INDIANA CONSULTING: what changed
INDIANA CONSULTING
Largest movements
- Cash +€28,162
up €28,162 (+53.0%), from €53,107 to €81,269
mainly Net result for the year (+€36,519) and Receivables within one year (+€3,322)
- Receivables within one year -€3,322
down €3,322 (-29.3%), from €11,337 to €8,016
of which Trade receivables: -€3,046
- Tangible fixed assets +€3,303
new in 2026: €3,303
- Profit (loss) carried forward +€36,519
new in 2026: €36,519
- Tax, wage and social debts -€6,983
down €6,983 (-27.0%), from €25,903 to €18,920
of which Taxes: -€7,700
- Taxes -€14,070
down €14,070 (-77.7%), from €18,104 to €4,033
- Gross operating margin -€9,876
down €9,876 (-19.5%), from €50,774 to €40,897
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,444 | €93,081 | +€28,636 | +44.4% |
| Fixed assets | 21/28 | - | €3,303 | +€3,303 | |
| Tangible fixed assets | 22/27 | - | €3,303 | +€3,303 | |
| Furniture and vehicles | 24 | - | €3,303 | +€3,303 | |
| Current assets | 29/58 | €64,444 | €89,777 | +€25,333 | +39.3% |
| Amounts receivable within one year | 40/41 | €11,337 | €8,016 | -€3,322 | -29.3% |
| Trade receivables | 40 | €11,061 | €8,016 | -€3,046 | -27.5% |
| Other amounts receivable | 41 | €276 | €0 | -€276 | -100% |
| Cash at bank and in hand | 54/58 | €53,107 | €81,269 | +€28,162 | +53.0% |
| Deferred charges and accrued income | 490/1 | - | €493 | +€493 | |
| Total equity and liabilities | 10/49 | €64,444 | €93,081 | +€28,636 | +44.4% |
| Equity | 10/15 | €37,642 | €74,161 | +€36,519 | +97.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €32,642 | €32,642 | = | 0.0% |
| Distributable reserves | 133 | €32,642 | €32,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €36,519 | +€36,519 | |
| Amounts payable | 17/49 | €26,803 | €18,920 | -€7,883 | -29.4% |
| Amounts payable within one year | 42/48 | €25,903 | €18,920 | -€6,983 | -27.0% |
| Trade debts | 44 | - | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €25,903 | €18,920 | -€6,983 | -27.0% |
| Taxes | 450/3 | €25,903 | €18,203 | -€7,700 | -29.7% |
| Remuneration and social security | 454/9 | - | €717 | +€717 | |
| Accrued charges and deferred income | 492/3 | €900 | €0 | -€900 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €299 | +€299 | |
| Gross operating margin | 9900 | €50,774 | €40,897 | -€9,876 | -19.5% |
| Operating profit (loss) | 9901 | €50,774 | €40,598 | -€10,176 | -20.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €29 | €46 | +€17 | +59.4% |
| Recurring financial charges | 65 | €29 | €46 | +€17 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €50,745 | €40,553 | -€10,193 | -20.1% |
| Income taxes | 67/77 | €18,104 | €4,033 | -€14,070 | -77.7% |
| Profit (loss) for the period | 9904 | €32,642 | €36,519 | +€3,878 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,642 | €36,519 | +€3,878 | +11.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.