IN 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.
IN Consulting
Largest movements
- Cash -€15,545
down €15,545 (-18.8%), from €82,729 to €67,185
mainly Tax, wage and social debts (-€18,422) and Debts after one year (-€6,994)
- Tangible fixed assets -€8,981
down €8,981 (-45.8%), from €19,593 to €10,612
of which Leasing and similar rights: -€7,138
- Receivables within one year +€4,589
up €4,589 (+28.4%), from €16,178 to €20,767
of which Other amounts receivable: +€9,587
- Tax, wage and social debts -€18,422
down €18,422 (-62.4%), from €29,512 to €11,090
- Trade debts +€9,874
up €9,874 (+1,050%), from €940 to €10,815
- Debts after one year -€6,994
down €6,994 (-92.1%), from €7,595 to €601
- Profit (loss) carried forward -€5,546
down €5,546 (-7.6%), from €72,675 to €67,129
- Gross operating margin -€43,065
down €43,065 (-86.2%), from €49,967 to €6,902
- Taxes -€8,300
down €8,300 (-97.5%), from €8,517 to €217
- Depreciation +€616
up €616 (+7.4%), from €8,365 to €8,981
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 | €120,130 | €99,504 | -€20,626 | -17.2% |
| Fixed assets | 21/28 | €19,593 | €10,612 | -€8,981 | -45.8% |
| Tangible fixed assets | 22/27 | €19,593 | €10,612 | -€8,981 | -45.8% |
| Furniture and vehicles | 24 | €4,711 | €2,867 | -€1,843 | -39.1% |
| Leasing and similar rights | 25 | €14,882 | €7,744 | -€7,138 | -48.0% |
| Current assets | 29/58 | €100,537 | €88,893 | -€11,645 | -11.6% |
| Amounts receivable within one year | 40/41 | €16,178 | €20,767 | +€4,589 | +28.4% |
| Trade receivables | 40 | €15,881 | €10,883 | -€4,998 | -31.5% |
| Other amounts receivable | 41 | €297 | €9,884 | +€9,587 | +3,231% |
| Cash at bank and in hand | 54/58 | €82,729 | €67,185 | -€15,545 | -18.8% |
| Deferred charges and accrued income | 490/1 | €1,630 | €941 | -€689 | -42.2% |
| Total equity and liabilities | 10/49 | €120,130 | €99,504 | -€20,626 | -17.2% |
| Equity | 10/15 | €74,675 | €69,129 | -€5,546 | -7.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,675 | €67,129 | -€5,546 | -7.6% |
| Amounts payable | 17/49 | €45,455 | €30,375 | -€15,080 | -33.2% |
| Amounts payable after more than one year | 17 | €7,595 | €601 | -€6,994 | -92.1% |
| Financial debts | 170/4 | €7,595 | €601 | -€6,994 | -92.1% |
| Amounts payable within one year | 42/48 | €37,860 | €29,774 | -€8,086 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €6,608 | €6,994 | +€386 | +5.8% |
| Trade debts | 44 | €940 | €10,815 | +€9,874 | +1,050% |
| Suppliers | 440/4 | €940 | €10,815 | +€9,874 | +1,050% |
| Taxes, remuneration and social security | 45 | €29,512 | €11,090 | -€18,422 | -62.4% |
| Taxes | 450/3 | €29,512 | €11,090 | -€18,422 | -62.4% |
| Other amounts payable | 47/48 | €800 | €875 | +€75 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,365 | €8,981 | +€616 | +7.4% |
| Other operating charges | 640/8 | €1,762 | €1,697 | -€65 | -3.7% |
| Gross operating margin | 9900 | €49,967 | €6,902 | -€43,065 | -86.2% |
| Operating profit (loss) | 9901 | €39,840 | -€3,776 | -€43,616 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,041 | €719 | -€321 | -30.9% |
| Recurring financial charges | 65 | €1,041 | €719 | -€321 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €38,806 | -€4,496 | -€43,302 | |
| Income taxes | 67/77 | €8,517 | €217 | -€8,300 | -97.5% |
| Profit (loss) for the period | 9904 | €30,290 | -€4,713 | -€35,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,290 | -€4,713 | -€35,002 |
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 28 October 2026 via checked.be.