IDP 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.
IDP CONSULTING
Largest movements
- Cash -€26,280
down €26,280 (-13.5%), from €195,292 to €169,012
mainly Other debts (-€54,589) and Investment in fixed assets (net) (-€14,174)
- Receivables within one year -€18,983
down €18,983 (-38.7%), from €49,003 to €30,020
- Tangible fixed assets -€5,132
down €5,132 (-11.4%), from €44,824 to €39,692
- Other debts -€54,589
down €54,589 (-88.9%), from €61,429 to €6,840
- Reserves +€16,229
up €16,229 (+14.1%), from €115,086 to €131,315
- Tax, wage and social debts -€10,229
down €10,229 (-50.6%), from €20,215 to €9,986
- Gross operating margin -€76,043
down €76,043 (-59.9%), from €126,911 to €50,868
- Taxes -€10,588
down €10,588 (-51.1%), from €20,732 to €10,144
- Depreciation +€2,064
up €2,064 (+12.0%), from €17,242 to €19,306
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 | €289,276 | €238,881 | -€50,395 | -17.4% |
| Fixed assets | 21/28 | €44,980 | €39,848 | -€5,132 | -11.4% |
| Tangible fixed assets | 22/27 | €44,824 | €39,692 | -€5,132 | -11.4% |
| Furniture and vehicles | 24 | €44,824 | €39,692 | -€5,132 | -11.4% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €244,295 | €199,032 | -€45,263 | -18.5% |
| Amounts receivable within one year | 40/41 | €49,003 | €30,020 | -€18,983 | -38.7% |
| Trade receivables | 40 | €49,003 | €30,020 | -€18,983 | -38.7% |
| Cash at bank and in hand | 54/58 | €195,292 | €169,012 | -€26,280 | -13.5% |
| Total equity and liabilities | 10/49 | €289,276 | €238,881 | -€50,395 | -17.4% |
| Equity | 10/15 | €203,287 | €219,516 | +€16,229 | +8.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €115,086 | €131,315 | +€16,229 | +14.1% |
| Distributable reserves | 133 | €115,086 | €131,315 | +€16,229 | +14.1% |
| Profit (loss) carried forward | 14 | €67,741 | €67,741 | = | 0.0% |
| Amounts payable | 17/49 | €85,989 | €19,364 | -€66,624 | -77.5% |
| Amounts payable within one year | 42/48 | €85,989 | €19,364 | -€66,624 | -77.5% |
| Trade debts | 44 | €4,345 | €2,538 | -€1,807 | -41.6% |
| Suppliers | 440/4 | €4,345 | €2,538 | -€1,807 | -41.6% |
| Taxes, remuneration and social security | 45 | €20,215 | €9,986 | -€10,229 | -50.6% |
| Taxes | 450/3 | €20,215 | €9,986 | -€10,229 | -50.6% |
| Other amounts payable | 47/48 | €61,429 | €6,840 | -€54,589 | -88.9% |
| Non-recurring operating income | 76A | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,242 | €19,306 | +€2,064 | +12.0% |
| Other operating charges | 640/8 | €438 | €453 | +€15 | +3.4% |
| Gross operating margin | 9900 | €126,911 | €50,868 | -€76,043 | -59.9% |
| Operating profit (loss) | 9901 | €109,232 | €31,110 | -€78,122 | -71.5% |
| Financial income | 75/76B | €197 | €911 | +€714 | +362% |
| Recurring financial income | 75 | €197 | €911 | +€714 | +362% |
| Financial charges | 65/66B | €237 | €248 | +€11 | +4.8% |
| Recurring financial charges | 65 | €237 | €248 | +€11 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €109,193 | €31,773 | -€77,420 | -70.9% |
| Income taxes | 67/77 | €20,732 | €10,144 | -€10,588 | -51.1% |
| Profit (loss) for the period | 9904 | €88,461 | €21,629 | -€66,832 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,461 | €21,629 | -€66,832 | -75.5% |
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 26 October 2026 via checked.be.