IO-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.
IO-consult
Largest movements
- Cash -€7,843
down €7,843 (-22.9%), from €34,244 to €26,402
mainly Net result for the year (-€4,860) and Tax, wage and social debts (-€2,500)
- Reserves -€4,860
down €4,860 (-4.3%), from €114,262 to €109,402
of which Distributable reserves: -€4,860
- Tax, wage and social debts -€2,500
down €2,500 (-100%), from €2,500 to €0
of which Remuneration and social security: -€2,500
- Gross operating margin -€6,820
down €6,820, from €654 to -€6,166
- Financial income -€401
down €401 (-18.1%), from €2,213 to €1,813
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,375 | €128,110 | -€7,265 | -5.4% |
| Current assets | 29/58 | €135,375 | €128,110 | -€7,265 | -5.4% |
| Amounts receivable within one year | 40/41 | €664 | €1,208 | +€544 | +81.9% |
| Other amounts receivable | 41 | €664 | €1,208 | +€544 | +81.9% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,244 | €26,402 | -€7,843 | -22.9% |
| Deferred charges and accrued income | 490/1 | €467 | €501 | +€34 | +7.2% |
| Total equity and liabilities | 10/49 | €135,375 | €128,110 | -€7,265 | -5.4% |
| Equity | 10/15 | €132,862 | €128,002 | -€4,860 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,262 | €109,402 | -€4,860 | -4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €114,262 | €109,402 | -€4,860 | -4.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,514 | €109 | -€2,405 | -95.7% |
| Amounts payable within one year | 42/48 | €2,514 | €109 | -€2,405 | -95.7% |
| Trade debts | 44 | €14 | €109 | +€95 | +685% |
| Suppliers | 440/4 | €14 | €109 | +€95 | +685% |
| Taxes, remuneration and social security | 45 | €2,500 | €0 | -€2,500 | -100% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €654 | -€6,166 | -€6,820 | |
| Operating profit (loss) | 9901 | €205 | -€6,628 | -€6,832 | |
| Financial income | 75/76B | €2,213 | €1,813 | -€401 | -18.1% |
| Recurring financial income | 75 | €2,213 | €1,813 | -€401 | -18.1% |
| Financial charges | 65/66B | €54 | €45 | -€9 | -15.9% |
| Recurring financial charges | 65 | €54 | €45 | -€9 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €2,365 | -€4,860 | -€7,225 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,365 | -€4,860 | -€7,225 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,365 | -€4,860 | -€7,225 |
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 13 October 2026 via checked.be.