IUNA 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.
IUNA CONSULTING
Largest movements
- Cash -€12,844
down €12,844 (-32.9%), from €39,002 to €26,158
mainly Net result for the year (-€9,013) and Tax, wage and social debts (-€2,436)
- Receivables within one year +€1,750
up €1,750 (+317%), from €551 to €2,301
- Deferred charges and accrued income -€1,458
down €1,458 (-92.2%), from €1,581 to €123
- Tangible fixed assets +€500
new in 2025: €500
- Profit (loss) carried forward -€9,013
down €9,013 (-51.3%), from €17,568 to €8,555
- Tax, wage and social debts -€2,436
down €2,436 (-30.0%), from €8,124 to €5,688
of which Taxes: -€2,436
- Trade debts -€594
down €594 (-36.5%), from €1,626 to €1,032
- Gross operating margin -€30,359
down €30,359, from €21,609 to -€8,750
- Taxes -€4,489
no longer reported in 2025 (was €4,489)
- Write-downs -€377
no longer reported in 2025 (was €377)
- Other operating charges -€310
down €310 (-82.5%), from €375 to €66
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 | €41,134 | €29,081 | -€12,052 | -29.3% |
| Fixed assets | 21/28 | - | €500 | +€500 | |
| Tangible fixed assets | 22/27 | - | €500 | +€500 | |
| Plant, machinery and equipment | 23 | - | €500 | +€500 | |
| Current assets | 29/58 | €41,134 | €28,582 | -€12,552 | -30.5% |
| Amounts receivable within one year | 40/41 | €551 | €2,301 | +€1,750 | +317% |
| Trade receivables | 40 | €551 | €2,301 | +€1,750 | +317% |
| Cash at bank and in hand | 54/58 | €39,002 | €26,158 | -€12,844 | -32.9% |
| Deferred charges and accrued income | 490/1 | €1,581 | €123 | -€1,458 | -92.2% |
| Total equity and liabilities | 10/49 | €41,134 | €29,081 | -€12,052 | -29.3% |
| Equity | 10/15 | €21,068 | €12,055 | -€9,013 | -42.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,568 | €8,555 | -€9,013 | -51.3% |
| Amounts payable | 17/49 | €20,065 | €17,026 | -€3,039 | -15.1% |
| Amounts payable within one year | 42/48 | €20,065 | €17,026 | -€3,039 | -15.1% |
| Trade debts | 44 | €1,626 | €1,032 | -€594 | -36.5% |
| Suppliers | 440/4 | €1,626 | €1,032 | -€594 | -36.5% |
| Taxes, remuneration and social security | 45 | €8,124 | €5,688 | -€2,436 | -30.0% |
| Taxes | 450/3 | €7,980 | €5,544 | -€2,436 | -30.5% |
| Remuneration and social security | 454/9 | €144 | €144 | = | 0.0% |
| Other amounts payable | 47/48 | €10,315 | €10,306 | -€9 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €30 | +€30 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €377 | - | -€377 | |
| Other operating charges | 640/8 | €375 | €66 | -€310 | -82.5% |
| Gross operating margin | 9900 | €21,609 | -€8,750 | -€30,359 | |
| Operating profit (loss) | 9901 | €20,857 | -€8,846 | -€29,702 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.1% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.1% |
| Financial charges | 65/66B | €7 | €167 | +€160 | +2,139% |
| Recurring financial charges | 65 | €7 | €167 | +€160 | +2,139% |
| Profit (loss) for the period before taxes | 9903 | €20,852 | -€9,013 | -€29,865 | |
| Income taxes | 67/77 | €4,489 | - | -€4,489 | |
| Profit (loss) for the period | 9904 | €16,363 | -€9,013 | -€25,376 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,363 | -€9,013 | -€25,376 |
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 25 October 2026 via checked.be.