IV CONSULTING & SERVICES: 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 CONSULTING & SERVICES
Largest movements
- Cash +€5,966
up €5,966 (+31.5%), from €18,947 to €24,913
mainly Depreciation (+€10,111) and Receivables within one year (+€3,771)
- Tangible fixed assets -€4,525
down €4,525 (-13.1%), from €34,613 to €30,088
of which Furniture and vehicles: -€7,436
- Receivables within one year -€3,771
down €3,771 (-78.7%), from €4,791 to €1,020
- Stocks and contracts +€1,600
up €1,600 (+45.4%), from €3,521 to €5,121
- Other debts -€1,874
down €1,874 (-3.5%), from €53,075 to €51,201
- Tax, wage and social debts +€1,232
up €1,232 (+46.8%), from €2,632 to €3,864
- Gross operating margin -€1,880
down €1,880 (-12.9%), from €14,616 to €12,735
- Other operating charges -€1,644
down €1,644 (-60.0%), from €2,739 to €1,095
- Depreciation -€500
down €500 (-4.7%), from €10,610 to €10,111
- Taxes +€421
up €421 (+42.7%), from €985 to €1,406
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 | €61,871 | €61,142 | -€729 | -1.2% |
| Fixed assets | 21/28 | €34,613 | €30,088 | -€4,525 | -13.1% |
| Tangible fixed assets | 22/27 | €34,613 | €30,088 | -€4,525 | -13.1% |
| Plant, machinery and equipment | 23 | €5,219 | €3,943 | -€1,276 | -24.4% |
| Furniture and vehicles | 24 | €29,394 | €21,959 | -€7,436 | -25.3% |
| Other tangible fixed assets | 26 | - | €4,186 | +€4,186 | |
| Current assets | 29/58 | €27,258 | €31,054 | +€3,796 | +13.9% |
| Stocks and contracts in progress | 3 | €3,521 | €5,121 | +€1,600 | +45.4% |
| Stocks | 30/36 | €3,521 | €5,121 | +€1,600 | +45.4% |
| Amounts receivable within one year | 40/41 | €4,791 | €1,020 | -€3,771 | -78.7% |
| Trade receivables | 40 | €4,791 | €1,020 | -€3,771 | -78.7% |
| Cash at bank and in hand | 54/58 | €18,947 | €24,913 | +€5,966 | +31.5% |
| Total equity and liabilities | 10/49 | €61,871 | €61,142 | -€729 | -1.2% |
| Equity | 10/15 | €4,857 | €4,910 | +€53 | +1.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €857 | €910 | +€53 | +6.2% |
| Distributable reserves | 133 | €857 | €910 | +€53 | +6.2% |
| Amounts payable | 17/49 | €57,014 | €56,232 | -€783 | -1.4% |
| Amounts payable within one year | 42/48 | €57,014 | €56,232 | -€783 | -1.4% |
| Trade debts | 44 | €1,308 | €1,167 | -€141 | -10.7% |
| Suppliers | 440/4 | €1,308 | €1,167 | -€141 | -10.7% |
| Taxes, remuneration and social security | 45 | €2,632 | €3,864 | +€1,232 | +46.8% |
| Taxes | 450/3 | €2,632 | €3,864 | +€1,232 | +46.8% |
| Other amounts payable | 47/48 | €53,075 | €51,201 | -€1,874 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,610 | €10,111 | -€500 | -4.7% |
| Other operating charges | 640/8 | €2,739 | €1,095 | -€1,644 | -60.0% |
| Gross operating margin | 9900 | €14,616 | €12,735 | -€1,880 | -12.9% |
| Operating profit (loss) | 9901 | €1,267 | €1,530 | +€263 | +20.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €73 | €70 | -€3 | -4.0% |
| Recurring financial charges | 65 | €73 | €70 | -€3 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €1,193 | €1,459 | +€266 | +22.3% |
| Income taxes | 67/77 | €985 | €1,406 | +€421 | +42.7% |
| Profit (loss) for the period | 9904 | €208 | €53 | -€155 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €208 | €53 | -€155 | -74.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.