IA 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.
IA CONSULT
Largest movements
- Tangible fixed assets -€6,603
down €6,603 (-24.1%), from €27,406 to €20,803
- Deferred charges and accrued income +€6,500
new in 2025: €6,500
- Cash -€6,364
down €6,364 (-91.1%), from €6,986 to €622
mainly Net result for the year (-€11,566) and Deferred charges and accrued income (-€6,500)
- Receivables within one year -€5,287
down €5,287 (-28.1%), from €18,832 to €13,546
- Profit (loss) carried forward -€11,566
down €11,566 (-26.7%), from €43,257 to €31,691
- Gross operating margin -€17,776
down €17,776, from €15,447 to -€2,329
- Taxes +€988
up €988 (+7984.1%), from €12 to €1,000
- Depreciation +€959
up €959 (+17.0%), from €5,644 to €6,603
- Financial charges -€704
down €704 (-85.1%), from €828 to €124
- Other operating charges +€398
up €398 (+35.8%), from €1,112 to €1,511
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 | €53,224 | €41,471 | -€11,753 | -22.1% |
| Fixed assets | 21/28 | €27,406 | €20,803 | -€6,603 | -24.1% |
| Tangible fixed assets | 22/27 | €27,406 | €20,803 | -€6,603 | -24.1% |
| Furniture and vehicles | 24 | €27,406 | €20,803 | -€6,603 | -24.1% |
| Current assets | 29/58 | €25,819 | €20,668 | -€5,151 | -19.9% |
| Amounts receivable within one year | 40/41 | €18,832 | €13,546 | -€5,287 | -28.1% |
| Other amounts receivable | 41 | €18,832 | €13,546 | -€5,287 | -28.1% |
| Cash at bank and in hand | 54/58 | €6,986 | €622 | -€6,364 | -91.1% |
| Deferred charges and accrued income | 490/1 | - | €6,500 | +€6,500 | |
| Total equity and liabilities | 10/49 | €53,224 | €41,471 | -€11,753 | -22.1% |
| Equity | 10/15 | €48,757 | €37,191 | -€11,566 | -23.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,257 | €31,691 | -€11,566 | -26.7% |
| Amounts payable | 17/49 | €4,467 | €4,280 | -€187 | -4.2% |
| Amounts payable within one year | 42/48 | €4,467 | €4,280 | -€187 | -4.2% |
| Trade debts | 44 | €4,467 | €4,280 | -€187 | -4.2% |
| Suppliers | 440/4 | €4,467 | €4,280 | -€187 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,644 | €6,603 | +€959 | +17.0% |
| Other operating charges | 640/8 | €1,112 | €1,511 | +€398 | +35.8% |
| Gross operating margin | 9900 | €15,447 | -€2,329 | -€17,776 | |
| Operating profit (loss) | 9901 | €8,690 | -€10,442 | -€19,133 | |
| Financial charges | 65/66B | €828 | €124 | -€704 | -85.1% |
| Recurring financial charges | 65 | €828 | €124 | -€704 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €7,863 | -€10,566 | -€18,429 | |
| Income taxes | 67/77 | €12 | €1,000 | +€988 | +7984.1% |
| Profit (loss) for the period | 9904 | €7,850 | -€11,566 | -€19,416 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,850 | -€11,566 | -€19,416 |
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 7 October 2026 via checked.be.