INYC CONSULTING: 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.
INYC CONSULTING
Largest movements
- Receivables after one year -€189,000
down €189,000 (-14.7%), from €1.3m to €1.1m
- Deferred charges and accrued income -€101,222
down €101,222 (-83.2%), from €121,666 to €20,444
- Cash -€82,290
down €82,290 (-65.7%), from €125,314 to €43,024
- Debts after one year -€245,823
down €245,823 (-18.8%), from €1.3m to €1.1m
- Other debts -€150,000
down €150,000 (-25.9%), from €578,318 to €428,318
- Contributions +€100,000
up €100,000 (+1,515%), from €6,600 to €106,600
- Trade debts -€82,744
down €82,744 (-30.1%), from €275,007 to €192,263
- Current portion of long-term debt +€61,995
up €61,995 (+36.0%), from €172,058 to €234,053
- Gross operating margin -€324,315
down €324,315 (-58.0%), from €559,037 to €234,723
- Taxes -€38,332
down €38,332 (-41.6%), from €92,209 to €53,878
- Financial income +€17,701
new in 2024: €17,701
- Financial charges +€5,806
up €5,806 (+19.3%), from €30,075 to €35,881
From the 2022 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
A cash bridge needs two consecutive financial 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 | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,557,981 | €3,178,716 | -€379,265 | -10.7% |
| Formation expenses | 20 | €113 | €58 | -€56 | -49.0% |
| Fixed assets | 21/28 | €1,727,157 | €1,700,006 | -€27,151 | -1.6% |
| Tangible fixed assets | 22/27 | €1,727,067 | €1,699,916 | -€27,151 | -1.6% |
| Land and buildings | 22 | €1,709,662 | €1,691,503 | -€18,159 | -1.1% |
| Furniture and vehicles | 24 | €17,404 | €8,413 | -€8,992 | -51.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €1,830,711 | €1,478,652 | -€352,058 | -19.2% |
| Amounts receivable after more than one year | 29 | €1,282,500 | €1,093,500 | -€189,000 | -14.7% |
| Other amounts receivable | 291 | €1,282,500 | €1,093,500 | -€189,000 | -14.7% |
| Amounts receivable within one year | 40/41 | €301,231 | €321,684 | +€20,454 | +6.8% |
| Trade receivables | 40 | €225,579 | €47,636 | -€177,942 | -78.9% |
| Other amounts receivable | 41 | €75,652 | €274,048 | +€198,396 | +262% |
| Cash at bank and in hand | 54/58 | €125,314 | €43,024 | -€82,290 | -65.7% |
| Deferred charges and accrued income | 490/1 | €121,666 | €20,444 | -€101,222 | -83.2% |
| Total equity and liabilities | 10/49 | €3,557,981 | €3,178,716 | -€379,265 | -10.7% |
| Equity | 10/15 | €546,394 | €632,888 | +€86,493 | +15.8% |
| Contributions | 10/11 | €6,600 | €106,600 | +€100,000 | +1,515% |
| Contributions outside capital | 11 | €6,600 | €106,600 | +€100,000 | +1,515% |
| Other | 1109/19 | €6,600 | €106,600 | +€100,000 | +1,515% |
| Reserves | 13 | €514,180 | €500,673 | -€13,507 | -2.6% |
| 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 | €512,320 | €498,813 | -€13,507 | -2.6% |
| Profit (loss) carried forward | 14 | €25,615 | €25,615 | = | 0.0% |
| Amounts payable | 17/49 | €3,011,587 | €2,545,829 | -€465,758 | -15.5% |
| Amounts payable after more than one year | 17 | €1,309,392 | €1,063,569 | -€245,823 | -18.8% |
| Financial debts | 170/4 | €1,309,392 | €1,063,569 | -€245,823 | -18.8% |
| Amounts payable within one year | 42/48 | €1,691,354 | €1,464,721 | -€226,633 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €172,058 | €234,053 | +€61,995 | +36.0% |
| Financial debts | 43 | €23,821 | €77 | -€23,744 | -99.7% |
| Credit institutions | 430/8 | €23,821 | €77 | -€23,744 | -99.7% |
| Trade debts | 44 | €275,007 | €192,263 | -€82,744 | -30.1% |
| Suppliers | 440/4 | €275,007 | €192,263 | -€82,744 | -30.1% |
| Advances received on contracts in progress | 46 | €481,164 | €502,768 | +€21,604 | +4.5% |
| Taxes, remuneration and social security | 45 | €160,985 | €107,241 | -€53,744 | -33.4% |
| Taxes | 450/3 | €160,985 | €107,241 | -€53,744 | -33.4% |
| Other amounts payable | 47/48 | €578,318 | €428,318 | -€150,000 | -25.9% |
| Accrued charges and deferred income | 492/3 | €10,840 | €17,538 | +€6,698 | +61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,976 | €35,333 | +€4,357 | +14.1% |
| Other operating charges | 640/8 | €3,079 | €3,509 | +€430 | +14.0% |
| Gross operating margin | 9900 | €559,037 | €234,723 | -€324,315 | -58.0% |
| Operating profit (loss) | 9901 | €524,983 | €195,881 | -€329,102 | -62.7% |
| Financial income | 75/76B | - | €17,701 | +€17,701 | |
| Recurring financial income | 75 | - | €17,701 | +€17,701 | |
| Financial charges | 65/66B | €30,075 | €35,881 | +€5,806 | +19.3% |
| Recurring financial charges | 65 | €30,075 | €35,881 | +€5,806 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €494,908 | €177,700 | -€317,208 | -64.1% |
| Income taxes | 67/77 | €92,209 | €53,878 | -€38,332 | -41.6% |
| Profit (loss) for the period | 9904 | €402,699 | €123,823 | -€278,876 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €402,699 | €123,823 | -€278,876 | -69.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.