IV CONSULT: 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.
IV CONSULT
Largest movements
- Cash -€42,231
down €42,231 (-65.1%), from €64,887 to €22,656
mainly Contributions, distributions and other (-€39,308) and Tax, wage and social debts (-€28,303)
- Receivables within one year -€21,556
down €21,556 (-23.2%), from €92,801 to €71,246
of which Other amounts receivable: -€12,064
- Reserves -€39,308
down €39,308 (-38.4%), from €102,309 to €63,001
of which Distributable reserves: -€39,308
- Tax, wage and social debts -€28,303
down €28,303 (-72.5%), from €39,032 to €10,728
of which Taxes: -€33,519
- Other debts +€22,416
new in 2025: €22,416
- Profit (loss) carried forward -€18,723
down €18,723, from €8,101 to -€10,622
- Turnover +€173,845
new in 2025: €173,845
- Purchases and services +€167,563
new in 2025: €167,563
- Gross operating margin -€30,610
down €30,610 (-83.0%), from €36,892 to €6,282
- Other operating charges +€13,969
up €13,969 (+570%), from €2,451 to €16,419
- Taxes -€3,858
down €3,858 (-35.2%), from €10,967 to €7,109
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 | €158,149 | €94,171 | -€63,978 | -40.5% |
| Fixed assets | 21/28 | €460 | €269 | -€191 | -41.6% |
| Tangible fixed assets | 22/27 | €460 | €269 | -€191 | -41.6% |
| Plant, machinery and equipment | 23 | €460 | €269 | -€191 | -41.6% |
| Current assets | 29/58 | €157,688 | €93,902 | -€63,787 | -40.5% |
| Amounts receivable within one year | 40/41 | €92,801 | €71,246 | -€21,556 | -23.2% |
| Trade receivables | 40 | €74,406 | €64,915 | -€9,492 | -12.8% |
| Other amounts receivable | 41 | €18,395 | €6,331 | -€12,064 | -65.6% |
| Cash at bank and in hand | 54/58 | €64,887 | €22,656 | -€42,231 | -65.1% |
| Total equity and liabilities | 10/49 | €158,149 | €94,171 | -€63,978 | -40.5% |
| Equity | 10/15 | €116,611 | €58,579 | -€58,031 | -49.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €102,309 | €63,001 | -€39,308 | -38.4% |
| 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 | €100,449 | €61,141 | -€39,308 | -39.1% |
| Profit (loss) carried forward | 14 | €8,101 | -€10,622 | -€18,723 | |
| Amounts payable | 17/49 | €41,538 | €35,591 | -€5,947 | -14.3% |
| Amounts payable within one year | 42/48 | €41,538 | €35,591 | -€5,947 | -14.3% |
| Trade debts | 44 | €2,506 | €2,446 | -€60 | -2.4% |
| Suppliers | 440/4 | €2,506 | €2,446 | -€60 | -2.4% |
| Taxes, remuneration and social security | 45 | €39,032 | €10,728 | -€28,303 | -72.5% |
| Taxes | 450/3 | €39,032 | €5,513 | -€33,519 | -85.9% |
| Remuneration and social security | 454/9 | - | €5,215 | +€5,215 | |
| Other amounts payable | 47/48 | - | €22,416 | +€22,416 | |
| Turnover | 70 | - | €173,845 | +€173,845 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €167,563 | +€167,563 | |
| Remuneration, social security and pensions | 62 | €736 | €190 | -€546 | -74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | €191 | -€327 | -63.1% |
| Other operating charges | 640/8 | €2,451 | €16,419 | +€13,969 | +570% |
| Gross operating margin | 9900 | €36,892 | €6,282 | -€30,610 | -83.0% |
| Operating profit (loss) | 9901 | €33,186 | -€10,519 | -€43,705 | |
| Financial charges | 65/66B | €711 | €1,095 | +€384 | +54.0% |
| Recurring financial charges | 65 | €711 | €1,095 | +€384 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €32,475 | -€11,614 | -€44,089 | |
| Income taxes | 67/77 | €10,967 | €7,109 | -€3,858 | -35.2% |
| Profit (loss) for the period | 9904 | €21,508 | -€18,723 | -€40,231 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,508 | -€18,723 | -€40,231 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.