IB TECH CONSULT: what changed
Two fiscal 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 TECH CONSULT
Largest movements
- Receivables within one year -€19,292
down €19,292 (-57.8%), from €33,398 to €14,106
- Cash -€7,235
down €7,235 (-9.2%), from €78,918 to €71,683
mainly Net result for the year (-€25,336) and Tax, wage and social debts (-€7,854)
- Tangible fixed assets +€2,064
up €2,064 (+17.4%), from €11,838 to €13,903
of which Plant, machinery and equipment: +€3,539
- Profit (loss) carried forward -€25,336
down €25,336 (-29.6%), from €85,576 to €60,240
- Trade debts +€9,068
up €9,068 (+203.3%), from €4,461 to €13,530
- Tax, wage and social debts -€7,854
down €7,854 (-28.1%), from €27,946 to €20,092
- Gross operating margin -€130,038
down €130,038, from €111,519 to -€18,518
- Taxes -€21,935
down €21,935 (-99.0%), from €22,158 to €222
- Depreciation +€2,423
up €2,423 (+137.1%), from €1,767 to €4,189
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 | €124,154 | €99,692 | -€24,463 | -19.7% |
| Fixed assets | 21/28 | €11,838 | €13,903 | +€2,064 | +17.4% |
| Tangible fixed assets | 22/27 | €11,838 | €13,903 | +€2,064 | +17.4% |
| Plant, machinery and equipment | 23 | €5,325 | €8,864 | +€3,539 | +66.5% |
| Furniture and vehicles | 24 | €6,513 | €5,039 | -€1,475 | -22.6% |
| Current assets | 29/58 | €112,316 | €85,789 | -€26,527 | -23.6% |
| Amounts receivable within one year | 40/41 | €33,398 | €14,106 | -€19,292 | -57.8% |
| Trade receivables | 40 | €33,398 | €14,106 | -€19,292 | -57.8% |
| Cash at bank and in hand | 54/58 | €78,918 | €71,683 | -€7,235 | -9.2% |
| Total equity and liabilities | 10/49 | €124,154 | €99,692 | -€24,463 | -19.7% |
| Equity | 10/15 | €88,576 | €63,240 | -€25,336 | -28.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,576 | €60,240 | -€25,336 | -29.6% |
| Amounts payable | 17/49 | €35,579 | €36,452 | +€873 | +2.5% |
| Amounts payable within one year | 42/48 | €35,579 | €36,452 | +€873 | +2.5% |
| Trade debts | 44 | €4,461 | €13,530 | +€9,068 | +203.3% |
| Suppliers | 440/4 | €4,461 | €13,530 | +€9,068 | +203.3% |
| Taxes, remuneration and social security | 45 | €27,946 | €20,092 | -€7,854 | -28.1% |
| Taxes | 450/3 | €27,946 | €20,092 | -€7,854 | -28.1% |
| Other amounts payable | 47/48 | €3,172 | €2,830 | -€341 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,767 | €4,189 | +€2,423 | +137.1% |
| Gross operating margin | 9900 | €111,519 | -€18,518 | -€130,038 | |
| Operating profit (loss) | 9901 | €109,753 | -€22,708 | -€132,460 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,020 | €2,406 | +€386 | +19.1% |
| Recurring financial charges | 65 | €2,020 | €2,406 | +€386 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €107,733 | -€25,113 | -€132,847 | |
| Income taxes | 67/77 | €22,158 | €222 | -€21,935 | -99.0% |
| Profit (loss) for the period | 9904 | €85,576 | -€25,336 | -€110,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,576 | -€25,336 | -€110,912 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.