IIC CONSULTING & SERVICES: 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.
IIC CONSULTING & SERVICES
Largest movements
- Current investments -€60,000
down €60,000 (-37.5%), from €160,000 to €100,000
- Intangible fixed assets +€44,624
up €44,624 (+216%), from €20,637 to €65,261
- Receivables within one year -€27,180
down €27,180 (-76.8%), from €35,378 to €8,198
of which Trade receivables: -€30,160
- Financial fixed assets +€15,442
up €15,442 (+31.2%), from €49,421 to €64,863
- Cash -€12,278
down €12,278 (-21.0%), from €58,484 to €46,206
mainly Contributions, distributions and other (-€255,000) and Investment in fixed assets (net) (-€75,442)
- Profit (loss) carried forward -€195,248
down €195,248 (-57.7%), from €338,219 to €142,971
- Other debts +€152,661
up €152,661 (+83,870%), from €182 to €152,843
- Trade debts -€4,371
down €4,371 (-69.6%), from €6,280 to €1,909
- Gross operating margin +€23,367
up €23,367 (+31.6%), from €73,989 to €97,356
- Depreciation +€10,985
up €10,985 (+73.3%), from €14,996 to €25,981
- Financial income -€1,194
down €1,194 (-27.5%), from €4,340 to €3,146
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 | €363,239 | €313,832 | -€49,407 | -13.6% |
| Fixed assets | 21/28 | €107,834 | €157,295 | +€49,461 | +45.9% |
| Intangible fixed assets | 21 | €20,637 | €65,261 | +€44,624 | +216% |
| Tangible fixed assets | 22/27 | €37,776 | €27,171 | -€10,605 | -28.1% |
| Furniture and vehicles | 24 | €33,144 | €23,905 | -€9,239 | -27.9% |
| Other tangible fixed assets | 26 | €4,632 | €3,266 | -€1,366 | -29.5% |
| Financial fixed assets | 28 | €49,421 | €64,863 | +€15,442 | +31.2% |
| Current assets | 29/58 | €255,405 | €156,538 | -€98,868 | -38.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €35,378 | €8,198 | -€27,180 | -76.8% |
| Trade receivables | 40 | €32,104 | €1,944 | -€30,160 | -93.9% |
| Other amounts receivable | 41 | €3,274 | €6,253 | +€2,980 | +91.0% |
| Current investments | 50/53 | €160,000 | €100,000 | -€60,000 | -37.5% |
| Cash at bank and in hand | 54/58 | €58,484 | €46,206 | -€12,278 | -21.0% |
| Deferred charges and accrued income | 490/1 | €1,543 | €2,134 | +€591 | +38.3% |
| Total equity and liabilities | 10/49 | €363,239 | €313,832 | -€49,407 | -13.6% |
| Equity | 10/15 | €340,719 | €145,471 | -€195,248 | -57.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €338,219 | €142,971 | -€195,248 | -57.7% |
| Amounts payable | 17/49 | €22,520 | €168,361 | +€145,841 | +648% |
| Amounts payable within one year | 42/48 | €22,230 | €168,071 | +€145,841 | +656% |
| Trade debts | 44 | €6,280 | €1,909 | -€4,371 | -69.6% |
| Suppliers | 440/4 | €6,280 | €1,909 | -€4,371 | -69.6% |
| Advances received on contracts in progress | 46 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €15,768 | €13,289 | -€2,479 | -15.7% |
| Taxes | 450/3 | €13,552 | €11,056 | -€2,495 | -18.4% |
| Remuneration and social security | 454/9 | €2,216 | €2,233 | +€17 | +0.7% |
| Other amounts payable | 47/48 | €182 | €152,843 | +€152,661 | +83,870% |
| Accrued charges and deferred income | 492/3 | €290 | €290 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,996 | €25,981 | +€10,985 | +73.3% |
| Other operating charges | 640/8 | €162 | €165 | +€3 | +2.0% |
| Gross operating margin | 9900 | €73,989 | €97,356 | +€23,367 | +31.6% |
| Operating profit (loss) | 9901 | €58,831 | €71,209 | +€12,378 | +21.0% |
| Financial income | 75/76B | €4,340 | €3,146 | -€1,194 | -27.5% |
| Recurring financial income | 75 | €4,340 | €3,146 | -€1,194 | -27.5% |
| Financial charges | 65/66B | €154 | €116 | -€38 | -24.8% |
| Recurring financial charges | 65 | €154 | €116 | -€38 | -24.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €63,017 | €74,240 | +€11,223 | +17.8% |
| Income taxes | 67/77 | €13,840 | €14,488 | +€647 | +4.7% |
| Profit (loss) for the period | 9904 | €49,177 | €59,752 | +€10,575 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,177 | €59,752 | +€10,575 | +21.5% |
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 18 October 2026 via checked.be.