IGD CONSULT: 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.
IGD CONSULT
Largest movements
- Cash -€2,657
down €2,657 (-46.1%), from €5,759 to €3,102
mainly Net result for the year (-€3,166) and Other debts (-€358)
- Receivables within one year -€474
down €474 (-100.0%), from €474 to €0
of which Other amounts receivable: -€474
- Profit (loss) carried forward -€3,166
down €3,166 (-145.1%), from -€2,182 to -€5,348
- Trade debts +€382
up €382 (+224.4%), from €170 to €553
- Other debts -€358
down €358 (-8.1%), from €4,425 to €4,067
- Other operating charges +€1,532
up €1,532, from €0 to €1,532
- Gross operating margin +€331
up €331 (+18.2%), from -€1,814 to -€1,483
- Financial charges +€34
up €34 (+28.8%), from €118 to €151
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 | €6,233 | €3,102 | -€3,130 | -50.2% |
| Current assets | 29/58 | €6,233 | €3,102 | -€3,130 | -50.2% |
| Amounts receivable within one year | 40/41 | €474 | €0 | -€474 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €474 | €0 | -€474 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,759 | €3,102 | -€2,657 | -46.1% |
| Total equity and liabilities | 10/49 | €6,233 | €3,102 | -€3,130 | -50.2% |
| Equity | 10/15 | €1,637 | -€1,529 | -€3,166 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,319 | €1,319 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,319 | €1,319 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,319 | €1,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,182 | -€5,348 | -€3,166 | -145.1% |
| Amounts payable | 17/49 | €4,596 | €4,631 | +€36 | +0.8% |
| Amounts payable within one year | 42/48 | €4,596 | €4,631 | +€36 | +0.8% |
| Financial debts | 43 | - | €12 | +€12 | |
| Other loans | 439 | - | €12 | +€12 | |
| Trade debts | 44 | €170 | €553 | +€382 | +224.4% |
| Suppliers | 440/4 | €170 | €553 | +€382 | +224.4% |
| Other amounts payable | 47/48 | €4,425 | €4,067 | -€358 | -8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €1,532 | +€1,532 | |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€1,814 | -€1,483 | +€331 | +18.2% |
| Operating profit (loss) | 9901 | -€1,814 | -€3,015 | -€1,201 | -66.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €118 | €151 | +€34 | +28.8% |
| Recurring financial charges | 65 | €118 | €151 | +€34 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,931 | -€3,166 | -€1,235 | -63.9% |
| Profit (loss) for the period | 9904 | -€1,931 | -€3,166 | -€1,235 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,931 | -€3,166 | -€1,235 | -63.9% |
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 28 September 2026 via checked.be.