I3E 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.
I3E CONSULTING
Largest movements
- Tangible fixed assets -€18,980
down €18,980 (-23.7%), from €80,140 to €61,160
of which Furniture and vehicles: -€14,868
- Deferred charges and accrued income +€5,473
up €5,473 (+486.8%), from €1,124 to €6,597
- Other debts -€26,365
down €26,365 (-16.8%), from €157,111 to €130,746
- Reserves +€10,500
new in 2025: €10,500
- Tax, wage and social debts +€2,648
up €2,648 (+12.9%), from €20,490 to €23,138
of which Taxes: +€2,498
- Gross operating margin +€16,749
up €16,749 (+11.3%), from €148,451 to €165,200
- Taxes +€5,157
up €5,157 (+17.8%), from €29,038 to €34,195
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 | €198,846 | €184,167 | -€14,679 | -7.4% |
| Fixed assets | 21/28 | €80,140 | €61,160 | -€18,980 | -23.7% |
| Tangible fixed assets | 22/27 | €80,140 | €61,160 | -€18,980 | -23.7% |
| Plant, machinery and equipment | 23 | €866 | €547 | -€319 | -36.8% |
| Furniture and vehicles | 24 | €53,683 | €38,815 | -€14,868 | -27.7% |
| Other tangible fixed assets | 26 | €25,591 | €21,797 | -€3,794 | -14.8% |
| Current assets | 29/58 | €118,706 | €123,008 | +€4,301 | +3.6% |
| Amounts receivable within one year | 40/41 | €26,827 | €26,620 | -€207 | -0.8% |
| Trade receivables | 40 | €21,954 | €26,620 | +€4,666 | +21.3% |
| Other amounts receivable | 41 | €4,873 | - | -€4,873 | |
| Cash at bank and in hand | 54/58 | €90,755 | €89,791 | -€964 | -1.1% |
| Deferred charges and accrued income | 490/1 | €1,124 | €6,597 | +€5,473 | +486.8% |
| Total equity and liabilities | 10/49 | €198,846 | €184,167 | -€14,679 | -7.4% |
| Equity | 10/15 | €18,674 | €29,513 | +€10,839 | +58.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €10,500 | +€10,500 | |
| Distributable reserves | 133 | - | €10,500 | +€10,500 | |
| Profit (loss) carried forward | 14 | €74 | €413 | +€339 | +457.2% |
| Amounts payable | 17/49 | €180,172 | €154,654 | -€25,518 | -14.2% |
| Amounts payable within one year | 42/48 | €180,172 | €154,654 | -€25,518 | -14.2% |
| Trade debts | 44 | €2,570 | €769 | -€1,801 | -70.1% |
| Suppliers | 440/4 | €2,570 | €769 | -€1,801 | -70.1% |
| Taxes, remuneration and social security | 45 | €20,490 | €23,138 | +€2,648 | +12.9% |
| Taxes | 450/3 | €18,790 | €21,288 | +€2,498 | +13.3% |
| Remuneration and social security | 454/9 | €1,700 | €1,850 | +€150 | +8.8% |
| Other amounts payable | 47/48 | €157,111 | €130,746 | -€26,365 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,897 | €18,980 | +€83 | +0.4% |
| Other operating charges | 640/8 | €1,122 | €1,186 | +€64 | +5.7% |
| Non-recurring operating charges | 66A | €94 | - | -€94 | |
| Gross operating margin | 9900 | €148,451 | €165,200 | +€16,749 | +11.3% |
| Operating profit (loss) | 9901 | €128,338 | €145,034 | +€16,696 | +13.0% |
| Financial income | 75/76B | €369 | €149 | -€220 | -59.6% |
| Recurring financial income | 75 | €369 | €149 | -€220 | -59.6% |
| Financial charges | 65/66B | €108 | €149 | +€40 | +37.2% |
| Recurring financial charges | 65 | €108 | €149 | +€40 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €128,599 | €145,034 | +€16,435 | +12.8% |
| Income taxes | 67/77 | €29,038 | €34,195 | +€5,157 | +17.8% |
| Profit (loss) for the period | 9904 | €99,561 | €110,839 | +€11,278 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99,561 | €110,839 | +€11,278 | +11.3% |
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 11 October 2026 via checked.be.