IOME: 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.
What changed
IOME
NACE 70.200, Business and other management consultancy
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€49,142
2025 · €62,408-€13,266
Equity
€1.7m
2025 · €1.7m+€49,142
Cash
€6,068
2025 · €26,955-€20,887
Balance sheet total
€9.0m
2025 · €8.6m+€432,577
Largest movements
Assets
- Receivables within one year +€415,215
up €415,215 (+14.7%), from €2.8m to €3.2m
of which Other amounts receivable: +€444,144
Equity and liabilities
- Debts after one year -€448,094
down €448,094 (-18.4%), from €2.4m to €2.0m
- Other debts +€324,081
up €324,081 (+10.1%), from €3.2m to €3.5m
- Trade debts +€260,662
up €260,662 (+64.5%), from €403,883 to €664,545
- Current portion of long-term debt +€196,184
up €196,184 (+62.5%), from €313,715 to €509,899
Income statement
- Financial income -€37,336
down €37,336 (-28.6%), from €130,738 to €93,402
- Turnover +€18,018
up €18,018 (+2.4%), from €764,216 to €782,234
- Other operating income +€15,787
up €15,787 (+26.5%), from €59,609 to €75,397
From the 2025 result to the 2026 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.
Result 2025
€62,408
Turnover
+€18,018
Other operating income
+€15,787
Services and other goods
+€5,987
Staff costs
+€5,083
Depreciation
-€5,470
Other operating charges
-€7,601
Other operating items
+€4,630
Financial income
-€37,336
Financial charges
-€5,294
Taxes
-€7,071
Result 2026
€49,142
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€318,514
Investment
-€124,574
Financing
-€214,827
Cash 2025
€26,955
From operations (derived)
+€318,514
Net result for the year
+€49,142
Depreciation
+€81,907
Receivables within one year
-€415,215
Deferred charges and accrued income
+€4,418
Trade debts
+€260,662
Tax, wage and social debts
+€3,556
Other debts
+€324,081
Accrued charges and deferred income
+€9,963
Investment (derived)
-€124,574
Investment in fixed assets (net)
-€75,468
Current investments
-€49,106
Financing
-€214,827
Debts after one year
-€448,094
Current portion of long-term debt
+€196,184
Short-term financial debts
+€37,083
Cash 2026
€6,068
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,565,675 | €8,998,252 | +€432,577 | +5.1% |
| Fixed assets | 21/28 | €5,484,831 | €5,478,391 | -€6,439 | -0.1% |
| Intangible fixed assets | 21 | €66,430 | €11,190 | -€55,240 | -83.2% |
| Tangible fixed assets | 22/27 | €51,810 | €95,611 | +€43,801 | +84.5% |
| Furniture and vehicles | 24 | €31,047 | €18,979 | -€12,068 | -38.9% |
| Leasing and similar rights | 25 | €20,763 | €76,632 | +€55,869 | +269% |
| Financial fixed assets | 28 | €5,366,591 | €5,371,591 | +€5,000 | +0.1% |
| Affiliated companies | 280/1 | €5,366,228 | €5,371,228 | +€5,000 | +0.1% |
| Participating interests | 280 | €5,366,228 | €5,371,228 | +€5,000 | +0.1% |
| Other financial fixed assets | 284/8 | €363 | €363 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €3,080,845 | €3,519,861 | +€439,016 | +14.2% |
| Amounts receivable within one year | 40/41 | €2,815,356 | €3,230,572 | +€415,215 | +14.7% |
| Trade receivables | 40 | €150,973 | €122,044 | -€28,929 | -19.2% |
| Other amounts receivable | 41 | €2,664,384 | €3,108,527 | +€444,144 | +16.7% |
| Current investments | 50/53 | €186,040 | €235,146 | +€49,106 | +26.4% |
| Other investments | 51/53 | €186,040 | €235,146 | +€49,106 | +26.4% |
