IVIN 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.
IVIN CONSULTING
Largest movements
- Cash +€38,902
up €38,902 (+106%), from €36,680 to €75,582
mainly Net result for the year (+€41,678) and Tax, wage and social debts (+€7,737)
- Receivables within one year +€7,459
up €7,459 (+752%), from €991 to €8,451
of which Trade receivables: +€7,358
- Deferred charges and accrued income -€1,875
down €1,875 (-21.7%), from €8,633 to €6,757
- Profit (loss) carried forward +€40,845
up €40,845 (+148%), from €27,508 to €68,353
- Tax, wage and social debts +€7,737
up €7,737 (+258%), from €3,004 to €10,741
of which Taxes: +€5,737
- Short-term financial debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts +€1,168
up €1,168 (+52.5%), from €2,224 to €3,392
- Gross operating margin +€18,027
up €18,027 (+48.8%), from €36,956 to €54,983
- Taxes +€4,367
up €4,367 (+55.2%), from €7,909 to €12,275
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 | €50,797 | €95,715 | +€44,918 | +88.4% |
| Fixed assets | 21/28 | €4,493 | €4,925 | +€432 | +9.6% |
| Tangible fixed assets | 22/27 | €4,493 | €4,925 | +€432 | +9.6% |
| Plant, machinery and equipment | 23 | €4,493 | €4,263 | -€230 | -5.1% |
| Furniture and vehicles | 24 | - | €662 | +€662 | |
| Current assets | 29/58 | €46,304 | €90,790 | +€44,486 | +96.1% |
| Amounts receivable within one year | 40/41 | €991 | €8,451 | +€7,459 | +752% |
| Trade receivables | 40 | - | €7,358 | +€7,358 | |
| Other amounts receivable | 41 | €991 | €1,092 | +€101 | +10.2% |
| Cash at bank and in hand | 54/58 | €36,680 | €75,582 | +€38,902 | +106% |
| Deferred charges and accrued income | 490/1 | €8,633 | €6,757 | -€1,875 | -21.7% |
| Total equity and liabilities | 10/49 | €50,797 | €95,715 | +€44,918 | +88.4% |
| Equity | 10/15 | €29,508 | €70,353 | +€40,845 | +138% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,508 | €68,353 | +€40,845 | +148% |
| Amounts payable | 17/49 | €21,290 | €25,362 | +€4,073 | +19.1% |
| Amounts payable within one year | 42/48 | €21,200 | €25,362 | +€4,163 | +19.6% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Credit institutions | 430/8 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €2,224 | €3,392 | +€1,168 | +52.5% |
| Suppliers | 440/4 | €2,224 | €3,392 | +€1,168 | +52.5% |
| Taxes, remuneration and social security | 45 | €3,004 | €10,741 | +€7,737 | +258% |
| Taxes | 450/3 | €3,004 | €8,741 | +€5,737 | +191% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €10,972 | €11,229 | +€257 | +2.3% |
| Accrued charges and deferred income | 492/3 | €90 | - | -€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €509 | +€402 | +376% |
| Other operating charges | 640/8 | €526 | €401 | -€125 | -23.7% |
| Gross operating margin | 9900 | €36,956 | €54,983 | +€18,027 | +48.8% |
| Operating profit (loss) | 9901 | €36,323 | €54,073 | +€17,749 | +48.9% |
| Financial charges | 65/66B | €48 | €119 | +€71 | +148% |
| Recurring financial charges | 65 | €48 | €119 | +€71 | +148% |
| Profit (loss) for the period before taxes | 9903 | €36,275 | €53,953 | +€17,678 | +48.7% |
| Income taxes | 67/77 | €7,909 | €12,275 | +€4,367 | +55.2% |
| Profit (loss) for the period | 9904 | €28,367 | €41,678 | +€13,311 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,367 | €41,678 | +€13,311 | +46.9% |
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 30 October 2026 via checked.be.