Iamkconsulting: 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.
Iamkconsulting
Largest movements
- Cash +€11,994
up €11,994 (+104%), from €11,505 to €23,499
mainly Net result for the year (+€24,800) and Tax, wage and social debts (+€7,278)
- Receivables within one year +€8,287
up €8,287 (+65.4%), from €12,675 to €20,962
of which Trade receivables: +€10,075
- Deferred charges and accrued income +€7,999
up €7,999 (+310%), from €2,579 to €10,578
- Reserves +€24,800
up €24,800 (+197%), from €12,601 to €37,400
- Tax, wage and social debts +€7,278
up €7,278 (+67.9%), from €10,724 to €18,001
- Other debts -€1,884
down €1,884 (-78.5%), from €2,399 to €515
- Trade debts -€1,747
down €1,747 (-88.6%), from €1,972 to €225
- Gross operating margin +€20,711
up €20,711 (+110%), from €18,768 to €39,479
- Taxes +€5,198
up €5,198 (+105%), from €4,937 to €10,135
- Financial charges +€1,785
up €1,785 (+226%), from €791 to €2,576
- Other operating charges +€1,005
up €1,005 (+310%), from €324 to €1,329
- Depreciation +€524
up €524 (+454%), from €115 to €639
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 | €28,695 | €57,142 | +€28,446 | +99.1% |
| Fixed assets | 21/28 | €1,937 | €2,103 | +€167 | +8.6% |
| Tangible fixed assets | 22/27 | €1,937 | €2,103 | +€167 | +8.6% |
| Plant, machinery and equipment | 23 | €1,397 | €936 | -€461 | -33.0% |
| Furniture and vehicles | 24 | €539 | €1,167 | +€628 | +116% |
| Current assets | 29/58 | €26,759 | €55,039 | +€28,280 | +106% |
| Amounts receivable within one year | 40/41 | €12,675 | €20,962 | +€8,287 | +65.4% |
| Trade receivables | 40 | €10,655 | €20,730 | +€10,075 | +94.6% |
| Other amounts receivable | 41 | €2,021 | €232 | -€1,788 | -88.5% |
| Cash at bank and in hand | 54/58 | €11,505 | €23,499 | +€11,994 | +104% |
| Deferred charges and accrued income | 490/1 | €2,579 | €10,578 | +€7,999 | +310% |
| Total equity and liabilities | 10/49 | €28,695 | €57,142 | +€28,446 | +99.1% |
| Equity | 10/15 | €13,601 | €38,400 | +€24,800 | +182% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,601 | €37,400 | +€24,800 | +197% |
| Distributable reserves | 133 | €12,601 | €37,400 | +€24,800 | +197% |
| Amounts payable | 17/49 | €15,095 | €18,741 | +€3,647 | +24.2% |
| Amounts payable within one year | 42/48 | €15,095 | €18,741 | +€3,647 | +24.2% |
| Trade debts | 44 | €1,972 | €225 | -€1,747 | -88.6% |
| Suppliers | 440/4 | €1,972 | €225 | -€1,747 | -88.6% |
| Taxes, remuneration and social security | 45 | €10,724 | €18,001 | +€7,278 | +67.9% |
| Taxes | 450/3 | €10,724 | €18,001 | +€7,278 | +67.9% |
| Other amounts payable | 47/48 | €2,399 | €515 | -€1,884 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115 | €639 | +€524 | +454% |
| Other operating charges | 640/8 | €324 | €1,329 | +€1,005 | +310% |
| Gross operating margin | 9900 | €18,768 | €39,479 | +€20,711 | +110% |
| Operating profit (loss) | 9901 | €18,329 | €37,510 | +€19,182 | +105% |
| Financial charges | 65/66B | €791 | €2,576 | +€1,785 | +226% |
| Recurring financial charges | 65 | €791 | €2,576 | +€1,785 | +226% |
| Profit (loss) for the period before taxes | 9903 | €17,538 | €34,935 | +€17,397 | +99.2% |
| Income taxes | 67/77 | €4,937 | €10,135 | +€5,198 | +105% |
| Profit (loss) for the period | 9904 | €12,601 | €24,800 | +€12,199 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,601 | €24,800 | +€12,199 | +96.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.