Ismou 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.
Ismou Consulting
Largest movements
- Cash +€43,447
up €43,447 (+41.4%), from €105,021 to €148,468
mainly Net result for the year (+€57,141) and Depreciation (+€995)
- Tangible fixed assets +€2,333
up €2,333 (+131.1%), from €1,779 to €4,112
- Reserves +€52,965
up €52,965 (+174.4%), from €30,362 to €83,327
- Tax, wage and social debts -€10,396
down €10,396 (-35.2%), from €29,518 to €19,122
of which Taxes: -€9,070
- Profit (loss) carried forward +€4,175
up €4,175 (+7.9%), from €52,965 to €57,141
- Gross operating margin +€5,213
up €5,213 (+7.6%), from €68,685 to €73,898
- Taxes +€987
up €987 (+7.2%), from €13,628 to €14,615
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 | €120,870 | €166,650 | +€45,779 | +37.9% |
| Fixed assets | 21/28 | €1,779 | €4,112 | +€2,333 | +131.1% |
| Tangible fixed assets | 22/27 | €1,779 | €4,112 | +€2,333 | +131.1% |
| Plant, machinery and equipment | 23 | €1,779 | €4,112 | +€2,333 | +131.1% |
| Current assets | 29/58 | €119,091 | €162,538 | +€43,447 | +36.5% |
| Amounts receivable within one year | 40/41 | €14,070 | €14,070 | = | 0.0% |
| Trade receivables | 40 | €14,070 | €14,070 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €105,021 | €148,468 | +€43,447 | +41.4% |
| Total equity and liabilities | 10/49 | €120,870 | €166,650 | +€45,779 | +37.9% |
| Equity | 10/15 | €87,327 | €144,468 | +€57,141 | +65.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €30,362 | €83,327 | +€52,965 | +174.4% |
| Distributable reserves | 133 | €30,362 | €83,327 | +€52,965 | +174.4% |
| Profit (loss) carried forward | 14 | €52,965 | €57,141 | +€4,175 | +7.9% |
| Amounts payable | 17/49 | €33,543 | €22,182 | -€11,361 | -33.9% |
| Amounts payable within one year | 42/48 | €33,543 | €22,182 | -€11,361 | -33.9% |
| Trade debts | 44 | €3,297 | €3,051 | -€246 | -7.5% |
| Suppliers | 440/4 | €3,297 | €3,051 | -€246 | -7.5% |
| Taxes, remuneration and social security | 45 | €29,518 | €19,122 | -€10,396 | -35.2% |
| Taxes | 450/3 | €28,192 | €19,122 | -€9,070 | -32.2% |
| Remuneration and social security | 454/9 | €1,326 | - | -€1,326 | |
| Other amounts payable | 47/48 | €728 | €9 | -€719 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €995 | +€438 | +78.5% |
| Other operating charges | 640/8 | €153 | €166 | +€13 | +8.5% |
| Gross operating margin | 9900 | €68,685 | €73,898 | +€5,213 | +7.6% |
| Operating profit (loss) | 9901 | €67,975 | €72,738 | +€4,763 | +7.0% |
| Financial charges | 65/66B | €1,381 | €982 | -€400 | -28.9% |
| Recurring financial charges | 65 | €1,381 | €982 | -€400 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €66,594 | €71,756 | +€5,162 | +7.8% |
| Income taxes | 67/77 | €13,628 | €14,615 | +€987 | +7.2% |
| Profit (loss) for the period | 9904 | €52,965 | €57,141 | +€4,175 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,965 | €57,141 | +€4,175 | +7.9% |
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 11 October 2026 via checked.be.