| Cash at bank and in hand | 54/58 | €26,955 | €6,068 | -€20,887 | -77.5% |
| Deferred charges and accrued income | 490/1 | €52,494 | €48,075 | -€4,418 | -8.4% |
| Total equity and liabilities | 10/49 | €8,565,675 | €8,998,252 | +€432,577 | +5.1% |
| Equity | 10/15 | €1,683,572 | €1,732,714 | +€49,142 | +2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,615,372 | €1,664,514 | +€49,142 | +3.0% |
| Amounts payable | 17/49 | €6,882,104 | €7,265,538 | +€383,434 | +5.6% |
| Amounts payable after more than one year | 17 | €2,436,469 | €1,988,375 | -€448,094 | -18.4% |
| Financial debts | 170/4 | €2,436,469 | €1,988,375 | -€448,094 | -18.4% |
| Subordinated loans | 170 | €1,650,000 | €1,473,132 | -€176,868 | -10.7% |
| Leasing and similar obligations | 172 | €19,869 | €46,628 | +€26,759 | +135% |
| Credit institutions | 173 | €766,600 | €468,615 | -€297,985 | -38.9% |
| Amounts payable within one year | 42/48 | €4,416,581 | €5,238,147 | +€821,566 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €313,715 | €509,899 | +€196,184 | +62.5% |
| Financial debts | 43 | €400,609 | €437,692 | +€37,083 | +9.3% |
| Credit institutions | 430/8 | €400,609 | €437,692 | +€37,083 | +9.3% |
| Trade debts | 44 | €403,883 | €664,545 | +€260,662 | +64.5% |
| Suppliers | 440/4 | €403,883 | €664,545 | +€260,662 | +64.5% |
| Taxes, remuneration and social security | 45 | €81,747 | €85,303 | +€3,556 | +4.4% |
| Taxes | 450/3 | €44,023 | €53,570 | +€9,547 | +21.7% |
| Remuneration and social security | 454/9 | €37,723 | €31,733 | -€5,991 | -15.9% |
| Other amounts payable | 47/48 | €3,216,627 | €3,540,708 | +€324,081 | +10.1% |
| Accrued charges and deferred income | 492/3 | €29,053 | €39,016 | +€9,963 | +34.3% |
| Operating income | 70/76A | €823,825 | €862,260 | +€38,435 | +4.7% |
| Turnover | 70 | €764,216 | €782,234 | +€18,018 | +2.4% |
| Other operating income | 74 | €59,609 | €75,397 | +€15,787 | +26.5% |
| Non-recurring operating income | 76A | - | €4,630 | +€4,630 | |
| Operating charges | 60/66A | €731,638 | €733,639 | +€2,001 | +0.3% |
| Services and other goods | 61 | €429,636 | €423,650 | -€5,987 | -1.4% |
| Remuneration, social security and pensions | 62 | €220,409 | €215,325 | -€5,083 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,438 | €81,907 | +€5,470 | +7.2% |
| Other operating charges | 640/8 | €5,156 | €12,756 | +€7,601 | +147% |
| Operating profit (loss) | 9901 | €92,187 | €128,621 | +€36,435 | +39.5% |
| Financial income | 75/76B | €130,738 | €93,402 | -€37,336 | -28.6% |
| Recurring financial income | 75 | €130,738 | €93,402 | -€37,336 | -28.6% |
| Income from current assets | 751 | €130,738 | €93,402 | -€37,336 | -28.6% |
| Financial charges | 65/66B | €136,351 | €141,645 | +€5,294 | +3.9% |
| Recurring financial charges | 65 | €136,351 | €141,645 | +€5,294 | +3.9% |
| Debt charges | 650 | €133,286 | €139,503 | +€6,217 | +4.7% |
| Other financial charges | 652/9 | €3,065 | €2,142 | -€923 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €86,573 | €80,378 | -€6,195 | -7.2% |
| Income taxes | 67/77 | €24,165 | €31,236 | +€7,071 | +29.3% |
| Taxes | 670/3 | €24,165 | €31,236 | +€7,071 | +29.3% |
| Profit (loss) for the period | 9904 | €62,408 | €49,142 | -€13,266 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,408 | €49,142 | -€13,266 | -21.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.