IOS CONSULTING: what changed
IOS CONSULTING
Largest movements
- Cash +€1,419
up €1,419 (+1.4%), from €98,683 to €100,103
mainly Other debts (+€10,200) and Receivables within one year (+€490)
- Other debts +€10,200
up €10,200 (+65.3%), from €15,619 to €25,819
- Profit (loss) carried forward -€9,271
down €9,271 (-17.0%), from €54,535 to €45,264
- Gross operating margin +€3,736
up €3,736 (+30.0%), from -€12,444 to -€8,709
- Other operating charges -€334
down €334 (-40.7%), from €822 to €487
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,173 | €100,103 | +€929 | +0.9% |
| Current assets | 29/58 | €99,173 | €100,103 | +€929 | +0.9% |
| Amounts receivable within one year | 40/41 | €490 | €0 | -€490 | -100% |
| Trade receivables | 40 | €490 | €0 | -€490 | -100% |
| Cash at bank and in hand | 54/58 | €98,683 | €100,103 | +€1,419 | +1.4% |
| Total equity and liabilities | 10/49 | €99,173 | €100,103 | +€929 | +0.9% |
| Equity | 10/15 | €83,535 | €74,264 | -€9,271 | -11.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,535 | €45,264 | -€9,271 | -17.0% |
| Amounts payable | 17/49 | €15,638 | €25,839 | +€10,200 | +65.2% |
| Amounts payable within one year | 42/48 | €15,638 | €25,839 | +€10,200 | +65.2% |
| Trade debts | 44 | €19 | €19 | +€0 | +2.4% |
| Suppliers | 440/4 | €19 | €19 | +€0 | +2.4% |
| Other amounts payable | 47/48 | €15,619 | €25,819 | +€10,200 | +65.3% |
| Other operating charges | 640/8 | €822 | €487 | -€334 | -40.7% |
| Gross operating margin | 9900 | -€12,444 | -€8,709 | +€3,736 | +30.0% |
| Operating profit (loss) | 9901 | -€13,266 | -€9,196 | +€4,070 | +30.7% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,340 | -€9,271 | +€4,068 | +30.5% |
| Profit (loss) for the period | 9904 | -€13,340 | -€9,271 | +€4,068 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,340 | -€9,271 | +€4,068 | +30.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.