IT - IEMO CONSULTING: what changed
IT - IEMO CONSULTING
Largest movements
- Tangible fixed assets -€175,846
down €175,846 (-87.4%), from €201,112 to €25,266
of which Land and buildings: -€165,921
- Cash +€71,242
up €71,242 (+877%), from €8,127 to €79,369
mainly Investment in fixed assets (net) (+€165,921) and Net result for the year (+€97,472)
- Receivables within one year +€5,436
up €5,436 (+258%), from €2,107 to €7,543
of which Other amounts receivable: +€5,436
- Other debts -€201,820
down €201,820 (-93.5%), from €215,945 to €14,125
- Reserves +€74,327
up €74,327, from €0 to €74,327
of which Distributable reserves: +€74,327
- Profit (loss) carried forward +€23,144
up €23,144, from -€23,144 to €0
- Accrued charges and deferred income +€5,152
up €5,152 (+1,004%), from €513 to €5,665
- Gross operating margin +€125,132
up €125,132 (+1,286%), from €9,731 to €134,863
- Taxes +€23,564
up €23,564 (+25,401%), from €93 to €23,657
- Depreciation -€21,618
down €21,618 (-68.5%), from €31,543 to €9,926
- Financial charges +€3,175
up €3,175 (+9,101%), from €35 to €3,209
- Other operating charges -€1,935
down €1,935 (-76.4%), from €2,535 to €599
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 | €212,032 | €112,909 | -€99,124 | -46.7% |
| Fixed assets | 21/28 | €201,112 | €25,266 | -€175,846 | -87.4% |
| Tangible fixed assets | 22/27 | €201,112 | €25,266 | -€175,846 | -87.4% |
| Land and buildings | 22 | €165,921 | €0 | -€165,921 | -100% |
| Furniture and vehicles | 24 | €35,192 | €25,266 | -€9,926 | -28.2% |
| Current assets | 29/58 | €10,920 | €87,643 | +€76,723 | +703% |
| Amounts receivable within one year | 40/41 | €2,107 | €7,543 | +€5,436 | +258% |
| Trade receivables | 40 | €1,200 | €1,200 | = | 0.0% |
| Other amounts receivable | 41 | €907 | €6,343 | +€5,436 | +599% |
| Cash at bank and in hand | 54/58 | €8,127 | €79,369 | +€71,242 | +877% |
| Deferred charges and accrued income | 490/1 | €686 | €731 | +€45 | +6.6% |
| Total equity and liabilities | 10/49 | €212,032 | €112,909 | -€99,124 | -46.7% |
| Equity | 10/15 | -€4,544 | €92,927 | +€97,472 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €74,327 | +€74,327 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | - | €74,327 | +€74,327 | |
| Profit (loss) carried forward | 14 | -€23,144 | €0 | +€23,144 | |
| Amounts payable | 17/49 | €216,577 | €19,981 | -€196,595 | -90.8% |
| Amounts payable within one year | 42/48 | €216,063 | €14,316 | -€201,747 | -93.4% |
| Trade debts | 44 | €119 | €191 | +€73 | +61.3% |
| Suppliers | 440/4 | €119 | €191 | +€73 | +61.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €215,945 | €14,125 | -€201,820 | -93.5% |
| Accrued charges and deferred income | 492/3 | €513 | €5,665 | +€5,152 | +1,004% |
| Non-recurring operating income | 76A | - | €143,079 | +€143,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,543 | €9,926 | -€21,618 | -68.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,535 | €599 | -€1,935 | -76.4% |
| Gross operating margin | 9900 | €9,731 | €134,863 | +€125,132 | +1,286% |
| Operating profit (loss) | 9901 | -€24,347 | €124,338 | +€148,685 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €35 | €3,209 | +€3,175 | +9,101% |
| Recurring financial charges | 65 | €35 | €3,209 | +€3,175 | +9,101% |
| Profit (loss) for the period before taxes | 9903 | -€24,382 | €121,129 | +€145,511 | |
| Income taxes | 67/77 | €93 | €23,657 | +€23,564 | +25,401% |
| Profit (loss) for the period | 9904 | -€24,475 | €97,472 | +€121,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,475 | €97,472 | +€121,946 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.