INDUSTRY SOLUTIONS INTEGRATION & PROCESS 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.
INDUSTRY SOLUTIONS INTEGRATION & PROCESS CONSULTING
Largest movements
- Tangible fixed assets +€27,327
up €27,327 (+134%), from €20,420 to €47,748
of which Furniture and vehicles: +€27,778
- Cash -€22,639
down €22,639 (-60.8%), from €37,230 to €14,591
mainly Contributions, distributions and other (-€62,000) and Investment in fixed assets (net) (-€41,585)
- Receivables within one year +€4,799
up €4,799 (+24.1%), from €19,892 to €24,691
of which Other amounts receivable: +€3,014
- Other debts +€10,166
up €10,166 (+40.0%), from €25,397 to €35,563
- Debts after one year +€9,611
up €9,611 (+594%), from €1,617 to €11,228
- Profit (loss) carried forward -€8,194
down €8,194 (-25.5%), from €32,115 to €23,921
- Tax, wage and social debts -€5,565
down €5,565 (-91.3%), from €6,098 to €533
- Current portion of long-term debt +€2,811
up €2,811 (+60.7%), from €4,628 to €7,439
- Gross operating margin +€8,344
up €8,344 (+11.2%), from €74,824 to €83,167
- Depreciation -€2,111
down €2,111 (-12.9%), from €16,368 to €14,258
- Taxes +€1,901
up €1,901 (+15.7%), from €12,145 to €14,046
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 | €79,370 | €89,013 | +€9,643 | +12.1% |
| Fixed assets | 21/28 | €20,420 | €47,748 | +€27,327 | +134% |
| Tangible fixed assets | 22/27 | €20,420 | €47,748 | +€27,327 | +134% |
| Plant, machinery and equipment | 23 | €541 | €90 | -€450 | -83.3% |
| Furniture and vehicles | 24 | €19,880 | €47,658 | +€27,778 | +140% |
| Current assets | 29/58 | €58,950 | €41,265 | -€17,685 | -30.0% |
| Amounts receivable within one year | 40/41 | €19,892 | €24,691 | +€4,799 | +24.1% |
| Trade receivables | 40 | €15,937 | €17,723 | +€1,786 | +11.2% |
| Other amounts receivable | 41 | €3,954 | €6,968 | +€3,014 | +76.2% |
| Cash at bank and in hand | 54/58 | €37,230 | €14,591 | -€22,639 | -60.8% |
| Deferred charges and accrued income | 490/1 | €1,828 | €1,984 | +€155 | +8.5% |
| Total equity and liabilities | 10/49 | €79,370 | €89,013 | +€9,643 | +12.1% |
| Equity | 10/15 | €36,515 | €28,321 | -€8,194 | -22.4% |
| Contributions | 10/11 | €4,400 | €4,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,115 | €23,921 | -€8,194 | -25.5% |
| Amounts payable | 17/49 | €42,855 | €60,691 | +€17,836 | +41.6% |
| Amounts payable after more than one year | 17 | €1,617 | €11,228 | +€9,611 | +594% |
| Financial debts | 170/4 | €1,617 | €11,228 | +€9,611 | +594% |
| Amounts payable within one year | 42/48 | €40,238 | €48,583 | +€8,345 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €4,628 | €7,439 | +€2,811 | +60.7% |
| Trade debts | 44 | €4,114 | €5,047 | +€933 | +22.7% |
| Suppliers | 440/4 | €4,114 | €5,047 | +€933 | +22.7% |
| Taxes, remuneration and social security | 45 | €6,098 | €533 | -€5,565 | -91.3% |
| Taxes | 450/3 | €6,098 | €533 | -€5,565 | -91.3% |
| Other amounts payable | 47/48 | €25,397 | €35,563 | +€10,166 | +40.0% |
| Accrued charges and deferred income | 492/3 | €1,001 | €881 | -€120 | -12.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,368 | €14,258 | -€2,111 | -12.9% |
| Other operating charges | 640/8 | €690 | €663 | -€28 | -4.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €74,824 | €83,167 | +€8,344 | +11.2% |
| Operating profit (loss) | 9901 | €57,765 | €68,247 | +€10,482 | +18.1% |
| Financial income | 75/76B | €330 | €66 | -€264 | -79.9% |
| Recurring financial income | 75 | €330 | €66 | -€264 | -79.9% |
| Financial charges | 65/66B | €551 | €461 | -€89 | -16.3% |
| Recurring financial charges | 65 | €551 | €461 | -€89 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €57,545 | €67,852 | +€10,307 | +17.9% |
| Income taxes | 67/77 | €12,145 | €14,046 | +€1,901 | +15.7% |
| Profit (loss) for the period | 9904 | €45,400 | €53,806 | +€8,406 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,400 | €53,806 | +€8,406 | +18.5% |
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 25 October 2026 via checked.be.