IOPS 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.
IOPS CONSULTING
Largest movements
- Cash +€90,526
up €90,526 (+42.3%), from €213,890 to €304,416
mainly Net result for the year (+€57,113) and Receivables within one year (+€43,903)
- Receivables within one year -€43,903
down €43,903 (-68.5%), from €64,090 to €20,187
of which Trade receivables: -€43,819
- Tangible fixed assets -€13,127
down €13,127 (-29.2%), from €44,969 to €31,842
- Reserves +€57,113
up €57,113 (+45.1%), from €126,545 to €183,658
- Advances received -€40,415
no longer reported in 2025 (was €40,415)
- Tax, wage and social debts +€20,670
up €20,670 (+157%), from €13,143 to €33,813
of which Taxes: +€25,570
- Trade debts -€3,872
down €3,872 (-66.2%), from €5,845 to €1,973
- Gross operating margin +€31,971
up €31,971 (+47.1%), from €67,865 to €99,836
- Taxes +€13,580
up €13,580 (+86.6%), from €15,680 to €29,260
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 | €322,999 | €356,495 | +€33,496 | +10.4% |
| Fixed assets | 21/28 | €45,019 | €31,892 | -€13,127 | -29.2% |
| Tangible fixed assets | 22/27 | €44,969 | €31,842 | -€13,127 | -29.2% |
| Furniture and vehicles | 24 | €44,969 | €31,842 | -€13,127 | -29.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €277,980 | €324,603 | +€46,623 | +16.8% |
| Amounts receivable within one year | 40/41 | €64,090 | €20,187 | -€43,903 | -68.5% |
| Trade receivables | 40 | €43,819 | - | -€43,819 | |
| Other amounts receivable | 41 | €20,271 | €20,187 | -€84 | -0.4% |
| Cash at bank and in hand | 54/58 | €213,890 | €304,416 | +€90,526 | +42.3% |
| Total equity and liabilities | 10/49 | €322,999 | €356,495 | +€33,496 | +10.4% |
| Equity | 10/15 | €263,596 | €320,709 | +€57,113 | +21.7% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €126,545 | €183,658 | +€57,113 | +45.1% |
| Distributable reserves | 133 | €126,545 | €183,658 | +€57,113 | +45.1% |
| Profit (loss) carried forward | 14 | €122,791 | €122,791 | = | 0.0% |
| Amounts payable | 17/49 | €59,403 | €35,786 | -€23,617 | -39.8% |
| Amounts payable within one year | 42/48 | €59,403 | €35,786 | -€23,617 | -39.8% |
| Trade debts | 44 | €5,845 | €1,973 | -€3,872 | -66.2% |
| Suppliers | 440/4 | €5,845 | €1,973 | -€3,872 | -66.2% |
| Advances received on contracts in progress | 46 | €40,415 | - | -€40,415 | |
| Taxes, remuneration and social security | 45 | €13,143 | €33,813 | +€20,670 | +157% |
| Taxes | 450/3 | €6,743 | €32,313 | +€25,570 | +379% |
| Remuneration and social security | 454/9 | €6,400 | €1,500 | -€4,900 | -76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,144 | €13,127 | -€17 | -0.1% |
| Other operating charges | 640/8 | €101 | €166 | +€65 | +64.4% |
| Gross operating margin | 9900 | €67,865 | €99,836 | +€31,971 | +47.1% |
| Operating profit (loss) | 9901 | €54,620 | €86,543 | +€31,923 | +58.4% |
| Financial charges | 65/66B | €69 | €170 | +€101 | +146% |
| Recurring financial charges | 65 | €69 | €170 | +€101 | +146% |
| Profit (loss) for the period before taxes | 9903 | €54,551 | €86,373 | +€31,822 | +58.3% |
| Income taxes | 67/77 | €15,680 | €29,260 | +€13,580 | +86.6% |
| Profit (loss) for the period | 9904 | €38,871 | €57,113 | +€18,242 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,871 | €57,113 | +€18,242 | +46.9% |
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 18 October 2026 via checked.be.