iOXA Consulting: what changed
Two fiscal 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.
iOXA Consulting
Largest movements
- Cash +€72,048
up €72,048 (+21.1%), from €341,620 to €413,668
mainly Other debts (+€280,228) and Net result for the year (+€90,963)
- Receivables within one year -€10,288
down €10,288 (-78.1%), from €13,181 to €2,893
of which Trade receivables: -€11,182
- Other debts +€280,228
up €280,228 (+5913.1%), from €4,739 to €284,967
- Profit (loss) carried forward -€189,992
down €189,992 (-67.6%), from €280,956 to €90,963
- Tax, wage and social debts -€26,182
down €26,182 (-40.0%), from €65,498 to €39,316
- Gross operating margin -€5,558
down €5,558 (-4.3%), from €130,083 to €124,524
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356,021 | €418,749 | +€62,728 | +17.6% |
| Fixed assets | 21/28 | €968 | €1,930 | +€961 | +99.3% |
| Tangible fixed assets | 22/27 | €968 | €1,930 | +€961 | +99.3% |
| Furniture and vehicles | 24 | €968 | €1,930 | +€961 | +99.3% |
| Current assets | 29/58 | €355,053 | €416,819 | +€61,767 | +17.4% |
| Amounts receivable within one year | 40/41 | €13,181 | €2,893 | -€10,288 | -78.1% |
| Trade receivables | 40 | €11,182 | - | -€11,182 | |
| Other amounts receivable | 41 | €1,999 | €2,893 | +€894 | +44.7% |
| Cash at bank and in hand | 54/58 | €341,620 | €413,668 | +€72,048 | +21.1% |
| Deferred charges and accrued income | 490/1 | €252 | €258 | +€6 | +2.5% |
| Total equity and liabilities | 10/49 | €356,021 | €418,749 | +€62,728 | +17.6% |
| Equity | 10/15 | €282,956 | €92,963 | -€189,992 | -67.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €280,956 | €90,963 | -€189,992 | -67.6% |
| Amounts payable | 17/49 | €73,065 | €325,786 | +€252,720 | +345.9% |
| Amounts payable within one year | 42/48 | €73,065 | €325,786 | +€252,720 | +345.9% |
| Trade debts | 44 | €2,828 | €1,502 | -€1,326 | -46.9% |
| Suppliers | 440/4 | €2,828 | €1,502 | -€1,326 | -46.9% |
| Taxes, remuneration and social security | 45 | €65,498 | €39,316 | -€26,182 | -40.0% |
| Taxes | 450/3 | €65,498 | €39,316 | -€26,182 | -40.0% |
| Other amounts payable | 47/48 | €4,739 | €284,967 | +€280,228 | +5913.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €859 | +€155 | +22.1% |
| Other operating charges | 640/8 | - | €776 | +€776 | |
| Gross operating margin | 9900 | €130,083 | €124,524 | -€5,558 | -4.3% |
| Operating profit (loss) | 9901 | €129,379 | €122,889 | -€6,490 | -5.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €188 | €125 | -€63 | -33.7% |
| Recurring financial charges | 65 | €188 | €125 | -€63 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €129,191 | €122,765 | -€6,426 | -5.0% |
| Income taxes | 67/77 | €32,469 | €31,801 | -€667 | -2.1% |
| Profit (loss) for the period | 9904 | €96,722 | €90,963 | -€5,759 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,722 | €90,963 | -€5,759 | -6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.