Infra Consult: 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.
What changed
Infra Consult
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€10,790
2024 · -€29,301+€18,512
Equity
€1.1m
2024 · €1.1m-€10,790
Cash
€215,916
2024 · €219,554-€3,638
Balance sheet total
€1.2m
2024 · €1.2m-€33,650
Largest movements
Assets
- Tangible fixed assets -€34,108
down €34,108 (-5.9%), from €574,817 to €540,709
of which Other tangible fixed assets: -€27,089
Equity and liabilities
- Debts after one year -€23,907
down €23,907 (-25.2%), from €94,889 to €70,982
Income statement
- Financial income +€15,352
up €15,352 (+595%), from €2,580 to €17,933
- Gross operating margin +€2,421
up €2,421 (+42.1%), from €5,751 to €8,172
- Depreciation -€728
down €728 (-2.1%), from €34,836 to €34,108
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.
Result 2024
-€29,301
Gross operating margin
+€2,421
Depreciation
+€728
Other operating charges
-€26
Financial income
+€15,352
Financial charges
+€30
Taxes
+€6
Result 2025
-€10,790
raises the resultlowers the result
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.
From operations
+€20,269
Investment
€0
Financing
-€23,907
Cash 2024
€219,554
From operations (derived)
+€20,269
Net result for the year
-€10,790
Depreciation
+€34,108
Receivables within one year
-€5,956
Deferred charges and accrued income
+€1,861
Trade debts
+€958
Tax, wage and social debts
+€401
Accrued charges and deferred income
-€313
Financing
-€23,907
Debts after one year
-€23,907
Cash 2025
€215,916
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,199,485 | €1,165,835 | -€33,650 | -2.8% |
| Fixed assets | 21/28 | €574,817 | €540,709 | -€34,108 | -5.9% |
| Tangible fixed assets | 22/27 | €574,817 | €540,709 | -€34,108 | -5.9% |
| Land and buildings | 22 | €3,922 | €2,203 | -€1,719 | -43.8% |
| Plant, machinery and equipment | 23 | €4,869 | €2,988 | -€1,881 | -38.6% |
| Furniture and vehicles | 24 | €5,449 | €2,030 | -€3,419 | -62.7% |
| Other tangible fixed assets | 26 | €560,577 | €533,488 | -€27,089 | -4.8% |
| Current assets | 29/58 | €624,668 | €625,126 | +€458 | +0.1% |
| Amounts receivable within one year | 40/41 | €1,854 | €7,810 | +€5,956 | +321% |
| Other amounts receivable | 41 | €1,854 | €7,810 | +€5,956 | +321% |
| Current investments | 50/53 | €400,000 | €400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €219,554 | €215,916 | -€3,638 | -1.7% |
| Deferred charges and accrued income | 490/1 | €3,261 | €1,400 | -€1,861 | -57.1% |
| Total equity and liabilities | 10/49 | €1,199,485 | €1,165,835 | -€33,650 | -2.8% |
| Equity | 10/15 | €1,076,893 | €1,066,103 | -€10,790 | -1.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,180,798 | €1,180,798 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,170,798 | €1,170,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,905 | -€214,695 | -€10,790 | -5.3% |
| Amounts payable | 17/49 | €122,592 | €99,732 | -€22,860 | -18.6% |
| Amounts payable after more than one year | 17 | €94,889 | €70,982 | -€23,907 | -25.2% |
| Other amounts payable | 178/9 | €94,889 | €70,982 | -€23,907 | -25.2% |
| Amounts payable within one year | 42/48 | €27,221 | €28,580 | +€1,359 | +5.0% |
| Trade debts | 44 | €40 | €998 | +€958 | +2,396% |
| Suppliers | 440/4 | €40 | €998 | +€958 | +2,396% |
| Taxes, remuneration and social security | 45 | €1,226 | €1,627 | +€401 | +32.7% |
| Taxes | 450/3 | €1,226 | €1,627 | +€401 | +32.7% |
| Other amounts payable | 47/48 | €25,955 | €25,955 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €482 | €169 | -€313 | -64.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,836 | €34,108 | -€728 | -2.1% |
| Other operating charges | 640/8 | €2,496 | €2,522 | +€26 | +1.0% |
| Gross operating margin | 9900 | €5,751 | €8,172 | +€2,421 | +42.1% |
| Operating profit (loss) | 9901 | -€31,581 | -€28,458 | +€3,123 | +9.9% |
| Financial income | 75/76B | €2,580 | €17,933 | +€15,352 | +595% |
| Recurring financial income | 75 | €2,580 | €17,933 | +€15,352 | +595% |
| Financial charges | 65/66B | €197 | €166 | -€30 | -15.3% |
| Recurring financial charges | 65 | €197 | €166 | -€30 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€29,198 | -€10,692 | +€18,506 | +63.4% |
| Income taxes | 67/77 | €104 | €98 | -€6 | -5.4% |
| Profit (loss) for the period | 9904 | -€29,301 | -€10,790 | +€18,512 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,301 | -€10,790 | +€18,512 | +63.2% |
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.