Iamandi Software 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.
Iamandi Software Consulting
Largest movements
- Cash +€65,024
up €65,024 (+58.4%), from €111,380 to €176,404
mainly Net result for the year (+€42,824) and Trade debts (+€9,448)
- Receivables within one year -€9,410
down €9,410 (-15.6%), from €60,299 to €50,889
of which Other amounts receivable: -€10,442
- Reserves +€42,824
up €42,824 (+29.6%), from €144,799 to €187,623
of which Distributable reserves: +€42,824
- Trade debts +€9,448
up €9,448 (+783.9%), from €1,205 to €10,653
- Tax, wage and social debts +€3,342
up €3,342 (+76.3%), from €4,380 to €7,722
of which Taxes: +€5,543
- Gross operating margin -€9,831
down €9,831 (-14.3%), from €68,971 to €59,140
- Taxes -€3,314
down €3,314 (-16.3%), from €20,396 to €17,081
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 | €171,859 | €227,473 | +€55,614 | +32.4% |
| Fixed assets | 21/28 | €180 | €180 | = | 0.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €171,679 | €227,293 | +€55,614 | +32.4% |
| Amounts receivable within one year | 40/41 | €60,299 | €50,889 | -€9,410 | -15.6% |
| Trade receivables | 40 | €23,643 | €24,674 | +€1,031 | +4.4% |
| Other amounts receivable | 41 | €36,656 | €26,214 | -€10,442 | -28.5% |
| Cash at bank and in hand | 54/58 | €111,380 | €176,404 | +€65,024 | +58.4% |
| Total equity and liabilities | 10/49 | €171,859 | €227,473 | +€55,614 | +32.4% |
| Equity | 10/15 | €166,274 | €209,098 | +€42,824 | +25.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €144,799 | €187,623 | +€42,824 | +29.6% |
| Non-distributable reserves | 130/1 | €4,351 | €4,351 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €2,491 | €2,491 | = | 0.0% |
| Distributable reserves | 133 | €140,448 | €183,272 | +€42,824 | +30.5% |
| Profit (loss) carried forward | 14 | €18,975 | €18,975 | = | 0.0% |
| Amounts payable | 17/49 | €5,585 | €18,375 | +€12,790 | +229.0% |
| Amounts payable within one year | 42/48 | €5,585 | €18,375 | +€12,790 | +229.0% |
| Trade debts | 44 | €1,205 | €10,653 | +€9,448 | +783.9% |
| Suppliers | 440/4 | €1,205 | €10,653 | +€9,448 | +783.9% |
| Taxes, remuneration and social security | 45 | €4,380 | €7,722 | +€3,342 | +76.3% |
| Taxes | 450/3 | €2,178 | €7,722 | +€5,543 | +254.4% |
| Remuneration and social security | 454/9 | €2,201 | - | -€2,201 | |
| Non-recurring operating income | 76A | €634 | - | -€634 | |
| Other operating charges | 640/8 | €814 | €842 | +€29 | +3.5% |
| Gross operating margin | 9900 | €68,971 | €59,140 | -€9,831 | -14.3% |
| Operating profit (loss) | 9901 | €68,157 | €58,298 | -€9,860 | -14.5% |
| Financial income | 75/76B | €1,832 | €1,776 | -€57 | -3.1% |
| Recurring financial income | 75 | €1,832 | €1,776 | -€57 | -3.1% |
| Financial charges | 65/66B | €325 | €168 | -€157 | -48.3% |
| Recurring financial charges | 65 | €325 | €168 | -€157 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €69,664 | €59,905 | -€9,759 | -14.0% |
| Income taxes | 67/77 | €20,396 | €17,081 | -€3,314 | -16.3% |
| Profit (loss) for the period | 9904 | €49,269 | €42,824 | -€6,445 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,269 | €42,824 | -€6,445 | -13.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.