iOmega 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.
iOmega Consulting
Largest movements
- Cash -€71,433
down €71,433 (-43.0%), from €166,012 to €94,579
mainly Other debts (-€64,369) and Contributions, distributions and other (-€11,278)
- Tangible fixed assets +€6,628
up €6,628 (+109%), from €6,089 to €12,716
of which Other tangible fixed assets: +€7,686
- Other debts -€64,369
down €64,369 (-48.3%), from €133,239 to €68,870
- Reserves -€7,229
down €7,229 (-64.1%), from €11,278 to €4,050
- Tax, wage and social debts +€3,607
up €3,607 (+2,951%), from €122 to €3,729
- Accrued charges and deferred income +€2,568
up €2,568 (+87.7%), from €2,927 to €5,496
- Write-downs +€24,209
new in 2025: €24,209
- Gross operating margin +€13,014
up €13,014 (+46.9%), from €27,729 to €40,743
- Depreciation -€2,248
down €2,248 (-39.3%), from €5,718 to €3,470
- Taxes -€1,368
down €1,368 (-21.2%), from €6,463 to €5,095
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 | €173,763 | €107,984 | -€65,779 | -37.9% |
| Fixed assets | 21/28 | €6,089 | €12,716 | +€6,628 | +109% |
| Tangible fixed assets | 22/27 | €6,089 | €12,716 | +€6,628 | +109% |
| Furniture and vehicles | 24 | €1,058 | €0 | -€1,058 | -100% |
| Other tangible fixed assets | 26 | €5,031 | €12,716 | +€7,686 | +153% |
| Current assets | 29/58 | €167,674 | €95,267 | -€72,407 | -43.2% |
| Amounts receivable within one year | 40/41 | €1,037 | €27 | -€1,010 | -97.4% |
| Trade receivables | 40 | €0 | €27 | +€27 | |
| Other amounts receivable | 41 | €1,037 | €0 | -€1,037 | -100% |
| Cash at bank and in hand | 54/58 | €166,012 | €94,579 | -€71,433 | -43.0% |
| Deferred charges and accrued income | 490/1 | €625 | €661 | +€36 | +5.8% |
| Total equity and liabilities | 10/49 | €173,763 | €107,984 | -€65,779 | -37.9% |
| Equity | 10/15 | €36,278 | €29,050 | -€7,229 | -19.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €11,278 | €4,050 | -€7,229 | -64.1% |
| Distributable reserves | 133 | €11,278 | €4,050 | -€7,229 | -64.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €137,485 | €78,934 | -€58,550 | -42.6% |
| Amounts payable within one year | 42/48 | €134,557 | €73,438 | -€61,119 | -45.4% |
| Financial debts | 43 | €584 | €277 | -€307 | -52.6% |
| Credit institutions | 430/8 | €584 | €277 | -€307 | -52.6% |
| Trade debts | 44 | €612 | €562 | -€50 | -8.1% |
| Suppliers | 440/4 | €612 | €562 | -€50 | -8.1% |
| Taxes, remuneration and social security | 45 | €122 | €3,729 | +€3,607 | +2,951% |
| Taxes | 450/3 | €122 | €3,729 | +€3,607 | +2,951% |
| Other amounts payable | 47/48 | €133,239 | €68,870 | -€64,369 | -48.3% |
| Accrued charges and deferred income | 492/3 | €2,927 | €5,496 | +€2,568 | +87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,718 | €3,470 | -€2,248 | -39.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €24,209 | +€24,209 | |
| Other operating charges | 640/8 | €1,294 | €1,331 | +€37 | +2.9% |
| Gross operating margin | 9900 | €27,729 | €40,743 | +€13,014 | +46.9% |
| Operating profit (loss) | 9901 | €20,718 | €11,734 | -€8,984 | -43.4% |
| Financial income | 75/76B | €12 | €43 | +€30 | +250% |
| Recurring financial income | 75 | €12 | €43 | +€30 | +250% |
| Financial charges | 65/66B | €2,989 | €2,631 | -€357 | -12.0% |
| Recurring financial charges | 65 | €2,989 | €2,631 | -€357 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €17,741 | €9,145 | -€8,596 | -48.5% |
| Income taxes | 67/77 | €6,463 | €5,095 | -€1,368 | -21.2% |
| Profit (loss) for the period | 9904 | €11,278 | €4,050 | -€7,229 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,278 | €4,050 | -€7,229 | -64.1% |
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 29 October 2026 via checked.be.