IDB CONSULTANCE: 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.
IDB CONSULTANCE
Largest movements
- Tangible fixed assets -€52,939
down €52,939 (-8.8%), from €604,348 to €551,410
- Receivables within one year +€40,428
up €40,428 (+59.3%), from €68,147 to €108,575
of which Trade receivables: +€52,477
- Cash +€21,217
up €21,217 (+557.6%), from €3,805 to €25,022
mainly Depreciation (+€52,939) and Trade debts (+€24,877)
- Current portion of long-term debt -€25,966
down €25,966 (-15.8%), from €163,994 to €138,028
- Trade debts +€24,877
up €24,877 (+201.7%), from €12,335 to €37,212
- Tax, wage and social debts +€22,625
up €22,625 (+74.0%), from €30,561 to €53,186
of which Taxes: +€21,123
- Debts after one year -€17,335
down €17,335 (-14.1%), from €122,674 to €105,340
- Gross operating margin +€16,138
up €16,138 (+19.4%), from €83,102 to €99,239
- Staff costs +€14,353
up €14,353 (+91.1%), from €15,747 to €30,100
- Depreciation +€8,189
up €8,189 (+18.3%), from €44,750 to €52,939
- Taxes -€2,707
down €2,707 (-76.0%), from €3,561 to €854
- Other operating charges +€1,359
up €1,359 (+125.6%), from €1,082 to €2,440
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 | €676,648 | €685,006 | +€8,359 | +1.2% |
| Fixed assets | 21/28 | €604,695 | €551,410 | -€53,286 | -8.8% |
| Tangible fixed assets | 22/27 | €604,348 | €551,410 | -€52,939 | -8.8% |
| Land and buildings | 22 | €211,412 | €200,684 | -€10,728 | -5.1% |
| Plant, machinery and equipment | 23 | €259,061 | €241,122 | -€17,938 | -6.9% |
| Furniture and vehicles | 24 | €133,876 | €109,604 | -€24,272 | -18.1% |
| Financial fixed assets | 28 | €347 | - | -€347 | |
| Current assets | 29/58 | €71,952 | €133,597 | +€61,645 | +85.7% |
| Amounts receivable within one year | 40/41 | €68,147 | €108,575 | +€40,428 | +59.3% |
| Trade receivables | 40 | €53,951 | €106,429 | +€52,477 | +97.3% |
| Other amounts receivable | 41 | €14,196 | €2,146 | -€12,049 | -84.9% |
| Cash at bank and in hand | 54/58 | €3,805 | €25,022 | +€21,217 | +557.6% |
| Total equity and liabilities | 10/49 | €676,648 | €685,006 | +€8,359 | +1.2% |
| Equity | 10/15 | €346,030 | €348,327 | +€2,296 | +0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €325,579 | €327,875 | +€2,296 | +0.7% |
| Amounts payable | 17/49 | €330,617 | €336,680 | +€6,062 | +1.8% |
| Amounts payable after more than one year | 17 | €122,674 | €105,340 | -€17,335 | -14.1% |
| Financial debts | 170/4 | €122,674 | €105,340 | -€17,335 | -14.1% |
| Amounts payable within one year | 42/48 | €207,943 | €231,340 | +€23,397 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €163,994 | €138,028 | -€25,966 | -15.8% |
| Financial debts | 43 | €1,053 | €1,601 | +€549 | +52.1% |
| Credit institutions | 430/8 | €1,053 | €1,601 | +€549 | +52.1% |
| Trade debts | 44 | €12,335 | €37,212 | +€24,877 | +201.7% |
| Suppliers | 440/4 | €12,335 | €37,212 | +€24,877 | +201.7% |
| Taxes, remuneration and social security | 45 | €30,561 | €53,186 | +€22,625 | +74.0% |
| Taxes | 450/3 | €30,087 | €51,210 | +€21,123 | +70.2% |
| Remuneration and social security | 454/9 | €474 | €1,976 | +€1,502 | +316.8% |
| Other amounts payable | 47/48 | - | €1,313 | +€1,313 | |
| Remuneration, social security and pensions | 62 | €15,747 | €30,100 | +€14,353 | +91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,750 | €52,939 | +€8,189 | +18.3% |
| Other operating charges | 640/8 | €1,082 | €2,440 | +€1,359 | +125.6% |
| Gross operating margin | 9900 | €83,102 | €99,239 | +€16,138 | +19.4% |
| Operating profit (loss) | 9901 | €21,523 | €13,760 | -€7,763 | -36.1% |
| Financial income | 75/76B | €750 | - | -€750 | |
| Recurring financial income | 75 | €750 | - | -€750 | |
| Financial charges | 65/66B | €10,715 | €10,610 | -€104 | -1.0% |
| Recurring financial charges | 65 | €10,715 | €10,610 | -€104 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €11,558 | €3,150 | -€8,408 | -72.7% |
| Income taxes | 67/77 | €3,561 | €854 | -€2,707 | -76.0% |
| Profit (loss) for the period | 9904 | €7,997 | €2,296 | -€5,701 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,997 | €2,296 | -€5,701 | -71.3% |
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 6 October 2026 via checked.be.