ICONSULTING: 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.
ICONSULTING
Largest movements
- Cash +€12,886
up €12,886 (+304%), from €4,235 to €17,122
mainly Net result for the year (+€9,248) and Accrued charges and deferred income (+€3,616)
- Tangible fixed assets +€2,996
up €2,996 (+51.1%), from €5,865 to €8,861
- Reserves +€9,248
up €9,248 (+9.1%), from €101,860 to €111,108
of which Distributable reserves: +€9,248
- Accrued charges and deferred income +€3,616
up €3,616 (+51.8%), from €6,978 to €10,593
- Tax, wage and social debts +€3,117
up €3,117 (+349%), from €893 to €4,010
of which Remuneration and social security: +€2,350
- Gross operating margin +€11,133
up €11,133 (+280%), from €3,983 to €15,116
- Taxes +€925
new in 2025: €925
- Depreciation +€743
up €743 (+494%), from €150 to €893
- Financial charges -€301
down €301 (-7.6%), from €3,951 to €3,650
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 | €257,607 | €275,440 | +€17,832 | +6.9% |
| Fixed assets | 21/28 | €252,532 | €255,528 | +€2,996 | +1.2% |
| Tangible fixed assets | 22/27 | €5,865 | €8,861 | +€2,996 | +51.1% |
| Other tangible fixed assets | 26 | €5,865 | €8,861 | +€2,996 | +51.1% |
| Financial fixed assets | 28 | €246,667 | €246,667 | = | 0.0% |
| Current assets | 29/58 | €5,075 | €19,912 | +€14,836 | +292% |
| Amounts receivable within one year | 40/41 | €840 | €2,790 | +€1,950 | +232% |
| Trade receivables | 40 | €840 | €840 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,950 | +€1,950 | |
| Cash at bank and in hand | 54/58 | €4,235 | €17,122 | +€12,886 | +304% |
| Total equity and liabilities | 10/49 | €257,607 | €275,440 | +€17,832 | +6.9% |
| Equity | 10/15 | €128,616 | €137,864 | +€9,248 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €111,108 | +€9,248 | +9.1% |
| 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 | €100,000 | €109,248 | +€9,248 | +9.2% |
| Profit (loss) carried forward | 14 | €8,156 | €8,156 | = | 0.0% |
| Amounts payable | 17/49 | €128,991 | €137,575 | +€8,584 | +6.7% |
| Amounts payable within one year | 42/48 | €122,013 | €126,982 | +€4,968 | +4.1% |
| Taxes, remuneration and social security | 45 | €893 | €4,010 | +€3,117 | +349% |
| Taxes | 450/3 | €893 | €1,660 | +€767 | +85.9% |
| Remuneration and social security | 454/9 | - | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €121,121 | €122,972 | +€1,851 | +1.5% |
| Accrued charges and deferred income | 492/3 | €6,978 | €10,593 | +€3,616 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | €893 | +€743 | +494% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,983 | €15,116 | +€11,133 | +280% |
| Operating profit (loss) | 9901 | €3,445 | €13,823 | +€10,378 | +301% |
| Financial charges | 65/66B | €3,951 | €3,650 | -€301 | -7.6% |
| Recurring financial charges | 65 | €3,951 | €3,650 | -€301 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€506 | €10,173 | +€10,679 | |
| Income taxes | 67/77 | - | €925 | +€925 | |
| Profit (loss) for the period | 9904 | -€506 | €9,248 | +€9,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€506 | €9,248 | +€9,754 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.