Integration And Consultancy Services: 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.
Integration And Consultancy Services
Largest movements
- Tangible fixed assets +€323,408
up €323,408 (+18.3%), from €1.8m to €2.1m
of which Land and buildings: +€323,757
- Current investments -€147,058
down €147,058 (-90.7%), from €162,058 to €15,000
- Cash -€92,760
down €92,760 (-27.0%), from €343,572 to €250,812
mainly Investment in fixed assets (net) (-€476,377) and Contributions, distributions and other (-€240,480)
- Receivables within one year +€56,888
up €56,888 (+19.9%), from €285,383 to €342,272
of which Trade receivables: +€60,175
- Reserves +€140,850
up €140,850 (+11.9%), from €1.2m to €1.3m
of which Distributable reserves: +€140,850
- Trade debts +€67,993
up €67,993 (+74.4%), from €91,429 to €159,422
- Debts after one year -€63,167
down €63,167 (-6.1%), from €1.0m to €975,117
- Depreciation -€26,434
down €26,434 (-14.7%), from €180,003 to €153,569
- Taxes +€17,247
up €17,247 (+10.4%), from €165,420 to €182,667
- Financial charges +€9,285
up €9,285 (+32.2%), from €28,820 to €38,105
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 | €2,662,354 | €2,798,035 | +€135,681 | +5.1% |
| Fixed assets | 21/28 | €1,769,228 | €2,092,036 | +€322,808 | +18.2% |
| Intangible fixed assets | 21 | €4,050 | €3,450 | -€600 | -14.8% |
| Tangible fixed assets | 22/27 | €1,765,178 | €2,088,586 | +€323,408 | +18.3% |
| Land and buildings | 22 | €1,694,968 | €2,018,725 | +€323,757 | +19.1% |
| Plant, machinery and equipment | 23 | €13,520 | €15,162 | +€1,641 | +12.1% |
| Furniture and vehicles | 24 | €55,066 | €45,076 | -€9,990 | -18.1% |
| Other tangible fixed assets | 26 | €1,623 | €9,623 | +€8,000 | +492.8% |
| Current assets | 29/58 | €893,126 | €705,999 | -€187,127 | -21.0% |
| Stocks and contracts in progress | 3 | €96,830 | €89,175 | -€7,655 | -7.9% |
| Stocks | 30/36 | €96,830 | €89,175 | -€7,655 | -7.9% |
| Amounts receivable within one year | 40/41 | €285,383 | €342,272 | +€56,888 | +19.9% |
| Trade receivables | 40 | €264,012 | €324,186 | +€60,175 | +22.8% |
| Other amounts receivable | 41 | €21,372 | €18,085 | -€3,287 | -15.4% |
| Current investments | 50/53 | €162,058 | €15,000 | -€147,058 | -90.7% |
| Cash at bank and in hand | 54/58 | €343,572 | €250,812 | -€92,760 | -27.0% |
| Deferred charges and accrued income | 490/1 | €5,283 | €8,740 | +€3,458 | +65.4% |
| Total equity and liabilities | 10/49 | €2,662,354 | €2,798,035 | +€135,681 | +5.1% |
| Equity | 10/15 | €1,203,927 | €1,344,777 | +€140,850 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,180,925 | €1,321,776 | +€140,850 | +11.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,179,065 | €1,319,916 | +€140,850 | +11.9% |
| Profit (loss) carried forward | 14 | €4,402 | €4,402 | = | 0.0% |
| Amounts payable | 17/49 | €1,458,427 | €1,453,258 | -€5,170 | -0.4% |
| Amounts payable after more than one year | 17 | €1,038,284 | €975,117 | -€63,167 | -6.1% |
| Financial debts | 170/4 | €1,038,284 | €975,117 | -€63,167 | -6.1% |
| Amounts payable within one year | 42/48 | €411,226 | €466,990 | +€55,764 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €87,322 | €87,738 | +€416 | +0.5% |
| Trade debts | 44 | €91,429 | €159,422 | +€67,993 | +74.4% |
| Suppliers | 440/4 | €91,429 | €159,422 | +€67,993 | +74.4% |
| Taxes, remuneration and social security | 45 | €65,226 | €55,702 | -€9,524 | -14.6% |
| Taxes | 450/3 | €58,517 | €55,702 | -€2,816 | -4.8% |
| Remuneration and social security | 454/9 | €6,709 | - | -€6,709 | |
| Other amounts payable | 47/48 | €167,249 | €164,128 | -€3,120 | -1.9% |
| Accrued charges and deferred income | 492/3 | €8,917 | €11,150 | +€2,233 | +25.0% |
| Non-recurring operating income | 76A | - | €52,391 | +€52,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180,003 | €153,569 | -€26,434 | -14.7% |
| Other operating charges | 640/8 | €16,919 | €10,204 | -€6,716 | -39.7% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | €768,363 | €762,259 | -€6,104 | -0.8% |
| Operating profit (loss) | 9901 | €571,441 | €598,486 | +€27,045 | +4.7% |
| Financial income | 75/76B | €4,425 | €3,617 | -€809 | -18.3% |
| Recurring financial income | 75 | €4,425 | €3,617 | -€809 | -18.3% |
| Financial charges | 65/66B | €28,820 | €38,105 | +€9,285 | +32.2% |
| Recurring financial charges | 65 | €28,820 | €38,105 | +€9,285 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €547,046 | €563,997 | +€16,951 | +3.1% |
| Income taxes | 67/77 | €165,420 | €182,667 | +€17,247 | +10.4% |
| Profit (loss) for the period | 9904 | €381,626 | €381,331 | -€296 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €381,626 | €381,331 | -€296 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.