Indep 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.
Indep Consulting
Largest movements
- Receivables after one year +€535,000
new in 2024: €535,000
- Tangible fixed assets -€46,205
down €46,205 (-10.3%), from €449,925 to €403,720
of which Land and buildings: -€47,934
- Receivables within one year +€44,814
up €44,814 (+157%), from €28,478 to €73,292
of which Other amounts receivable: +€65,000
- Debts after one year +€557,191
up €557,191 (+167%), from €334,525 to €891,716
- Trade debts -€22,742
down €22,742 (-85.0%), from €26,762 to €4,020
- Profit (loss) carried forward -€20,430
down €20,430, from €2,036 to -€18,394
- Other debts +€20,170
up €20,170 (+75.8%), from €26,626 to €46,795
- Current portion of long-term debt +€16,195
up €16,195 (+41.9%), from €38,636 to €54,831
- Turnover -€174,277
down €174,277 (-48.7%), from €357,637 to €183,360
- Purchases and services -€165,601
down €165,601 (-59.2%), from €279,804 to €114,203
- Financial charges +€31,836
up €31,836 (+361%), from €8,808 to €40,644
- Gross operating margin -€8,474
down €8,474 (-10.1%), from €84,112 to €75,638
- Taxes -€7,578
no longer reported in 2024 (was €7,578)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €489,876 | €1,027,167 | +€537,291 | +110% |
| Fixed assets | 21/28 | €449,925 | €403,720 | -€46,205 | -10.3% |
| Tangible fixed assets | 22/27 | €449,925 | €403,720 | -€46,205 | -10.3% |
| Land and buildings | 22 | €439,182 | €391,248 | -€47,934 | -10.9% |
| Plant, machinery and equipment | 23 | €3,718 | €3,718 | = | 0.0% |
| Furniture and vehicles | 24 | €7,025 | €8,754 | +€1,729 | +24.6% |
| Current assets | 29/58 | €39,951 | €623,447 | +€583,496 | +1,461% |
| Amounts receivable after more than one year | 29 | - | €535,000 | +€535,000 | |
| Other amounts receivable | 291 | - | €535,000 | +€535,000 | |
| Amounts receivable within one year | 40/41 | €28,478 | €73,292 | +€44,814 | +157% |
| Trade receivables | 40 | €22,478 | €2,292 | -€20,186 | -89.8% |
| Other amounts receivable | 41 | €6,000 | €71,000 | +€65,000 | +1,083% |
| Cash at bank and in hand | 54/58 | €8,837 | €12,424 | +€3,587 | +40.6% |
| Deferred charges and accrued income | 490/1 | €2,635 | €2,731 | +€96 | +3.6% |
| Total equity and liabilities | 10/49 | €489,876 | €1,027,167 | +€537,291 | +110% |
| Equity | 10/15 | €22,496 | €2,066 | -€20,430 | -90.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,036 | -€18,394 | -€20,430 | |
| Amounts payable | 17/49 | €467,380 | €1,025,101 | +€557,721 | +119% |
| Amounts payable after more than one year | 17 | €334,525 | €891,716 | +€557,191 | +167% |
| Financial debts | 170/4 | €334,525 | €891,716 | +€557,191 | +167% |
| Amounts payable within one year | 42/48 | €132,854 | €133,385 | +€530 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €38,636 | €54,831 | +€16,195 | +41.9% |
| Trade debts | 44 | €26,762 | €4,020 | -€22,742 | -85.0% |
| Suppliers | 440/4 | €26,762 | €4,020 | -€22,742 | -85.0% |
| Taxes, remuneration and social security | 45 | €40,830 | €27,738 | -€13,092 | -32.1% |
| Taxes | 450/3 | €39,895 | €26,803 | -€13,092 | -32.8% |
| Remuneration and social security | 454/9 | €936 | €936 | = | 0.0% |
| Other amounts payable | 47/48 | €26,626 | €46,795 | +€20,170 | +75.8% |
| Turnover | 70 | €357,637 | €183,360 | -€174,277 | -48.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €279,804 | €114,203 | -€165,601 | -59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,233 | €54,450 | +€3,217 | +6.3% |
| Other operating charges | 640/8 | €1,986 | €1,017 | -€969 | -48.8% |
| Gross operating margin | 9900 | €84,112 | €75,638 | -€8,474 | -10.1% |
| Operating profit (loss) | 9901 | €30,893 | €20,172 | -€10,721 | -34.7% |
| Financial income | 75/76B | €96 | €43 | -€53 | -55.5% |
| Recurring financial income | 75 | €96 | €43 | -€53 | -55.5% |
| Financial charges | 65/66B | €8,808 | €40,644 | +€31,836 | +361% |
| Recurring financial charges | 65 | €8,808 | €40,644 | +€31,836 | +361% |
| Profit (loss) for the period before taxes | 9903 | €22,181 | -€20,430 | -€42,611 | |
| Income taxes | 67/77 | €7,578 | - | -€7,578 | |
| Profit (loss) for the period | 9904 | €14,603 | -€20,430 | -€35,033 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,603 | -€20,430 | -€35,033 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.