IP-CONSULT: 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.
IP-CONSULT
Largest movements
- Tangible fixed assets +€76,939
up €76,939 (+8.3%), from €928,298 to €1.0m
of which Land and buildings: +€104,633
- Receivables within one year -€45,507
down €45,507 (-65.7%), from €69,309 to €23,802
of which Trade receivables: -€41,709
- Cash +€17,261
up €17,261 (+72.2%), from €23,916 to €41,177
mainly Depreciation (+€79,861) and Debts after one year (+€51,355)
- Debts after one year +€51,355
up €51,355 (+17.6%), from €292,211 to €343,566
- Tax, wage and social debts -€14,403
down €14,403 (-44.3%), from €32,515 to €18,112
of which Taxes: -€11,403
- Depreciation +€2,736
up €2,736 (+3.5%), from €77,125 to €79,861
- Gross operating margin -€2,682
down €2,682 (-2.7%), from €99,217 to €96,535
- Financial charges -€1,728
down €1,728 (-17.5%), from €9,897 to €8,169
- Taxes -€1,202
down €1,202 (-34.9%), from €3,445 to €2,243
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.
Cash bridge derived
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 | €1,022,734 | €1,070,937 | +€48,203 | +4.7% |
| Fixed assets | 21/28 | €928,298 | €1,005,237 | +€76,939 | +8.3% |
| Tangible fixed assets | 22/27 | €928,298 | €1,005,237 | +€76,939 | +8.3% |
| Land and buildings | 22 | €893,623 | €998,256 | +€104,633 | +11.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €34,675 | €6,981 | -€27,695 | -79.9% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €94,436 | €65,700 | -€28,736 | -30.4% |
| Amounts receivable within one year | 40/41 | €69,309 | €23,802 | -€45,507 | -65.7% |
| Trade receivables | 40 | €57,753 | €16,045 | -€41,709 | -72.2% |
| Other amounts receivable | 41 | €11,555 | €7,757 | -€3,798 | -32.9% |
| Current investments | 50/53 | €599 | €599 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €23,916 | €41,177 | +€17,261 | +72.2% |
| Deferred charges and accrued income | 490/1 | €612 | €123 | -€490 | -80.0% |
| Total equity and liabilities | 10/49 | €1,022,734 | €1,070,937 | +€48,203 | +4.7% |
| Equity | 10/15 | €454,975 | €455,223 | +€247 | +0.1% |
| Contributions | 10/11 | €172,743 | €172,743 | = | 0.0% |
| Reserves | 13 | €277,520 | €277,767 | +€247 | +0.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €277,520 | €277,767 | +€247 | +0.1% |
| Profit (loss) carried forward | 14 | €4,712 | €4,712 | = | 0.0% |
| Provisions and deferred taxes | 16 | €111,275 | €111,275 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €111,275 | €111,275 | = | 0.0% |
| Pensions and similar obligations | 160 | €111,275 | €111,275 | = | 0.0% |
| Amounts payable | 17/49 | €456,484 | €504,439 | +€47,955 | +10.5% |
| Amounts payable after more than one year | 17 | €292,211 | €343,566 | +€51,355 | +17.6% |
| Financial debts | 170/4 | €292,211 | €343,566 | +€51,355 | +17.6% |
| Amounts payable within one year | 42/48 | €164,273 | €160,873 | -€3,400 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €80,447 | €87,105 | +€6,659 | +8.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,330 | €9,921 | +€5,591 | +129.1% |
| Suppliers | 440/4 | €4,330 | €9,921 | +€5,591 | +129.1% |
| Taxes, remuneration and social security | 45 | €32,515 | €18,112 | -€14,403 | -44.3% |
| Taxes | 450/3 | €24,515 | €13,112 | -€11,403 | -46.5% |
| Remuneration and social security | 454/9 | €8,000 | €5,000 | -€3,000 | -37.5% |
| Other amounts payable | 47/48 | €46,982 | €45,735 | -€1,247 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,125 | €79,861 | +€2,736 | +3.5% |
| Other operating charges | 640/8 | €5,833 | €6,014 | +€181 | +3.1% |
| Gross operating margin | 9900 | €99,217 | €96,535 | -€2,682 | -2.7% |
| Operating profit (loss) | 9901 | €16,259 | €10,659 | -€5,600 | -34.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €9,897 | €8,169 | -€1,728 | -17.5% |
| Recurring financial charges | 65 | €9,897 | €8,169 | -€1,728 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €6,362 | €2,490 | -€3,872 | -60.9% |
| Income taxes | 67/77 | €3,445 | €2,243 | -€1,202 | -34.9% |
| Profit (loss) for the period | 9904 | €2,917 | €247 | -€2,670 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,917 | €247 | -€2,670 | -91.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.