IVDV 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.
IVDV Consulting
Largest movements
- Cash -€28,379
down €28,379 (-85.4%), from €33,224 to €4,845
mainly Contributions, distributions and other (-€30,000) and Investment in fixed assets (net) (-€23,894)
- Receivables within one year +€16,996
up €16,996 (+43.9%), from €38,704 to €55,700
of which Trade receivables: +€20,791
- Tangible fixed assets +€16,429
up €16,429 (+98.5%), from €16,674 to €33,103
of which Furniture and vehicles: +€15,295
- Other debts +€14,000
up €14,000 (+87.5%), from €16,000 to €30,000
- Tax, wage and social debts -€7,661
down €7,661 (-47.0%), from €16,287 to €8,626
- Trade debts -€3,133
down €3,133 (-78.0%), from €4,019 to €886
- Accrued charges and deferred income +€3,053
new in 2025: €3,053
- Gross operating margin +€25,809
up €25,809 (+90.9%), from €28,387 to €54,195
- Financial charges +€5,919
up €5,919 (+659%), from €898 to €6,817
- Depreciation +€5,869
up €5,869 (+368%), from €1,596 to €7,465
- Taxes +€1,234
up €1,234 (+14.2%), from €8,668 to €9,901
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 | €92,652 | €98,077 | +€5,425 | +5.9% |
| Fixed assets | 21/28 | €16,674 | €33,103 | +€16,429 | +98.5% |
| Tangible fixed assets | 22/27 | €16,674 | €33,103 | +€16,429 | +98.5% |
| Plant, machinery and equipment | 23 | - | €1,134 | +€1,134 | |
| Furniture and vehicles | 24 | €16,674 | €31,969 | +€15,295 | +91.7% |
| Current assets | 29/58 | €75,978 | €64,974 | -€11,004 | -14.5% |
| Amounts receivable within one year | 40/41 | €38,704 | €55,700 | +€16,996 | +43.9% |
| Trade receivables | 40 | €22,325 | €43,116 | +€20,791 | +93.1% |
| Other amounts receivable | 41 | €16,380 | €12,585 | -€3,795 | -23.2% |
| Cash at bank and in hand | 54/58 | €33,224 | €4,845 | -€28,379 | -85.4% |
| Deferred charges and accrued income | 490/1 | €4,050 | €4,428 | +€379 | +9.4% |
| Total equity and liabilities | 10/49 | €92,652 | €98,077 | +€5,425 | +5.9% |
| Equity | 10/15 | €56,346 | €55,512 | -€834 | -1.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,346 | €50,512 | -€834 | -1.6% |
| Distributable reserves | 133 | €51,346 | €50,512 | -€834 | -1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,306 | €42,565 | +€6,259 | +17.2% |
| Amounts payable within one year | 42/48 | €36,306 | €39,512 | +€3,206 | +8.8% |
| Trade debts | 44 | €4,019 | €886 | -€3,133 | -78.0% |
| Suppliers | 440/4 | €4,019 | €886 | -€3,133 | -78.0% |
| Taxes, remuneration and social security | 45 | €16,287 | €8,626 | -€7,661 | -47.0% |
| Taxes | 450/3 | €16,287 | €8,626 | -€7,661 | -47.0% |
| Other amounts payable | 47/48 | €16,000 | €30,000 | +€14,000 | +87.5% |
| Accrued charges and deferred income | 492/3 | - | €3,053 | +€3,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,596 | €7,465 | +€5,869 | +368% |
| Other operating charges | 640/8 | €1,401 | €1,516 | +€115 | +8.2% |
| Gross operating margin | 9900 | €28,387 | €54,195 | +€25,809 | +90.9% |
| Operating profit (loss) | 9901 | €25,389 | €45,214 | +€19,825 | +78.1% |
| Financial income | 75/76B | €534 | €670 | +€136 | +25.4% |
| Recurring financial income | 75 | €534 | €670 | +€136 | +25.4% |
| Financial charges | 65/66B | €898 | €6,817 | +€5,919 | +659% |
| Recurring financial charges | 65 | €898 | €6,817 | +€5,919 | +659% |
| Profit (loss) for the period before taxes | 9903 | €25,025 | €39,067 | +€14,042 | +56.1% |
| Income taxes | 67/77 | €8,668 | €9,901 | +€1,234 | +14.2% |
| Profit (loss) for the period | 9904 | €16,358 | €29,166 | +€12,808 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,358 | €29,166 | +€12,808 | +78.3% |
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 22 October 2026 via checked.be.