IDK CONSULT: 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.
IDK CONSULT
Largest movements
- Cash +€25,593
up €25,593 (+13.5%), from €189,026 to €214,619
mainly Net result for the year (+€63,320) and Trade debts (+€11,893)
- Receivables within one year +€15,785
up €15,785 (+27.8%), from €56,828 to €72,614
of which Trade receivables: +€9,613
- Tangible fixed assets +€7,140
up €7,140 (+216%), from €3,304 to €10,443
of which Other tangible fixed assets: +€6,374
- Profit (loss) carried forward +€63,320
up €63,320 (+36.4%), from €174,000 to €237,321
- Tax, wage and social debts -€30,605
down €30,605 (-49.3%), from €62,121 to €31,516
- Trade debts +€11,893
up €11,893 (+93.9%), from €12,660 to €24,553
- Accrued charges and deferred income +€7,184
new in 2025: €7,184
- Other debts -€5,955
no longer reported in 2025 (was €5,955)
- Gross operating margin -€20,787
down €20,787 (-20.1%), from €103,409 to €82,622
- Taxes -€3,547
down €3,547 (-15.8%), from €22,388 to €18,841
- Financial income +€1,924
up €1,924 (+237,586%), from €1 to €1,925
- Financial charges -€1,432
down €1,432 (-80.5%), from €1,779 to €346
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 | €259,736 | €305,573 | +€45,838 | +17.6% |
| Fixed assets | 21/28 | €3,304 | €10,443 | +€7,140 | +216% |
| Tangible fixed assets | 22/27 | €3,304 | €10,443 | +€7,140 | +216% |
| Plant, machinery and equipment | 23 | - | €1,345 | +€1,345 | |
| Furniture and vehicles | 24 | €1,931 | €1,351 | -€580 | -30.0% |
| Other tangible fixed assets | 26 | €1,373 | €7,747 | +€6,374 | +464% |
| Current assets | 29/58 | €256,432 | €295,130 | +€38,698 | +15.1% |
| Amounts receivable within one year | 40/41 | €56,828 | €72,614 | +€15,785 | +27.8% |
| Trade receivables | 40 | €23,528 | €33,141 | +€9,613 | +40.9% |
| Other amounts receivable | 41 | €33,300 | €39,472 | +€6,172 | +18.5% |
| Cash at bank and in hand | 54/58 | €189,026 | €214,619 | +€25,593 | +13.5% |
| Deferred charges and accrued income | 490/1 | €10,577 | €7,897 | -€2,680 | -25.3% |
| Total equity and liabilities | 10/49 | €259,736 | €305,573 | +€45,838 | +17.6% |
| Equity | 10/15 | €179,000 | €242,321 | +€63,320 | +35.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,000 | €237,321 | +€63,320 | +36.4% |
| Amounts payable | 17/49 | €80,735 | €63,253 | -€17,483 | -21.7% |
| Amounts payable within one year | 42/48 | €80,735 | €56,069 | -€24,667 | -30.6% |
| Trade debts | 44 | €12,660 | €24,553 | +€11,893 | +93.9% |
| Suppliers | 440/4 | €12,660 | €24,553 | +€11,893 | +93.9% |
| Taxes, remuneration and social security | 45 | €62,121 | €31,516 | -€30,605 | -49.3% |
| Taxes | 450/3 | €62,121 | €31,516 | -€30,605 | -49.3% |
| Other amounts payable | 47/48 | €5,955 | - | -€5,955 | |
| Accrued charges and deferred income | 492/3 | - | €7,184 | +€7,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,191 | €1,575 | +€383 | +32.2% |
| Other operating charges | 640/8 | €514 | €465 | -€49 | -9.5% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €103,409 | €82,622 | -€20,787 | -20.1% |
| Operating profit (loss) | 9901 | €101,654 | €80,582 | -€21,072 | -20.7% |
| Financial income | 75/76B | €1 | €1,925 | +€1,924 | +237,586% |
| Recurring financial income | 75 | €1 | €1,925 | +€1,924 | +237,586% |
| Financial charges | 65/66B | €1,779 | €346 | -€1,432 | -80.5% |
| Recurring financial charges | 65 | €1,779 | €346 | -€1,432 | -80.5% |
| Profit (loss) for the period before taxes | 9903 | €99,876 | €82,161 | -€17,715 | -17.7% |
| Income taxes | 67/77 | €22,388 | €18,841 | -€3,547 | -15.8% |
| Profit (loss) for the period | 9904 | €77,488 | €63,320 | -€14,167 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,488 | €63,320 | -€14,167 | -18.3% |
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 22 October 2026 via checked.be.