IVERSEN 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.
IVERSEN CONSULTING
Largest movements
- Cash -€26,041
down €26,041 (-22.6%), from €115,134 to €89,094
mainly Net result for the year (-€20,536) and Short-term financial debts (-€17,589)
- Receivables within one year +€7,913
up €7,913 (+7.5%), from €105,130 to €113,043
of which Other amounts receivable: +€12,430
- Tangible fixed assets -€7,421
down €7,421 (-17.6%), from €42,227 to €34,805
- Profit (loss) carried forward -€20,536
down €20,536 (-11.6%), from €177,211 to €156,675
- Short-term financial debts -€17,589
no longer reported in 2024 (was €17,589)
- Trade debts +€7,853
up €7,853 (+6,100%), from €129 to €7,982
- Tax, wage and social debts +€4,151
up €4,151 (+32.3%), from €12,850 to €17,001
- Gross operating margin -€77,751
down €77,751, from €71,792 to -€5,958
- Taxes -€18,179
down €18,179 (-98.0%), from €18,544 to €365
- Depreciation +€8,479
up €8,479 (+232%), from €3,655 to €12,134
- Other operating charges +€1,667
up €1,667 (+690%), from €242 to €1,909
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,975 | €238,780 | -€26,195 | -9.9% |
| Fixed assets | 21/28 | €42,252 | €34,830 | -€7,421 | -17.6% |
| Tangible fixed assets | 22/27 | €42,227 | €34,805 | -€7,421 | -17.6% |
| Furniture and vehicles | 24 | €42,227 | €34,805 | -€7,421 | -17.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €222,724 | €203,950 | -€18,774 | -8.4% |
| Amounts receivable within one year | 40/41 | €105,130 | €113,043 | +€7,913 | +7.5% |
| Trade receivables | 40 | €24,493 | €19,976 | -€4,517 | -18.4% |
| Other amounts receivable | 41 | €80,637 | €93,067 | +€12,430 | +15.4% |
| Cash at bank and in hand | 54/58 | €115,134 | €89,094 | -€26,041 | -22.6% |
| Deferred charges and accrued income | 490/1 | €2,459 | €1,813 | -€646 | -26.3% |
| Total equity and liabilities | 10/49 | €264,975 | €238,780 | -€26,195 | -9.9% |
| Equity | 10/15 | €234,333 | €213,797 | -€20,536 | -8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,922 | €50,922 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €49,062 | €50,922 | +€1,860 | +3.8% |
| Profit (loss) carried forward | 14 | €177,211 | €156,675 | -€20,536 | -11.6% |
| Amounts payable | 17/49 | €30,642 | €24,983 | -€5,659 | -18.5% |
| Amounts payable within one year | 42/48 | €30,568 | €24,983 | -€5,585 | -18.3% |
| Financial debts | 43 | €17,589 | - | -€17,589 | |
| Credit institutions | 430/8 | €17,589 | - | -€17,589 | |
| Trade debts | 44 | €129 | €7,982 | +€7,853 | +6,100% |
| Suppliers | 440/4 | €129 | €7,982 | +€7,853 | +6,100% |
| Taxes, remuneration and social security | 45 | €12,850 | €17,001 | +€4,151 | +32.3% |
| Taxes | 450/3 | €12,850 | €17,001 | +€4,151 | +32.3% |
| Accrued charges and deferred income | 492/3 | €74 | - | -€74 | |
| Non-recurring operating income | 76A | €16,000 | - | -€16,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,655 | €12,134 | +€8,479 | +232% |
| Other operating charges | 640/8 | €242 | €1,909 | +€1,667 | +690% |
| Gross operating margin | 9900 | €71,792 | -€5,958 | -€77,751 | |
| Operating profit (loss) | 9901 | €67,896 | -€20,001 | -€87,897 | |
| Financial income | 75/76B | €305 | €722 | +€416 | +137% |
| Recurring financial income | 75 | €305 | €722 | +€416 | +137% |
| Financial charges | 65/66B | €594 | €892 | +€297 | +50.0% |
| Recurring financial charges | 65 | €594 | €892 | +€297 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €67,607 | -€20,171 | -€87,778 | |
| Income taxes | 67/77 | €18,544 | €365 | -€18,179 | -98.0% |
| Profit (loss) for the period | 9904 | €49,062 | -€20,536 | -€69,598 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,062 | -€20,536 | -€69,598 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.