IAI 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.
IAI CONSULTING
Largest movements
- Cash +€32,786
up €32,786 (+64.4%), from €50,895 to €83,681
mainly Trade debts (+€15,964) and Receivables within one year (+€11,738)
- Receivables within one year -€11,738
no longer reported in 2025 (was €11,738)
- Tangible fixed assets -€1,145
down €1,145 (-37.2%), from €3,079 to €1,934
- Trade debts +€15,964
new in 2025: €15,964
- Profit (loss) carried forward +€4,302
up €4,302 (+8.0%), from €53,859 to €58,162
- Gross operating margin -€35,730
down €35,730 (-62.4%), from €57,222 to €21,492
- Taxes +€12,790
new in 2025: €12,790
- Depreciation +€790
up €790 (+223%), from €355 to €1,145
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 | €65,711 | €85,615 | +€19,904 | +30.3% |
| Fixed assets | 21/28 | €3,079 | €1,934 | -€1,145 | -37.2% |
| Tangible fixed assets | 22/27 | €3,079 | €1,934 | -€1,145 | -37.2% |
| Plant, machinery and equipment | 23 | €3,079 | €1,934 | -€1,145 | -37.2% |
| Current assets | 29/58 | €62,632 | €83,681 | +€21,048 | +33.6% |
| Amounts receivable within one year | 40/41 | €11,738 | - | -€11,738 | |
| Trade receivables | 40 | €11,738 | - | -€11,738 | |
| Cash at bank and in hand | 54/58 | €50,895 | €83,681 | +€32,786 | +64.4% |
| Total equity and liabilities | 10/49 | €65,711 | €85,615 | +€19,904 | +30.3% |
| Equity | 10/15 | €56,359 | €60,662 | +€4,302 | +7.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,859 | €58,162 | +€4,302 | +8.0% |
| Amounts payable | 17/49 | €9,352 | €24,953 | +€15,601 | +167% |
| Amounts payable within one year | 42/48 | €9,352 | €24,953 | +€15,601 | +167% |
| Trade debts | 44 | - | €15,964 | +€15,964 | |
| Suppliers | 440/4 | - | €15,964 | +€15,964 | |
| Taxes, remuneration and social security | 45 | €6,996 | €6,960 | -€36 | -0.5% |
| Taxes | 450/3 | €4,096 | €6,960 | +€2,864 | +69.9% |
| Remuneration and social security | 454/9 | €2,900 | - | -€2,900 | |
| Other amounts payable | 47/48 | €2,356 | €2,029 | -€327 | -13.9% |
| Remuneration, social security and pensions | 62 | €2,816 | €2,891 | +€75 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | €1,145 | +€790 | +223% |
| Gross operating margin | 9900 | €57,222 | €21,492 | -€35,730 | -62.4% |
| Operating profit (loss) | 9901 | €54,051 | €17,457 | -€36,595 | -67.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €192 | €364 | +€172 | +89.6% |
| Recurring financial charges | 65 | €192 | €364 | +€172 | +89.6% |
| Profit (loss) for the period before taxes | 9903 | €53,859 | €17,092 | -€36,767 | -68.3% |
| Income taxes | 67/77 | - | €12,790 | +€12,790 | |
| Profit (loss) for the period | 9904 | €53,859 | €4,302 | -€49,557 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,859 | €4,302 | -€49,557 | -92.0% |
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 1 November 2026 via checked.be.