ibc 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.
ibc consulting
Largest movements
- Cash -€28,248
down €28,248 (-39.0%), from €72,466 to €44,218
mainly Tax, wage and social debts (-€22,591) and Net result for the year (-€5,758)
- Tangible fixed assets -€3,399
down €3,399 (-56.4%), from €6,023 to €2,624
- Receivables within one year +€2,896
up €2,896 (+6.3%), from €45,840 to €48,736
of which Other amounts receivable: +€2,896
- Tax, wage and social debts -€22,591
down €22,591 (-100%), from €22,591 to €0
of which Taxes: -€22,591
- Profit (loss) carried forward -€5,758
down €5,758 (-7.2%), from €80,017 to €74,260
- Depreciation -€714
down €714 (-17.4%), from €4,113 to €3,399
- Gross operating margin +€658
up €658 (+26.8%), from -€2,450 to -€1,792
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 | €180,845 | €152,095 | -€28,751 | -15.9% |
| Fixed assets | 21/28 | €6,023 | €2,624 | -€3,399 | -56.4% |
| Tangible fixed assets | 22/27 | €6,023 | €2,624 | -€3,399 | -56.4% |
| Furniture and vehicles | 24 | €6,023 | €2,624 | -€3,399 | -56.4% |
| Current assets | 29/58 | €174,822 | €149,471 | -€25,351 | -14.5% |
| Amounts receivable within one year | 40/41 | €45,840 | €48,736 | +€2,896 | +6.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €45,840 | €48,736 | +€2,896 | +6.3% |
| Current investments | 50/53 | €56,517 | €56,517 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,466 | €44,218 | -€28,248 | -39.0% |
| Total equity and liabilities | 10/49 | €180,845 | €152,095 | -€28,751 | -15.9% |
| Equity | 10/15 | €157,852 | €152,095 | -€5,758 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,635 | €71,635 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,775 | €69,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,017 | €74,260 | -€5,758 | -7.2% |
| Amounts payable | 17/49 | €22,993 | €0 | -€22,993 | -100% |
| Amounts payable within one year | 42/48 | €22,993 | €0 | -€22,993 | -100% |
| Trade debts | 44 | €402 | €0 | -€402 | -100% |
| Suppliers | 440/4 | €402 | €0 | -€402 | -100% |
| Taxes, remuneration and social security | 45 | €22,591 | €0 | -€22,591 | -100% |
| Taxes | 450/3 | €22,591 | €0 | -€22,591 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,113 | €3,399 | -€714 | -17.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,450 | -€1,792 | +€658 | +26.8% |
| Operating profit (loss) | 9901 | -€6,951 | -€5,591 | +€1,359 | +19.6% |
| Financial charges | 65/66B | €153 | €166 | +€13 | +8.5% |
| Recurring financial charges | 65 | €153 | €166 | +€13 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,104 | -€5,758 | +€1,346 | +18.9% |
| Income taxes | 67/77 | -€2 | - | +€2 | |
| Profit (loss) for the period | 9904 | -€7,102 | -€5,758 | +€1,345 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,102 | -€5,758 | +€1,345 | +18.9% |
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 13 October 2026 via checked.be.