inch 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.
inch consulting
Largest movements
- Cash -€9,565
down €9,565 (-63.0%), from €15,187 to €5,622
mainly Contributions, distributions and other (-€28,000) and Investment in fixed assets (net) (-€20,549)
- Receivables within one year +€6,754
up €6,754 (+20.3%), from €33,309 to €40,063
of which Trade receivables: +€7,175
- Tangible fixed assets +€6,290
up €6,290 (+4.9%), from €127,403 to €133,693
of which Furniture and vehicles: +€14,823
- Profit (loss) carried forward -€26,176
down €26,176 (-98.3%), from €26,637 to €461
- Other debts +€21,055
up €21,055 (+145%), from €14,473 to €35,528
- Current portion of long-term debt +€8,159
up €8,159 (+64.0%), from €12,748 to €20,907
- Trade debts +€3,114
up €3,114 (+178%), from €1,749 to €4,864
- Gross operating margin -€4,529
down €4,529 (-14.5%), from €31,211 to €26,682
- Financial charges -€2,988
down €2,988 (-38.9%), from €7,679 to €4,690
- Depreciation +€831
up €831 (+6.2%), from €13,429 to €14,259
- Taxes +€446
up €446 (+10.2%), from €4,386 to €4,832
- Other operating charges +€345
up €345 (+35.6%), from €971 to €1,317
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 | €176,899 | €182,275 | +€5,376 | +3.0% |
| Fixed assets | 21/28 | €128,403 | €134,693 | +€6,290 | +4.9% |
| Tangible fixed assets | 22/27 | €127,403 | €133,693 | +€6,290 | +4.9% |
| Plant, machinery and equipment | 23 | €21,439 | €18,208 | -€3,231 | -15.1% |
| Furniture and vehicles | 24 | €19,218 | €34,041 | +€14,823 | +77.1% |
| Other tangible fixed assets | 26 | €86,746 | €81,444 | -€5,301 | -6.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €48,496 | €47,582 | -€914 | -1.9% |
| Amounts receivable within one year | 40/41 | €33,309 | €40,063 | +€6,754 | +20.3% |
| Trade receivables | 40 | €30,879 | €38,054 | +€7,175 | +23.2% |
| Other amounts receivable | 41 | €2,430 | €2,009 | -€421 | -17.3% |
| Current investments | 50/53 | €0 | €1,499 | +€1,499 | |
| Cash at bank and in hand | 54/58 | €15,187 | €5,622 | -€9,565 | -63.0% |
| Deferred charges and accrued income | 490/1 | - | €398 | +€398 | |
| Total equity and liabilities | 10/49 | €176,899 | €182,275 | +€5,376 | +3.0% |
| Equity | 10/15 | €45,187 | €19,011 | -€26,176 | -57.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,637 | €461 | -€26,176 | -98.3% |
| Amounts payable | 17/49 | €131,712 | €163,264 | +€31,552 | +24.0% |
| Amounts payable after more than one year | 17 | €97,167 | €95,418 | -€1,749 | -1.8% |
| Financial debts | 170/4 | €97,167 | €95,418 | -€1,749 | -1.8% |
| Amounts payable within one year | 42/48 | €34,546 | €67,847 | +€33,301 | +96.4% |
| Current portion of amounts payable after more than one year | 42 | €12,748 | €20,907 | +€8,159 | +64.0% |
| Trade debts | 44 | €1,749 | €4,864 | +€3,114 | +178% |
| Suppliers | 440/4 | €1,749 | €4,864 | +€3,114 | +178% |
| Taxes, remuneration and social security | 45 | €5,575 | €6,548 | +€973 | +17.4% |
| Taxes | 450/3 | €5,575 | €6,548 | +€973 | +17.4% |
| Other amounts payable | 47/48 | €14,473 | €35,528 | +€21,055 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,429 | €14,259 | +€831 | +6.2% |
| Other operating charges | 640/8 | €971 | €1,317 | +€345 | +35.6% |
| Gross operating margin | 9900 | €31,211 | €26,682 | -€4,529 | -14.5% |
| Operating profit (loss) | 9901 | €16,811 | €11,106 | -€5,705 | -33.9% |
| Financial income | 75/76B | €109 | €241 | +€132 | +122% |
| Recurring financial income | 75 | €109 | €241 | +€132 | +122% |
| Financial charges | 65/66B | €7,679 | €4,690 | -€2,988 | -38.9% |
| Recurring financial charges | 65 | €7,679 | €4,690 | -€2,988 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €9,241 | €6,657 | -€2,584 | -28.0% |
| Income taxes | 67/77 | €4,386 | €4,832 | +€446 | +10.2% |
| Profit (loss) for the period | 9904 | €4,855 | €1,824 | -€3,031 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,855 | €1,824 | -€3,031 | -62.4% |
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 18 October 2026 via checked.be.