IASIS CONSULT: 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.
IASIS CONSULT
Largest movements
- Cash +€10,958
up €10,958 (+143%), from €7,670 to €18,628
mainly Net result for the year (+€14,958) and Depreciation (+€1,742)
- Tangible fixed assets -€1,243
down €1,243 (-34.2%), from €3,639 to €2,396
of which Other tangible fixed assets: -€1,150
- Reserves +€13,000
new in 2025: €13,000
- Profit (loss) carried forward -€2,699
down €2,699 (-67.5%), from €4,000 to €1,301
- Contributions -€843
down €843 (-24.6%), from €3,430 to €2,587
- Tax, wage and social debts -€835
down €835 (-19.5%), from €4,290 to €3,454
- Other debts +€469
up €469 (+9.3%), from €5,031 to €5,500
- Gross operating margin +€15,363
up €15,363 (+138%), from €11,144 to €26,506
- Taxes +€4,637
up €4,637 (+121%), from €3,833 to €8,470
- Financial charges -€452
down €452 (-38.8%), from €1,166 to €714
- Other operating charges -€447
down €447 (-33.1%), from €1,349 to €902
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 | €17,729 | €26,964 | +€9,236 | +52.1% |
| Fixed assets | 21/28 | €3,639 | €2,396 | -€1,243 | -34.2% |
| Tangible fixed assets | 22/27 | €3,639 | €2,396 | -€1,243 | -34.2% |
| Furniture and vehicles | 24 | €548 | €455 | -€93 | -17.0% |
| Other tangible fixed assets | 26 | €3,092 | €1,941 | -€1,150 | -37.2% |
| Current assets | 29/58 | €14,089 | €24,568 | +€10,479 | +74.4% |
| Amounts receivable within one year | 40/41 | €4,585 | €4,318 | -€267 | -5.8% |
| Trade receivables | 40 | €225 | €225 | = | 0.0% |
| Other amounts receivable | 41 | €4,360 | €4,093 | -€267 | -6.1% |
| Cash at bank and in hand | 54/58 | €7,670 | €18,628 | +€10,958 | +143% |
| Deferred charges and accrued income | 490/1 | €1,834 | €1,621 | -€213 | -11.6% |
| Total equity and liabilities | 10/49 | €17,729 | €26,964 | +€9,236 | +52.1% |
| Equity | 10/15 | €7,430 | €16,888 | +€9,458 | +127% |
| Contributions | 10/11 | €3,430 | €2,587 | -€843 | -24.6% |
| Reserves | 13 | - | €13,000 | +€13,000 | |
| Distributable reserves | 133 | - | €13,000 | +€13,000 | |
| Profit (loss) carried forward | 14 | €4,000 | €1,301 | -€2,699 | -67.5% |
| Amounts payable | 17/49 | €10,299 | €10,076 | -€223 | -2.2% |
| Amounts payable within one year | 42/48 | €10,231 | €10,004 | -€227 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €514 | €511 | -€3 | -0.6% |
| Trade debts | 44 | €395 | €538 | +€143 | +36.1% |
| Suppliers | 440/4 | €395 | €538 | +€143 | +36.1% |
| Taxes, remuneration and social security | 45 | €4,290 | €3,454 | -€835 | -19.5% |
| Taxes | 450/3 | €4,290 | €3,454 | -€835 | -19.5% |
| Other amounts payable | 47/48 | €5,031 | €5,500 | +€469 | +9.3% |
| Accrued charges and deferred income | 492/3 | €68 | €72 | +€4 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,671 | €1,742 | +€72 | +4.3% |
| Other operating charges | 640/8 | €1,349 | €902 | -€447 | -33.1% |
| Gross operating margin | 9900 | €11,144 | €26,506 | +€15,363 | +138% |
| Operating profit (loss) | 9901 | €8,124 | €23,862 | +€15,738 | +194% |
| Financial income | 75/76B | €227 | €280 | +€53 | +23.1% |
| Recurring financial income | 75 | €227 | €280 | +€53 | +23.1% |
| Financial charges | 65/66B | €1,166 | €714 | -€452 | -38.8% |
| Recurring financial charges | 65 | €1,166 | €714 | -€452 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €7,186 | €23,428 | +€16,242 | +226% |
| Income taxes | 67/77 | €3,833 | €8,470 | +€4,637 | +121% |
| Profit (loss) for the period | 9904 | €3,353 | €14,958 | +€11,605 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €3,353 | €14,958 | +€11,605 | +346% |
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 15 October 2026 via checked.be.