Incrementum Consulting: what changed
Two fiscal 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.
Incrementum Consulting
Largest movements
- Receivables within one year +€8,930
up €8,930 (+359.0%), from €2,488 to €11,418
of which Other amounts receivable: +€8,755
- Cash -€2,944
down €2,944 (-9.5%), from €30,874 to €27,930
mainly Receivables within one year (-€8,930) and Tax, wage and social debts (-€4,898)
- Tangible fixed assets +€520
up €520 (+110.0%), from €473 to €994
of which Furniture and vehicles: +€823
- Profit (loss) carried forward +€12,621
up €12,621 (+64.4%), from €19,593 to €32,214
- Tax, wage and social debts -€4,898
no longer reported in 2025 (was €4,898)
- Trade debts -€1,216
down €1,216 (-14.6%), from €8,344 to €7,128
- Gross operating margin -€14,955
down €14,955 (-47.6%), from €31,409 to €16,454
- Taxes -€8,984
down €8,984, from €8,898 to -€86
- Staff costs +€1,894
new in 2025: €1,894
- Depreciation -€1,206
down €1,206 (-72.3%), from €1,669 to €462
- Financial charges +€586
up €586 (+62.3%), from €941 to €1,527
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.
Cash bridge derived
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 | €33,835 | €40,341 | +€6,506 | +19.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €473 | €994 | +€520 | +110.0% |
| Tangible fixed assets | 22/27 | €473 | €994 | +€520 | +110.0% |
| Plant, machinery and equipment | 23 | €473 | €170 | -€303 | -64.0% |
| Furniture and vehicles | 24 | - | €823 | +€823 | |
| Current assets | 29/58 | €33,362 | €39,348 | +€5,986 | +17.9% |
| Amounts receivable within one year | 40/41 | €2,488 | €11,418 | +€8,930 | +359.0% |
| Trade receivables | 40 | €388 | €563 | +€175 | +45.0% |
| Other amounts receivable | 41 | €2,099 | €10,855 | +€8,755 | +417.0% |
| Cash at bank and in hand | 54/58 | €30,874 | €27,930 | -€2,944 | -9.5% |
| Total equity and liabilities | 10/49 | €33,835 | €40,341 | +€6,506 | +19.2% |
| Equity | 10/15 | €20,593 | €33,214 | +€12,621 | +61.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,593 | €32,214 | +€12,621 | +64.4% |
| Amounts payable | 17/49 | €13,242 | €7,128 | -€6,114 | -46.2% |
| Amounts payable within one year | 42/48 | €13,242 | €7,128 | -€6,114 | -46.2% |
| Trade debts | 44 | €8,344 | €7,128 | -€1,216 | -14.6% |
| Suppliers | 440/4 | €8,344 | €7,128 | -€1,216 | -14.6% |
| Taxes, remuneration and social security | 45 | €4,898 | - | -€4,898 | |
| Taxes | 450/3 | €4,898 | - | -€4,898 | |
| Remuneration, social security and pensions | 62 | - | €1,894 | +€1,894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,669 | €462 | -€1,206 | -72.3% |
| Other operating charges | 640/8 | €310 | €40 | -€270 | -87.1% |
| Gross operating margin | 9900 | €31,409 | €16,454 | -€14,955 | -47.6% |
| Operating profit (loss) | 9901 | €29,430 | €14,058 | -€15,372 | -52.2% |
| Financial income | 75/76B | €2 | €3 | +€1 | +69.4% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +69.4% |
| Financial charges | 65/66B | €941 | €1,527 | +€586 | +62.3% |
| Recurring financial charges | 65 | €941 | €1,527 | +€586 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €28,491 | €12,535 | -€15,956 | -56.0% |
| Income taxes | 67/77 | €8,898 | -€86 | -€8,984 | |
| Profit (loss) for the period | 9904 | €19,593 | €12,621 | -€6,972 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,593 | €12,621 | -€6,972 | -35.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.