IAP 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.
IAP Consulting
Largest movements
- Cash +€14,780
up €14,780 (+48.3%), from €30,610 to €45,389
mainly Receivables within one year (+€12,557) and Trade debts (+€10,000)
- Receivables within one year -€12,557
down €12,557 (-65.7%), from €19,100 to €6,543
of which Trade receivables: -€11,988
- Trade debts +€10,000
new in 2025: €10,000
- Accrued charges and deferred income -€10,000
down €10,000 (-100%), from €10,000 to €0
- Reserves +€1,708
up €1,708 (+4.7%), from €36,253 to €37,961
- Gross operating margin -€2,614
down €2,614 (-46.5%), from €5,623 to €3,010
- Taxes -€318
down €318 (-35.8%), from €887 to €569
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 | €49,710 | €51,933 | +€2,223 | +4.5% |
| Current assets | 29/58 | €49,710 | €51,933 | +€2,223 | +4.5% |
| Amounts receivable within one year | 40/41 | €19,100 | €6,543 | -€12,557 | -65.7% |
| Trade receivables | 40 | €11,988 | €0 | -€11,988 | -100% |
| Other amounts receivable | 41 | €7,113 | €6,543 | -€569 | -8.0% |
| Cash at bank and in hand | 54/58 | €30,610 | €45,389 | +€14,780 | +48.3% |
| Total equity and liabilities | 10/49 | €49,710 | €51,933 | +€2,223 | +4.5% |
| Equity | 10/15 | €38,253 | €39,961 | +€1,708 | +4.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,253 | €37,961 | +€1,708 | +4.7% |
| Distributable reserves | 133 | €36,253 | €37,961 | +€1,708 | +4.7% |
| Amounts payable | 17/49 | €11,457 | €11,971 | +€515 | +4.5% |
| Amounts payable within one year | 42/48 | €1,457 | €11,971 | +€10,515 | +722% |
| Trade debts | 44 | - | €10,000 | +€10,000 | |
| Suppliers | 440/4 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €1,457 | €1,971 | +€515 | +35.3% |
| Taxes | 450/3 | €1,457 | €1,971 | +€515 | +35.3% |
| Accrued charges and deferred income | 492/3 | €10,000 | €0 | -€10,000 | -100% |
| Other operating charges | 640/8 | €667 | €692 | +€25 | +3.8% |
| Gross operating margin | 9900 | €5,623 | €3,010 | -€2,614 | -46.5% |
| Operating profit (loss) | 9901 | €4,957 | €2,318 | -€2,639 | -53.2% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €4,918 | €2,277 | -€2,641 | -53.7% |
| Income taxes | 67/77 | €887 | €569 | -€318 | -35.8% |
| Profit (loss) for the period | 9904 | €4,030 | €1,708 | -€2,322 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,030 | €1,708 | -€2,322 | -57.6% |
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 16 October 2026 via checked.be.