IAA CONSULT: 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.
IAA CONSULT
Largest movements
- Receivables within one year -€116,846
down €116,846 (-99.5%), from €117,440 to €594
of which Trade receivables: -€116,187
- Tangible fixed assets -€40,092
down €40,092 (-12.8%), from €312,609 to €272,518
of which Furniture and vehicles: -€22,753
- Cash +€8,455
up €8,455 (+856%), from €988 to €9,443
mainly Receivables within one year (+€116,846) and Depreciation (+€45,829)
- Intangible fixed assets -€5,738
down €5,738 (-25.0%), from €22,950 to €17,213
- Trade debts -€95,707
down €95,707 (-96.0%), from €99,702 to €3,995
- Profit (loss) carried forward -€60,720
down €60,720 (-20.3%), from -€299,668 to -€360,387
- Gross operating margin +€16,928
up €16,928 (+59.2%), from -€28,610 to -€11,682
- Depreciation +€2,365
up €2,365 (+5.4%), from €43,464 to €45,829
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 | €454,713 | €300,124 | -€154,590 | -34.0% |
| Fixed assets | 21/28 | €335,559 | €289,730 | -€45,829 | -13.7% |
| Intangible fixed assets | 21 | €22,950 | €17,213 | -€5,738 | -25.0% |
| Tangible fixed assets | 22/27 | €312,609 | €272,518 | -€40,092 | -12.8% |
| Land and buildings | 22 | €221,320 | €204,601 | -€16,720 | -7.6% |
| Plant, machinery and equipment | 23 | €1,845 | €1,226 | -€619 | -33.5% |
| Furniture and vehicles | 24 | €89,444 | €66,691 | -€22,753 | -25.4% |
| Current assets | 29/58 | €119,154 | €10,394 | -€108,760 | -91.3% |
| Amounts receivable within one year | 40/41 | €117,440 | €594 | -€116,846 | -99.5% |
| Trade receivables | 40 | €116,187 | - | -€116,187 | |
| Other amounts receivable | 41 | €1,253 | €594 | -€659 | -52.6% |
| Cash at bank and in hand | 54/58 | €988 | €9,443 | +€8,455 | +856% |
| Deferred charges and accrued income | 490/1 | €726 | €356 | -€369 | -50.9% |
| Total equity and liabilities | 10/49 | €454,713 | €300,124 | -€154,590 | -34.0% |
| Equity | 10/15 | -€285,828 | -€346,547 | -€60,720 | -21.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,440 | €1,440 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,440 | €1,440 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,440 | €1,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€299,668 | -€360,387 | -€60,720 | -20.3% |
| Amounts payable | 17/49 | €740,541 | €646,671 | -€93,870 | -12.7% |
| Amounts payable within one year | 42/48 | €739,983 | €646,671 | -€93,312 | -12.6% |
| Trade debts | 44 | €99,702 | €3,995 | -€95,707 | -96.0% |
| Suppliers | 440/4 | €99,702 | €3,995 | -€95,707 | -96.0% |
| Taxes, remuneration and social security | 45 | €2 | - | -€2 | |
| Taxes | 450/3 | €2 | - | -€2 | |
| Other amounts payable | 47/48 | €640,279 | €642,676 | +€2,397 | +0.4% |
| Accrued charges and deferred income | 492/3 | €558 | - | -€558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,464 | €45,829 | +€2,365 | +5.4% |
| Other operating charges | 640/8 | €3,115 | €2,852 | -€263 | -8.5% |
| Gross operating margin | 9900 | -€28,610 | -€11,682 | +€16,928 | +59.2% |
| Operating profit (loss) | 9901 | -€75,189 | -€60,363 | +€14,826 | +19.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €316 | €357 | +€41 | +13.0% |
| Recurring financial charges | 65 | €316 | €357 | +€41 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | -€75,505 | -€60,720 | +€14,785 | +19.6% |
| Profit (loss) for the period | 9904 | -€75,505 | -€60,720 | +€14,785 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,505 | -€60,720 | +€14,785 | +19.6% |
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 17 October 2026 via checked.be.