INSTRUMENTATION ELECTRICAL 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.
INSTRUMENTATION ELECTRICAL CONSULT
Largest movements
- Receivables within one year +€29,311
up €29,311 (+28.1%), from €104,157 to €133,468
of which Trade receivables: +€19,780
- Tangible fixed assets +€15,147
up €15,147 (+14.0%), from €108,525 to €123,672
of which Other tangible fixed assets: +€21,490
- Cash -€13,400
down €13,400 (-71.6%), from €18,726 to €5,326
mainly Receivables within one year (-€29,311) and Investment in fixed assets (net) (-€25,100)
- Reserves +€19,100
up €19,100 (+289%), from €6,600 to €25,700
of which Distributable reserves: +€19,100
- Other debts +€11,765
up €11,765 (+47.1%), from €25,000 to €36,765
- Tax, wage and social debts +€8,211
up €8,211 (+54.0%), from €15,203 to €23,414
of which Taxes: +€6,763
- Profit (loss) carried forward -€7,492
down €7,492 (-6.6%), from €112,855 to €105,363
- Taxes +€12,460
up €12,460, from -€65 to €12,395
- Depreciation -€2,017
down €2,017 (-19.6%), from €10,270 to €8,254
- Gross operating margin +€950
up €950 (+1.6%), from €59,180 to €60,130
- Staff costs -€708
down €708 (-4.4%), from €16,083 to €15,375
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 | €231,408 | €264,166 | +€32,758 | +14.2% |
| Fixed assets | 21/28 | €108,525 | €125,372 | +€16,847 | +15.5% |
| Tangible fixed assets | 22/27 | €108,525 | €123,672 | +€15,147 | +14.0% |
| Land and buildings | 22 | €31,821 | €28,533 | -€3,288 | -10.3% |
| Furniture and vehicles | 24 | €4,829 | €1,773 | -€3,056 | -63.3% |
| Other tangible fixed assets | 26 | - | €21,490 | +€21,490 | |
| Assets under construction and advance payments | 27 | €71,875 | €71,875 | = | 0.0% |
| Financial fixed assets | 28 | - | €1,700 | +€1,700 | |
| Current assets | 29/58 | €122,883 | €138,794 | +€15,911 | +12.9% |
| Amounts receivable within one year | 40/41 | €104,157 | €133,468 | +€29,311 | +28.1% |
| Trade receivables | 40 | - | €19,780 | +€19,780 | |
| Other amounts receivable | 41 | €104,157 | €113,688 | +€9,531 | +9.2% |
| Cash at bank and in hand | 54/58 | €18,726 | €5,326 | -€13,400 | -71.6% |
| Total equity and liabilities | 10/49 | €231,408 | €264,166 | +€32,758 | +14.2% |
| Equity | 10/15 | €185,428 | €197,036 | +€11,608 | +6.3% |
| Contributions | 10/11 | €65,972 | €65,972 | = | 0.0% |
| Capital | 10 | €65,972 | €65,972 | = | 0.0% |
| Issued capital | 100 | €65,972 | €65,972 | = | 0.0% |
| Reserves | 13 | €6,600 | €25,700 | +€19,100 | +289% |
| Non-distributable reserves | 130/1 | €6,600 | €6,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,600 | €6,600 | = | 0.0% |
| Distributable reserves | 133 | - | €19,100 | +€19,100 | |
| Profit (loss) carried forward | 14 | €112,855 | €105,363 | -€7,492 | -6.6% |
| Amounts payable | 17/49 | €45,980 | €67,130 | +€21,150 | +46.0% |
| Amounts payable within one year | 42/48 | €45,980 | €67,130 | +€21,150 | +46.0% |
| Trade debts | 44 | €5,777 | €6,951 | +€1,174 | +20.3% |
| Suppliers | 440/4 | €5,777 | €6,951 | +€1,174 | +20.3% |
| Taxes, remuneration and social security | 45 | €15,203 | €23,414 | +€8,211 | +54.0% |
| Taxes | 450/3 | €11,354 | €18,117 | +€6,763 | +59.6% |
| Remuneration and social security | 454/9 | €3,849 | €5,297 | +€1,448 | +37.6% |
| Other amounts payable | 47/48 | €25,000 | €36,765 | +€11,765 | +47.1% |
| Remuneration, social security and pensions | 62 | €16,083 | €15,375 | -€708 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,270 | €8,254 | -€2,017 | -19.6% |
| Other operating charges | 640/8 | €882 | €564 | -€318 | -36.1% |
| Gross operating margin | 9900 | €59,180 | €60,130 | +€950 | +1.6% |
| Operating profit (loss) | 9901 | €31,944 | €35,938 | +€3,994 | +12.5% |
| Financial income | 75/76B | €42 | €107 | +€65 | +155% |
| Recurring financial income | 75 | €42 | €107 | +€65 | +155% |
| Financial charges | 65/66B | €247 | €278 | +€31 | +12.7% |
| Recurring financial charges | 65 | €247 | €278 | +€31 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €31,740 | €35,768 | +€4,028 | +12.7% |
| Income taxes | 67/77 | -€65 | €12,395 | +€12,460 | |
| Profit (loss) for the period | 9904 | €31,805 | €23,373 | -€8,432 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,805 | €23,373 | -€8,432 | -26.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.