IB 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.
IB Consult
Largest movements
- Cash -€40,595
down €40,595 (-55.0%), from €73,755 to €33,160
mainly Investment in fixed assets (net) (-€17,454) and Tax, wage and social debts (-€14,236)
- Tangible fixed assets +€8,138
up €8,138 (+96.8%), from €8,408 to €16,546
- Receivables within one year -€6,952
down €6,952 (-24.6%), from €28,292 to €21,341
- Deferred charges and accrued income +€3,314
new in 2025: €3,314
- Tax, wage and social debts -€14,236
down €14,236 (-48.1%), from €29,607 to €15,370
of which Taxes: -€11,236
- Other debts -€11,350
down €11,350 (-21.1%), from €53,918 to €42,568
- Trade debts -€10,812
down €10,812 (-95.2%), from €11,359 to €546
- Gross operating margin -€27,481
down €27,481 (-60.1%), from €45,745 to €18,264
- Taxes -€7,839
down €7,839 (-74.2%), from €10,562 to €2,723
- Depreciation +€5,272
up €5,272 (+130%), from €4,043 to €9,315
- Other operating charges +€1,894
up €1,894 (+6,497%), from €29 to €1,923
- Financial charges +€806
up €806 (+580%), from €139 to €945
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 | €110,455 | €74,361 | -€36,094 | -32.7% |
| Fixed assets | 21/28 | €8,408 | €16,546 | +€8,138 | +96.8% |
| Tangible fixed assets | 22/27 | €8,408 | €16,546 | +€8,138 | +96.8% |
| Furniture and vehicles | 24 | €8,408 | €16,546 | +€8,138 | +96.8% |
| Current assets | 29/58 | €102,047 | €57,815 | -€44,232 | -43.3% |
| Amounts receivable within one year | 40/41 | €28,292 | €21,341 | -€6,952 | -24.6% |
| Trade receivables | 40 | €28,292 | €21,341 | -€6,952 | -24.6% |
| Cash at bank and in hand | 54/58 | €73,755 | €33,160 | -€40,595 | -55.0% |
| Deferred charges and accrued income | 490/1 | - | €3,314 | +€3,314 | |
| Total equity and liabilities | 10/49 | €110,455 | €74,361 | -€36,094 | -32.7% |
| Equity | 10/15 | €15,519 | €15,877 | +€358 | +2.3% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Capital | 10 | €4,500 | €4,500 | = | 0.0% |
| Issued capital | 100 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,019 | €2,377 | +€358 | +17.7% |
| Amounts payable | 17/49 | €94,937 | €58,485 | -€36,452 | -38.4% |
| Amounts payable within one year | 42/48 | €94,884 | €58,485 | -€36,399 | -38.4% |
| Trade debts | 44 | €11,359 | €546 | -€10,812 | -95.2% |
| Suppliers | 440/4 | €11,359 | €546 | -€10,812 | -95.2% |
| Taxes, remuneration and social security | 45 | €29,607 | €15,370 | -€14,236 | -48.1% |
| Taxes | 450/3 | €23,607 | €12,370 | -€11,236 | -47.6% |
| Remuneration and social security | 454/9 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Other amounts payable | 47/48 | €53,918 | €42,568 | -€11,350 | -21.1% |
| Accrued charges and deferred income | 492/3 | €53 | - | -€53 | |
| Non-recurring operating income | 76A | €524 | - | -€524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,043 | €9,315 | +€5,272 | +130% |
| Other operating charges | 640/8 | €29 | €1,923 | +€1,894 | +6,497% |
| Gross operating margin | 9900 | €45,745 | €18,264 | -€27,481 | -60.1% |
| Operating profit (loss) | 9901 | €41,673 | €7,026 | -€34,647 | -83.1% |
| Financial charges | 65/66B | €139 | €945 | +€806 | +580% |
| Recurring financial charges | 65 | €139 | €945 | +€806 | +580% |
| Profit (loss) for the period before taxes | 9903 | €41,534 | €6,082 | -€35,452 | -85.4% |
| Income taxes | 67/77 | €10,562 | €2,723 | -€7,839 | -74.2% |
| Profit (loss) for the period | 9904 | €30,972 | €3,358 | -€27,614 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,972 | €3,358 | -€27,614 | -89.2% |
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 20 October 2026 via checked.be.