ipCurien 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.
ipCurien Consulting
Largest movements
- Cash +€48,812
up €48,812 (+92.4%), from €52,844 to €101,657
mainly Other debts (+€81,446) and Current investments (+€19,952)
- Current investments -€19,952
down €19,952 (-44.3%), from €45,060 to €25,107
- Tangible fixed assets +€3,175
up €3,175 (+38.9%), from €8,170 to €11,345
of which Other tangible fixed assets: +€3,616
- Other debts +€81,446
up €81,446 (+523%), from €15,578 to €97,024
- Reserves -€62,070
down €62,070 (-71.8%), from €86,393 to €24,323
of which Distributable reserves: -€62,070
- Tax, wage and social debts +€6,486
up €6,486 (+70.5%), from €9,198 to €15,684
- Trade debts +€3,659
up €3,659 (+46.9%), from €7,806 to €11,466
- Taxes -€664
down €664 (-9.5%), from €6,974 to €6,310
- Financial income +€620
up €620 (+1,166%), from €53 to €673
- Financial charges -€493
down €493 (-36.1%), from €1,366 to €873
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 | €137,903 | €168,005 | +€30,102 | +21.8% |
| Fixed assets | 21/28 | €8,170 | €11,840 | +€3,670 | +44.9% |
| Tangible fixed assets | 22/27 | €8,170 | €11,345 | +€3,175 | +38.9% |
| Furniture and vehicles | 24 | €2,980 | €2,538 | -€442 | -14.8% |
| Other tangible fixed assets | 26 | €5,190 | €8,806 | +€3,616 | +69.7% |
| Financial fixed assets | 28 | - | €495 | +€495 | |
| Current assets | 29/58 | €129,733 | €156,165 | +€26,432 | +20.4% |
| Amounts receivable within one year | 40/41 | €22,738 | €21,625 | -€1,114 | -4.9% |
| Trade receivables | 40 | €16,696 | €21,625 | +€4,928 | +29.5% |
| Other amounts receivable | 41 | €6,042 | - | -€6,042 | |
| Current investments | 50/53 | €45,060 | €25,107 | -€19,952 | -44.3% |
| Cash at bank and in hand | 54/58 | €52,844 | €101,657 | +€48,812 | +92.4% |
| Deferred charges and accrued income | 490/1 | €9,091 | €7,777 | -€1,314 | -14.5% |
| Total equity and liabilities | 10/49 | €137,903 | €168,005 | +€30,102 | +21.8% |
| Equity | 10/15 | €104,993 | €42,923 | -€62,070 | -59.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,393 | €24,323 | -€62,070 | -71.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €84,533 | €22,463 | -€62,070 | -73.4% |
| Amounts payable | 17/49 | €32,911 | €125,083 | +€92,172 | +280% |
| Amounts payable after more than one year | 17 | - | €495 | +€495 | |
| Other amounts payable | 178/9 | - | €495 | +€495 | |
| Amounts payable within one year | 42/48 | €32,581 | €124,173 | +€91,592 | +281% |
| Trade debts | 44 | €7,806 | €11,466 | +€3,659 | +46.9% |
| Suppliers | 440/4 | €7,806 | €11,466 | +€3,659 | +46.9% |
| Taxes, remuneration and social security | 45 | €9,198 | €15,684 | +€6,486 | +70.5% |
| Taxes | 450/3 | €9,198 | €15,684 | +€6,486 | +70.5% |
| Other amounts payable | 47/48 | €15,578 | €97,024 | +€81,446 | +523% |
| Accrued charges and deferred income | 492/3 | €329 | €415 | +€85 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €1,308 | -€0 | 0.0% |
| Other operating charges | 640/8 | €819 | €948 | +€130 | +15.8% |
| Non-recurring operating charges | 66A | - | €23 | +€23 | |
| Gross operating margin | 9900 | €27,014 | €26,962 | -€52 | -0.2% |
| Operating profit (loss) | 9901 | €24,887 | €24,683 | -€205 | -0.8% |
| Financial income | 75/76B | €53 | €673 | +€620 | +1,166% |
| Recurring financial income | 75 | €53 | €673 | +€620 | +1,166% |
| Financial charges | 65/66B | €1,366 | €873 | -€493 | -36.1% |
| Recurring financial charges | 65 | €1,366 | €873 | -€493 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €23,575 | €24,483 | +€908 | +3.9% |
| Income taxes | 67/77 | €6,974 | €6,310 | -€664 | -9.5% |
| Profit (loss) for the period | 9904 | €16,601 | €18,173 | +€1,572 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,601 | €18,173 | +€1,572 | +9.5% |
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 17 October 2026 via checked.be.