INTERCONSULT: 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.
INTERCONSULT
Largest movements
- Receivables within one year +€18,078
up €18,078 (+5194.8%), from €348 to €18,426
of which Trade receivables: +€11,716
- Tangible fixed assets -€9,721
down €9,721 (-2.4%), from €404,448 to €394,727
of which Land and buildings: -€9,721
- Cash -€9,373
down €9,373 (-84.1%), from €11,142 to €1,769
- Trade debts +€11,983
up €11,983 (+172.1%), from €6,962 to €18,945
- Profit (loss) carried forward -€5,798
down €5,798 (-6.1%), from -€95,555 to -€101,353
- Gross operating margin -€3,639
down €3,639 (-86.1%), from €4,225 to €586
- Depreciation +€2,896
up €2,896 (+59.6%), from €4,861 to €7,757
- Other operating charges +€1,719
up €1,719 (+40.1%), from €4,288 to €6,007
- Financial income +€913
up €913 (+51.7%), from €1,767 to €2,680
of which Financial income: +€1,210
- Financial charges -€279
down €279 (-72.3%), from €386 to €107
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €468,555 | €476,485 | +€7,930 | +1.7% |
| Fixed assets | 21/28 | €408,065 | €398,344 | -€9,721 | -2.4% |
| Tangible fixed assets | 22/27 | €404,448 | €394,727 | -€9,721 | -2.4% |
| Land and buildings | 22 | €404,362 | €394,641 | -€9,721 | -2.4% |
| Plant, machinery and equipment | 23 | €86 | €86 | -€0 | -0.1% |
| Financial fixed assets | 28 | €3,617 | €3,617 | -€0 | 0.0% |
| Current assets | 29/58 | €60,490 | €78,141 | +€17,651 | +29.2% |
| Amounts receivable after more than one year | 29 | €49,000 | €53,269 | +€4,269 | +8.7% |
| Other amounts receivable | 291 | €49,000 | €53,269 | +€4,269 | +8.7% |
| Amounts receivable within one year | 40/41 | €348 | €18,426 | +€18,078 | +5194.8% |
| Trade receivables | 40 | - | €11,716 | +€11,716 | |
| Other amounts receivable | 41 | €348 | €6,710 | +€6,362 | +1828.1% |
| Cash at bank and in hand | 54/58 | €11,142 | €1,769 | -€9,373 | -84.1% |
| Deferred charges and accrued income | 490/1 | - | €4,677 | +€4,677 | |
| Total equity and liabilities | 10/49 | €468,555 | €476,485 | +€7,930 | +1.7% |
| Equity | 10/15 | €454,596 | €448,798 | -€5,798 | -1.3% |
| Contributions | 10/11 | €141,000 | €141,000 | = | 0.0% |
| Capital | 10 | €141,000 | €141,000 | = | 0.0% |
| Issued capital | 100 | €141,000 | €141,000 | = | 0.0% |
| Revaluation surpluses | 12 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €9,151 | €9,151 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €9,151 | €9,151 | -€0 | 0.0% |
| Legal reserve | 130 | €9,151 | €9,151 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€95,555 | -€101,353 | -€5,798 | -6.1% |
| Amounts payable | 17/49 | €13,959 | €27,687 | +€13,728 | +98.3% |
| Amounts payable within one year | 42/48 | €10,347 | €25,881 | +€15,534 | +150.1% |
| Trade debts | 44 | €6,962 | €18,945 | +€11,983 | +172.1% |
| Suppliers | 440/4 | €6,962 | €18,945 | +€11,983 | +172.1% |
| Taxes, remuneration and social security | 45 | - | €1,225 | +€1,225 | |
| Taxes | 450/3 | - | €1,225 | +€1,225 | |
| Other amounts payable | 47/48 | €3,385 | €5,710 | +€2,325 | +68.7% |
| Accrued charges and deferred income | 492/3 | €3,612 | €1,806 | -€1,806 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,861 | €7,757 | +€2,896 | +59.6% |
| Other operating charges | 640/8 | €4,288 | €6,007 | +€1,719 | +40.1% |
| Non-recurring operating charges | 66A | €76 | €680 | +€604 | +794.8% |
| Gross operating margin | 9900 | €4,225 | €586 | -€3,639 | -86.1% |
| Operating profit (loss) | 9901 | -€5,000 | -€13,857 | -€8,857 | -177.1% |
| Financial income | 75/76B | €1,767 | €2,680 | +€913 | +51.7% |
| Recurring financial income | 75 | €1,470 | €2,680 | +€1,210 | +82.3% |
| Non-recurring financial income | 76B | €297 | - | -€297 | |
| Financial charges | 65/66B | €386 | €107 | -€279 | -72.3% |
| Recurring financial charges | 65 | €386 | €107 | -€279 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,619 | -€11,285 | -€7,666 | -211.8% |
| Income taxes | 67/77 | - | €150 | +€150 | |
| Profit (loss) for the period | 9904 | -€3,619 | -€11,435 | -€7,816 | -216.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,619 | -€11,435 | -€7,816 | -216.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.