IEY 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.
IEY CONSULT
Largest movements
- Cash +€8,027
up €8,027 (+16.5%), from €48,697 to €56,724
mainly Net result for the year (+€17,018) and Receivables within one year (+€1,771)
- Receivables within one year -€1,771
down €1,771 (-87.6%), from €2,021 to €250
of which Other amounts receivable: -€987
- Tangible fixed assets -€1,688
down €1,688 (-83.0%), from €2,034 to €346
of which Plant, machinery and equipment: -€1,287
- Financial fixed assets +€1,058
up €1,058 (+17.2%), from €6,150 to €7,209
- Profit (loss) carried forward +€17,018
up €17,018 (+68.0%), from €25,021 to €42,040
- Tax, wage and social debts -€5,628
down €5,628 (-23.1%), from €24,370 to €18,741
of which Taxes: -€5,628
- Other debts -€4,480
down €4,480 (-100%), from €4,480 to €0
- Trade debts -€1,284
down €1,284 (-50.7%), from €2,532 to €1,248
- Gross operating margin +€22,388
up €22,388 (+791%), from €2,831 to €25,218
- Taxes +€3,721
up €3,721 (+168%), from €2,212 to €5,933
- Other operating charges +€402
up €402 (+340%), from €118 to €520
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 | €58,902 | €64,529 | +€5,626 | +9.6% |
| Fixed assets | 21/28 | €8,184 | €7,555 | -€629 | -7.7% |
| Tangible fixed assets | 22/27 | €2,034 | €346 | -€1,688 | -83.0% |
| Plant, machinery and equipment | 23 | €1,633 | €346 | -€1,287 | -78.8% |
| Furniture and vehicles | 24 | €401 | €0 | -€401 | -100% |
| Financial fixed assets | 28 | €6,150 | €7,209 | +€1,058 | +17.2% |
| Current assets | 29/58 | €50,718 | €56,974 | +€6,255 | +12.3% |
| Amounts receivable within one year | 40/41 | €2,021 | €250 | -€1,771 | -87.6% |
| Trade receivables | 40 | €1,034 | €250 | -€784 | -75.8% |
| Other amounts receivable | 41 | €987 | €0 | -€987 | -100% |
| Cash at bank and in hand | 54/58 | €48,697 | €56,724 | +€8,027 | +16.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €58,902 | €64,529 | +€5,626 | +9.6% |
| Equity | 10/15 | €27,521 | €44,540 | +€17,018 | +61.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,021 | €42,040 | +€17,018 | +68.0% |
| Amounts payable | 17/49 | €31,381 | €19,989 | -€11,392 | -36.3% |
| Amounts payable within one year | 42/48 | €31,381 | €19,989 | -€11,392 | -36.3% |
| Trade debts | 44 | €2,532 | €1,248 | -€1,284 | -50.7% |
| Suppliers | 440/4 | €2,532 | €1,248 | -€1,284 | -50.7% |
| Taxes, remuneration and social security | 45 | €24,370 | €18,741 | -€5,628 | -23.1% |
| Taxes | 450/3 | €24,370 | €18,741 | -€5,628 | -23.1% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €4,480 | €0 | -€4,480 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €763 | -€119 | -13.5% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Non-recurring operating charges | 66A | - | €925 | +€925 | |
| Gross operating margin | 9900 | €2,831 | €25,218 | +€22,388 | +791% |
| Operating profit (loss) | 9901 | €1,831 | €23,011 | +€21,180 | +1,157% |
| Financial income | 75/76B | €137 | €25 | -€112 | -81.7% |
| Recurring financial income | 75 | €137 | €25 | -€112 | -81.7% |
| Financial charges | 65/66B | €131 | €84 | -€47 | -36.0% |
| Recurring financial charges | 65 | €131 | €84 | -€47 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €1,836 | €22,952 | +€21,116 | +1,150% |
| Income taxes | 67/77 | €2,212 | €5,933 | +€3,721 | +168% |
| Profit (loss) for the period | 9904 | -€376 | €17,018 | +€17,395 | |
| Profit (loss) for the period to be appropriated | 9905 | -€376 | €17,018 | +€17,395 |
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 25 October 2026 via checked.be.