INconsulting: 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.
INconsulting
Largest movements
- Receivables within one year +€57,333
up €57,333 (+94.1%), from €60,919 to €118,252
of which Trade receivables: +€32,065
- Cash -€17,614
down €17,614 (-28.9%), from €60,978 to €43,364
mainly Receivables within one year (-€57,333) and Contributions, distributions and other (-€40,000)
- Reserves +€39,817
up €39,817 (+15.1%), from €263,451 to €303,268
- Debts after one year -€31,678
down €31,678 (-48.1%), from €65,859 to €34,181
- Other debts +€16,263
up €16,263 (+343%), from €4,741 to €21,003
- Current portion of long-term debt +€6,589
up €6,589 (+26.3%), from €25,089 to €31,678
- Gross operating margin +€21,139
up €21,139 (+34.7%), from €60,881 to €82,020
- Taxes +€5,166
up €5,166 (+33.6%), from €15,356 to €20,522
- Financial income -€1,750
down €1,750 (-6.8%), from €25,764 to €24,015
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 | €394,968 | €430,557 | +€35,589 | +9.0% |
| Fixed assets | 21/28 | €269,130 | €268,942 | -€188 | -0.1% |
| Tangible fixed assets | 22/27 | €4,130 | €3,942 | -€188 | -4.5% |
| Furniture and vehicles | 24 | €1,738 | €1,968 | +€230 | +13.2% |
| Other tangible fixed assets | 26 | €2,392 | €1,974 | -€418 | -17.5% |
| Financial fixed assets | 28 | €265,000 | €265,000 | = | 0.0% |
| Current assets | 29/58 | €125,838 | €161,615 | +€35,777 | +28.4% |
| Amounts receivable within one year | 40/41 | €60,919 | €118,252 | +€57,333 | +94.1% |
| Trade receivables | 40 | €12,584 | €44,649 | +€32,065 | +255% |
| Other amounts receivable | 41 | €48,335 | €73,603 | +€25,268 | +52.3% |
| Cash at bank and in hand | 54/58 | €60,978 | €43,364 | -€17,614 | -28.9% |
| Deferred charges and accrued income | 490/1 | €3,942 | - | -€3,942 | |
| Total equity and liabilities | 10/49 | €394,968 | €430,557 | +€35,589 | +9.0% |
| Equity | 10/15 | €282,051 | €321,868 | +€39,817 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €263,451 | €303,268 | +€39,817 | +15.1% |
| Distributable reserves | 133 | €263,451 | €303,268 | +€39,817 | +15.1% |
| Amounts payable | 17/49 | €112,917 | €108,689 | -€4,228 | -3.7% |
| Amounts payable after more than one year | 17 | €65,859 | €34,181 | -€31,678 | -48.1% |
| Financial debts | 170/4 | €65,859 | €34,181 | -€31,678 | -48.1% |
| Amounts payable within one year | 42/48 | €46,726 | €74,169 | +€27,443 | +58.7% |
| Current portion of amounts payable after more than one year | 42 | €25,089 | €31,678 | +€6,589 | +26.3% |
| Financial debts | 43 | - | €2,931 | +€2,931 | |
| Credit institutions | 430/8 | - | €2,931 | +€2,931 | |
| Trade debts | 44 | €2,697 | €135 | -€2,562 | -95.0% |
| Suppliers | 440/4 | €2,697 | €135 | -€2,562 | -95.0% |
| Taxes, remuneration and social security | 45 | €14,198 | €18,421 | +€4,223 | +29.7% |
| Taxes | 450/3 | €14,198 | €18,421 | +€4,223 | +29.7% |
| Other amounts payable | 47/48 | €4,741 | €21,003 | +€16,263 | +343% |
| Accrued charges and deferred income | 492/3 | €333 | €340 | +€7 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €1,482 | -€83 | -5.3% |
| Other operating charges | 640/8 | €828 | €1,222 | +€393 | +47.5% |
| Non-recurring operating charges | 66A | - | €1,124 | +€1,124 | |
| Gross operating margin | 9900 | €60,881 | €82,020 | +€21,139 | +34.7% |
| Operating profit (loss) | 9901 | €58,487 | €78,191 | +€19,705 | +33.7% |
| Financial income | 75/76B | €25,764 | €24,015 | -€1,750 | -6.8% |
| Recurring financial income | 75 | €25,764 | €24,015 | -€1,750 | -6.8% |
| Financial charges | 65/66B | €1,910 | €1,867 | -€43 | -2.2% |
| Recurring financial charges | 65 | €1,910 | €1,867 | -€43 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €82,341 | €100,339 | +€17,998 | +21.9% |
| Income taxes | 67/77 | €15,356 | €20,522 | +€5,166 | +33.6% |
| Profit (loss) for the period | 9904 | €66,985 | €79,817 | +€12,832 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,985 | €79,817 | +€12,832 | +19.2% |
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 14 October 2026 via checked.be.