InES 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.
InES CONSULTING
Largest movements
- Cash +€62,640
up €62,640 (+52.8%), from €118,660 to €181,300
mainly Net result for the year (+€143,644) and Other debts (+€83,880)
- Receivables within one year +€6,796
up €6,796 (+15.7%), from €43,221 to €50,016
- Other debts +€83,880
up €83,880 (+65.3%), from €128,548 to €212,428
- Tax, wage and social debts -€11,079
down €11,079 (-45.6%), from €24,296 to €13,217
- Gross operating margin +€33,592
up €33,592 (+20.2%), from €166,475 to €200,067
- Taxes +€8,971
up €8,971 (+20.7%), from €43,383 to €52,354
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 | €174,693 | €245,042 | +€70,349 | +40.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €10,031 | €10,804 | +€773 | +7.7% |
| Intangible fixed assets | 21 | €333 | €222 | -€111 | -33.3% |
| Tangible fixed assets | 22/27 | €9,697 | €10,582 | +€884 | +9.1% |
| Furniture and vehicles | 24 | €2,019 | €3,805 | +€1,786 | +88.5% |
| Other tangible fixed assets | 26 | €7,678 | €6,776 | -€902 | -11.7% |
| Current assets | 29/58 | €164,662 | €234,238 | +€69,575 | +42.3% |
| Amounts receivable within one year | 40/41 | €43,221 | €50,016 | +€6,796 | +15.7% |
| Trade receivables | 40 | €43,221 | €50,016 | +€6,796 | +15.7% |
| Cash at bank and in hand | 54/58 | €118,660 | €181,300 | +€62,640 | +52.8% |
| Deferred charges and accrued income | 490/1 | €2,782 | €2,921 | +€140 | +5.0% |
| Total equity and liabilities | 10/49 | €174,693 | €245,042 | +€70,349 | +40.3% |
| Equity | 10/15 | €18,600 | €18,741 | +€141 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €141 | +€141 | |
| Amounts payable | 17/49 | €156,093 | €226,300 | +€70,207 | +45.0% |
| Amounts payable within one year | 42/48 | €155,447 | €226,300 | +€70,854 | +45.6% |
| Trade debts | 44 | €2,603 | €655 | -€1,948 | -74.8% |
| Suppliers | 440/4 | €2,603 | €655 | -€1,948 | -74.8% |
| Taxes, remuneration and social security | 45 | €24,296 | €13,217 | -€11,079 | -45.6% |
| Taxes | 450/3 | €24,296 | €13,217 | -€11,079 | -45.6% |
| Other amounts payable | 47/48 | €128,548 | €212,428 | +€83,880 | +65.3% |
| Accrued charges and deferred income | 492/3 | €646 | - | -€646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,935 | €2,362 | +€427 | +22.1% |
| Other operating charges | 640/8 | €852 | €139 | -€713 | -83.7% |
| Non-recurring operating charges | 66A | €710 | - | -€710 | |
| Gross operating margin | 9900 | €166,475 | €200,067 | +€33,592 | +20.2% |
| Operating profit (loss) | 9901 | €162,977 | €197,566 | +€34,588 | +21.2% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €1,627 | €1,568 | -€58 | -3.6% |
| Recurring financial charges | 65 | €1,627 | €1,568 | -€58 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €161,359 | €195,998 | +€34,639 | +21.5% |
| Income taxes | 67/77 | €43,383 | €52,354 | +€8,971 | +20.7% |
| Profit (loss) for the period | 9904 | €117,976 | €143,644 | +€25,668 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €117,976 | €143,644 | +€25,668 | +21.8% |
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 5 October 2026 via checked.be.