IBD 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.
IBD CONSULTING
Largest movements
- Receivables within one year +€2,091
up €2,091 (+465.0%), from €450 to €2,541
of which Trade receivables: +€2,078
- Intangible fixed assets -€547
down €547 (-60.2%), from €909 to €362
- Cash +€303
up €303 (+124.6%), from €243 to €547
mainly Debts after one year (+€3,982) and Trade debts (+€2,577)
- Debts after one year +€3,982
up €3,982 (+19.5%), from €20,388 to €24,370
- Profit (loss) carried forward -€3,711
down €3,711 (-9.2%), from -€40,310 to -€44,021
- Trade debts +€2,577
up €2,577 (+4039.5%), from €64 to €2,641
- Other debts -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin -€2,165
down €2,165 (-454.2%), from -€477 to -€2,641
- Other operating charges +€400
new in 2025: €400
- Depreciation -€252
down €252 (-31.6%), from €799 to €547
- Financial charges -€100
down €100 (-44.2%), from €227 to €126
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 | €1,602 | €3,450 | +€1,847 | +115.3% |
| Fixed assets | 21/28 | €909 | €362 | -€547 | -60.2% |
| Intangible fixed assets | 21 | €909 | €362 | -€547 | -60.2% |
| Current assets | 29/58 | €693 | €3,088 | +€2,394 | +345.4% |
| Amounts receivable within one year | 40/41 | €450 | €2,541 | +€2,091 | +465.0% |
| Trade receivables | 40 | €64 | €2,142 | +€2,078 | +3256.9% |
| Other amounts receivable | 41 | €386 | €399 | +€13 | +3.4% |
| Cash at bank and in hand | 54/58 | €243 | €547 | +€303 | +124.6% |
| Total equity and liabilities | 10/49 | €1,602 | €3,450 | +€1,847 | +115.3% |
| Equity | 10/15 | -€19,850 | -€23,561 | -€3,711 | -18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,310 | -€44,021 | -€3,711 | -9.2% |
| Amounts payable | 17/49 | €21,452 | €27,011 | +€5,559 | +25.9% |
| Amounts payable after more than one year | 17 | €20,388 | €24,370 | +€3,982 | +19.5% |
| Other amounts payable | 178/9 | €20,388 | €24,370 | +€3,982 | +19.5% |
| Amounts payable within one year | 42/48 | €1,064 | €2,641 | +€1,577 | +148.3% |
| Trade debts | 44 | €64 | €2,641 | +€2,577 | +4039.5% |
| Suppliers | 440/4 | €64 | €2,641 | +€2,577 | +4039.5% |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €547 | -€252 | -31.6% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€477 | -€2,641 | -€2,165 | -454.2% |
| Operating profit (loss) | 9901 | -€1,276 | -€3,588 | -€2,312 | -181.2% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €227 | €126 | -€100 | -44.2% |
| Recurring financial charges | 65 | €227 | €126 | -€100 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,493 | -€3,714 | -€2,221 | -148.7% |
| Income taxes | 67/77 | €0 | -€3 | -€3 | |
| Profit (loss) for the period | 9904 | -€1,494 | -€3,711 | -€2,218 | -148.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,494 | -€3,711 | -€2,218 | -148.5% |
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 11 October 2026 via checked.be.