IAM 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.
IAM CONSULTING
Largest movements
- Receivables within one year +€134,448
up €134,448 (+1345.0%), from €9,996 to €144,444
of which Other amounts receivable: +€134,448
- Tangible fixed assets +€10,331
up €10,331 (+145.7%), from €7,091 to €17,422
of which Furniture and vehicles: +€8,038
- Deferred charges and accrued income +€6,000
new in 2025: €6,000
- Other debts +€132,857
up €132,857 (+1967.2%), from €6,754 to €139,611
- Profit (loss) carried forward +€54,973
up €54,973 (+23.1%), from €237,509 to €292,482
- Debts after one year -€20,936
down €20,936 (-21.4%), from €97,664 to €76,728
- Tax, wage and social debts -€12,573
down €12,573 (-84.1%), from €14,956 to €2,383
- Gross operating margin -€17,301
down €17,301 (-17.3%), from €100,077 to €82,775
- Taxes -€4,264
down €4,264 (-18.3%), from €23,338 to €19,074
- Other operating charges -€2,458
down €2,458 (-99.0%), from €2,483 to €25
- Depreciation +€1,815
up €1,815 (+200.0%), from €908 to €2,723
- Financial charges -€1,567
down €1,567 (-20.8%), from €7,549 to €5,981
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 | €420,113 | €572,395 | +€152,282 | +36.2% |
| Fixed assets | 21/28 | €403,091 | €413,422 | +€10,331 | +2.6% |
| Tangible fixed assets | 22/27 | €7,091 | €17,422 | +€10,331 | +145.7% |
| Plant, machinery and equipment | 23 | - | €998 | +€998 | |
| Furniture and vehicles | 24 | - | €8,038 | +€8,038 | |
| Other tangible fixed assets | 26 | €7,091 | €8,386 | +€1,295 | +18.3% |
| Financial fixed assets | 28 | €396,000 | €396,000 | = | 0.0% |
| Current assets | 29/58 | €17,022 | €158,974 | +€141,951 | +833.9% |
| Amounts receivable within one year | 40/41 | €9,996 | €144,444 | +€134,448 | +1345.0% |
| Trade receivables | 40 | €6,018 | €6,018 | = | 0.0% |
| Other amounts receivable | 41 | €3,978 | €138,426 | +€134,448 | +3379.8% |
| Cash at bank and in hand | 54/58 | €7,026 | €8,529 | +€1,503 | +21.4% |
| Deferred charges and accrued income | 490/1 | - | €6,000 | +€6,000 | |
| Total equity and liabilities | 10/49 | €420,113 | €572,395 | +€152,282 | +36.2% |
| Equity | 10/15 | €240,009 | €294,982 | +€54,973 | +22.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,509 | €292,482 | +€54,973 | +23.1% |
| Amounts payable | 17/49 | €180,104 | €277,413 | +€97,310 | +54.0% |
| Amounts payable after more than one year | 17 | €97,664 | €76,728 | -€20,936 | -21.4% |
| Financial debts | 170/4 | €97,664 | €76,728 | -€20,936 | -21.4% |
| Amounts payable within one year | 42/48 | €82,440 | €200,686 | +€118,246 | +143.4% |
| Current portion of amounts payable after more than one year | 42 | €58,322 | €56,342 | -€1,980 | -3.4% |
| Trade debts | 44 | €2,408 | €2,350 | -€58 | -2.4% |
| Suppliers | 440/4 | €2,408 | €2,350 | -€58 | -2.4% |
| Taxes, remuneration and social security | 45 | €14,956 | €2,383 | -€12,573 | -84.1% |
| Taxes | 450/3 | €14,956 | €2,383 | -€12,573 | -84.1% |
| Other amounts payable | 47/48 | €6,754 | €139,611 | +€132,857 | +1967.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €908 | €2,723 | +€1,815 | +200.0% |
| Other operating charges | 640/8 | €2,483 | €25 | -€2,458 | -99.0% |
| Gross operating margin | 9900 | €100,077 | €82,775 | -€17,301 | -17.3% |
| Operating profit (loss) | 9901 | €96,686 | €80,028 | -€16,658 | -17.2% |
| Financial charges | 65/66B | €7,549 | €5,981 | -€1,567 | -20.8% |
| Recurring financial charges | 65 | €7,549 | €5,981 | -€1,567 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €89,137 | €74,046 | -€15,091 | -16.9% |
| Income taxes | 67/77 | €23,338 | €19,074 | -€4,264 | -18.3% |
| Profit (loss) for the period | 9904 | €65,799 | €54,973 | -€10,827 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,799 | €54,973 | -€10,827 | -16.5% |
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 10 October 2026 via checked.be.