IJC 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.
IJC CONSULT
Largest movements
- Receivables within one year +€143,408
up €143,408 (+187%), from €76,575 to €219,982
- Tangible fixed assets -€36,493
down €36,493 (-26.1%), from €139,753 to €103,260
- Reserves +€188,877
up €188,877 (+43.4%), from €435,343 to €624,220
- Debts after one year -€35,624
down €35,624 (-38.2%), from €93,184 to €57,560
- Other debts -€26,492
no longer reported in 2025 (was €26,492)
- Tax, wage and social debts -€23,408
down €23,408 (-41.1%), from €56,962 to €33,553
of which Taxes: -€17,554
- Current portion of long-term debt +€18,572
up €18,572 (+55.6%), from €33,376 to €51,948
- Gross operating margin +€111,521
up €111,521 (+55.8%), from €199,816 to €311,337
- Staff costs -€32,124
down €32,124 (-44.2%), from €72,693 to €40,570
- Taxes +€10,629
up €10,629 (+36.7%), from €28,924 to €39,552
- Depreciation -€10,358
down €10,358 (-20.3%), from €50,905 to €40,547
- Other operating charges -€6,412
down €6,412 (-82.2%), from €7,798 to €1,386
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 | €944,848 | €1,060,617 | +€115,769 | +12.3% |
| Fixed assets | 21/28 | €716,369 | €679,876 | -€36,493 | -5.1% |
| Tangible fixed assets | 22/27 | €139,753 | €103,260 | -€36,493 | -26.1% |
| Furniture and vehicles | 24 | €139,753 | €103,260 | -€36,493 | -26.1% |
| Financial fixed assets | 28 | €576,616 | €576,616 | = | 0.0% |
| Current assets | 29/58 | €228,479 | €380,741 | +€152,262 | +66.6% |
| Amounts receivable after more than one year | 29 | €145,000 | €145,000 | = | 0.0% |
| Other amounts receivable | 291 | €145,000 | €145,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €76,575 | €219,982 | +€143,408 | +187% |
| Other amounts receivable | 41 | €76,575 | €219,982 | +€143,408 | +187% |
| Cash at bank and in hand | 54/58 | €6,524 | €6,363 | -€161 | -2.5% |
| Deferred charges and accrued income | 490/1 | €381 | €9,396 | +€9,015 | +2,369% |
| Total equity and liabilities | 10/49 | €944,848 | €1,060,617 | +€115,769 | +12.3% |
| Equity | 10/15 | €728,678 | €917,556 | +€188,877 | +25.9% |
| Contributions | 10/11 | €12,360 | €12,360 | = | 0.0% |
| Reserves | 13 | €435,343 | €624,220 | +€188,877 | +43.4% |
| Distributable reserves | 133 | €435,343 | €624,220 | +€188,877 | +43.4% |
| Profit (loss) carried forward | 14 | €280,975 | €280,975 | = | 0.0% |
| Amounts payable | 17/49 | €216,170 | €143,061 | -€73,108 | -33.8% |
| Amounts payable after more than one year | 17 | €93,184 | €57,560 | -€35,624 | -38.2% |
| Financial debts | 170/4 | €93,184 | €57,560 | -€35,624 | -38.2% |
| Amounts payable within one year | 42/48 | €122,591 | €85,501 | -€37,090 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €33,376 | €51,948 | +€18,572 | +55.6% |
| Financial debts | 43 | €2,210 | - | -€2,210 | |
| Credit institutions | 430/8 | €2,210 | - | -€2,210 | |
| Trade debts | 44 | €3,553 | - | -€3,553 | |
| Suppliers | 440/4 | €3,553 | - | -€3,553 | |
| Taxes, remuneration and social security | 45 | €56,962 | €33,553 | -€23,408 | -41.1% |
| Taxes | 450/3 | €41,214 | €23,660 | -€17,554 | -42.6% |
| Remuneration and social security | 454/9 | €15,748 | €9,894 | -€5,854 | -37.2% |
| Other amounts payable | 47/48 | €26,492 | - | -€26,492 | |
| Accrued charges and deferred income | 492/3 | €394 | - | -€394 | |
| Remuneration, social security and pensions | 62 | €72,693 | €40,570 | -€32,124 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,905 | €40,547 | -€10,358 | -20.3% |
| Other operating charges | 640/8 | €7,798 | €1,386 | -€6,412 | -82.2% |
| Gross operating margin | 9900 | €199,816 | €311,337 | +€111,521 | +55.8% |
| Operating profit (loss) | 9901 | €68,420 | €228,834 | +€160,414 | +234% |
| Financial income | 75/76B | €5,322 | €5,295 | -€27 | -0.5% |
| Recurring financial income | 75 | €5,322 | €5,295 | -€27 | -0.5% |
| Financial charges | 65/66B | €7,328 | €5,700 | -€1,628 | -22.2% |
| Recurring financial charges | 65 | €7,328 | €5,700 | -€1,628 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €66,413 | €228,430 | +€162,016 | +244% |
| Income taxes | 67/77 | €28,924 | €39,552 | +€10,629 | +36.7% |
| Profit (loss) for the period | 9904 | €37,490 | €188,877 | +€151,388 | +404% |
| Profit (loss) for the period to be appropriated | 9905 | €37,490 | €188,877 | +€151,388 | +404% |
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 20 October 2026 via checked.be.