 40 | €3,297 | - | -€3,297 | |
| Other amounts receivable | 41 | €24,000 | €18,919 | -€5,081 | -21.2% |
| Cash at bank and in hand | 54/58 | €2,346 | - | -€2,346 | |
| Deferred charges and accrued income | 490/1 | €933 | €1,034 | +€101 | +10.8% |
| Total equity and liabilities | 10/49 | €58,002 | €44,276 | -€13,726 | -23.7% |
| Equity | 10/15 | €11,560 | €18,315 | +€6,754 | +58.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €16,800 | +€6,800 | +68.0% |
| Distributable reserves | 133 | €10,000 | €16,800 | +€6,800 | +68.0% |
| Profit (loss) carried forward | 14 | €60 | €15 | -€46 | -75.8% |
| Amounts payable | 17/49 | €46,441 | €25,961 | -€20,480 | -44.1% |
| Amounts payable within one year | 42/48 | €46,118 | €25,485 | -€20,633 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | - | €718 | +€718 | |
| Financial debts | 43 | - | €160 | +€160 | |
| Credit institutions | 430/8 | - | €160 | +€160 | |
| Trade debts | 44 | €3,883 | €7,998 | +€4,115 | +106.0% |
| Suppliers | 440/4 | €3,883 | €7,998 | +€4,115 | +106.0% |
| Taxes, remuneration and social security | 45 | €21,702 | €13,554 | -€8,148 | -37.5% |
| Taxes | 450/3 | €21,702 | €13,554 | -€8,148 | -37.5% |
| Other amounts payable | 47/48 | €20,534 | €3,056 | -€17,478 | -85.1% |
| Accrued charges and deferred income | 492/3 | €323 | €477 | +€154 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,126 | €5,634 | +€508 | +9.9% |
| Other operating charges | 640/8 | €3,920 | €1,056 | -€2,864 | -73.1% |
| Gross operating margin | 9900 | €35,705 | €19,624 | -€16,081 | -45.0% |
| Operating profit (loss) | 9901 | €26,659 | €12,933 | -€13,726 | -51.5% |
| Financial income | 75/76B | €540 | €465 | -€75 | -13.9% |
| Recurring financial income | 75 | €540 | €465 | -€75 | -13.9% |
| Financial charges | 65/66B | €2,887 | €3,063 | +€176 | +6.1% |
| Recurring financial charges | 65 | €2,887 | €3,063 | +€176 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €24,312 | €10,335 | -€13,977 | -57.5% |
| Income taxes | 67/77 | €8,503 | €3,581 | -€4,923 | -57.9% |
| Profit (loss) for the period | 9904 | €15,808 | €6,754 | -€9,054 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,808 | €6,754 | -€9,054 | -57.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.