IF 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.
IF CONSULTING
Largest movements
- Cash +€7,041
new in 2025: €7,041
mainly Net result for the year (+€21,654) and Tax, wage and social debts (+€15,798)
- Receivables within one year -€4,088
down €4,088 (-12.7%), from €32,281 to €28,193
of which Trade receivables: -€2,093
- Other debts -€30,005
down €30,005 (-89.3%), from €33,604 to €3,599
- Profit (loss) carried forward +€21,654
up €21,654, from -€14,453 to €7,201
- Tax, wage and social debts +€15,798
up €15,798 (+220%), from €7,182 to €22,980
- Trade debts -€2,383
no longer reported in 2025 (was €2,383)
- Short-term financial debts -€2,133
no longer reported in 2025 (was €2,133)
- Financial charges -€32,535
down €32,535 (-94.5%), from €34,418 to €1,883
- Taxes +€7,629
up €7,629 (+2,334%), from €327 to €7,956
- Gross operating margin -€5,488
down €5,488 (-12.4%), from €44,409 to €38,921
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 | €33,015 | €35,780 | +€2,765 | +8.4% |
| Fixed assets | 21/28 | €488 | €300 | -€188 | -38.5% |
| Tangible fixed assets | 22/27 | €188 | - | -€188 | |
| Furniture and vehicles | 24 | €188 | - | -€188 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €32,527 | €35,480 | +€2,953 | +9.1% |
| Amounts receivable within one year | 40/41 | €32,281 | €28,193 | -€4,088 | -12.7% |
| Trade receivables | 40 | €28,938 | €26,844 | -€2,093 | -7.2% |
| Other amounts receivable | 41 | €3,344 | €1,349 | -€1,995 | -59.7% |
| Cash at bank and in hand | 54/58 | - | €7,041 | +€7,041 | |
| Deferred charges and accrued income | 490/1 | €246 | €246 | = | 0.0% |
| Total equity and liabilities | 10/49 | €33,015 | €35,780 | +€2,765 | +8.4% |
| Equity | 10/15 | -€12,453 | €9,201 | +€21,654 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,453 | €7,201 | +€21,654 | |
| Amounts payable | 17/49 | €45,468 | €26,579 | -€18,889 | -41.5% |
| Amounts payable within one year | 42/48 | €45,302 | €26,579 | -€18,723 | -41.3% |
| Financial debts | 43 | €2,133 | - | -€2,133 | |
| Credit institutions | 430/8 | €2,133 | - | -€2,133 | |
| Trade debts | 44 | €2,383 | - | -€2,383 | |
| Suppliers | 440/4 | €2,383 | - | -€2,383 | |
| Taxes, remuneration and social security | 45 | €7,182 | €22,980 | +€15,798 | +220% |
| Taxes | 450/3 | €7,182 | €22,980 | +€15,798 | +220% |
| Other amounts payable | 47/48 | €33,604 | €3,599 | -€30,005 | -89.3% |
| Accrued charges and deferred income | 492/3 | €167 | - | -€167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €604 | €188 | -€416 | -68.9% |
| Other operating charges | 640/8 | €6,906 | €7,240 | +€335 | +4.8% |
| Gross operating margin | 9900 | €44,409 | €38,921 | -€5,488 | -12.4% |
| Operating profit (loss) | 9901 | €36,899 | €31,493 | -€5,406 | -14.7% |
| Financial charges | 65/66B | €34,418 | €1,883 | -€32,535 | -94.5% |
| Recurring financial charges | 65 | €34,418 | €1,883 | -€32,535 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | €2,481 | €29,610 | +€27,129 | +1,094% |
| Income taxes | 67/77 | €327 | €7,956 | +€7,629 | +2,334% |
| Profit (loss) for the period | 9904 | €2,154 | €21,654 | +€19,500 | +905% |
| Profit (loss) for the period to be appropriated | 9905 | €2,154 | €21,654 | +€19,500 | +905% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.