IVV 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.
IVV CONSULTING
Largest movements
- Tangible fixed assets +€10,252
up €10,252 (+34.2%), from €29,957 to €40,209
of which Leasing and similar rights: +€12,168
- Cash +€8,203
up €8,203 (+110%), from €7,449 to €15,652
mainly Net result for the year (+€15,458) and Depreciation (+€15,436)
- Financial fixed assets -€1,800
no longer reported in 2025 (was €1,800)
- Receivables within one year +€1,015
up €1,015 (+6.9%), from €14,823 to €15,838
- Profit (loss) carried forward +€15,458
up €15,458 (+37.6%), from -€41,067 to -€25,609
- Other debts +€5,310
up €5,310 (+64.0%), from €8,300 to €13,610
- Current portion of long-term debt -€4,253
down €4,253 (-20.9%), from €20,366 to €16,113
- Trade debts +€1,879
up €1,879 (+45.5%), from €4,133 to €6,012
- Gross operating margin +€14,487
up €14,487 (+20.6%), from €70,418 to €84,905
- Depreciation -€5,201
down €5,201 (-25.2%), from €20,637 to €15,436
- Taxes +€2,316
up €2,316 (+108%), from €2,145 to €4,461
- Staff costs +€1,419
up €1,419 (+3.2%), from €44,986 to €46,405
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 | €54,028 | €71,698 | +€17,670 | +32.7% |
| Fixed assets | 21/28 | €31,757 | €40,209 | +€8,452 | +26.6% |
| Tangible fixed assets | 22/27 | €29,957 | €40,209 | +€10,252 | +34.2% |
| Plant, machinery and equipment | 23 | €1,209 | €691 | -€518 | -42.9% |
| Furniture and vehicles | 24 | €5,835 | €4,437 | -€1,397 | -23.9% |
| Leasing and similar rights | 25 | €22,913 | €35,081 | +€12,168 | +53.1% |
| Financial fixed assets | 28 | €1,800 | - | -€1,800 | |
| Current assets | 29/58 | €22,272 | €31,490 | +€9,218 | +41.4% |
| Amounts receivable within one year | 40/41 | €14,823 | €15,838 | +€1,015 | +6.9% |
| Trade receivables | 40 | €14,823 | €15,838 | +€1,015 | +6.9% |
| Cash at bank and in hand | 54/58 | €7,449 | €15,652 | +€8,203 | +110% |
| Total equity and liabilities | 10/49 | €54,028 | €71,698 | +€17,670 | +32.7% |
| Equity | 10/15 | -€34,867 | -€19,409 | +€15,458 | +44.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,067 | -€25,609 | +€15,458 | +37.6% |
| Amounts payable | 17/49 | €88,896 | €91,108 | +€2,212 | +2.5% |
| Amounts payable after more than one year | 17 | €37,287 | €36,981 | -€306 | -0.8% |
| Financial debts | 170/4 | €37,287 | €36,981 | -€306 | -0.8% |
| Amounts payable within one year | 42/48 | €51,609 | €54,127 | +€2,518 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €20,366 | €16,113 | -€4,253 | -20.9% |
| Trade debts | 44 | €4,133 | €6,012 | +€1,879 | +45.5% |
| Suppliers | 440/4 | €4,133 | €6,012 | +€1,879 | +45.5% |
| Taxes, remuneration and social security | 45 | €18,810 | €18,392 | -€418 | -2.2% |
| Taxes | 450/3 | €13,615 | €13,012 | -€603 | -4.4% |
| Remuneration and social security | 454/9 | €5,194 | €5,379 | +€185 | +3.6% |
| Other amounts payable | 47/48 | €8,300 | €13,610 | +€5,310 | +64.0% |
| Remuneration, social security and pensions | 62 | €44,986 | €46,405 | +€1,419 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,637 | €15,436 | -€5,201 | -25.2% |
| Other operating charges | 640/8 | €2,263 | €1,720 | -€543 | -24.0% |
| Gross operating margin | 9900 | €70,418 | €84,905 | +€14,487 | +20.6% |
| Operating profit (loss) | 9901 | €2,533 | €21,344 | +€18,812 | +743% |
| Financial charges | 65/66B | €1,689 | €1,425 | -€263 | -15.6% |
| Recurring financial charges | 65 | €1,689 | €1,425 | -€263 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €844 | €19,919 | +€19,075 | +2,259% |
| Income taxes | 67/77 | €2,145 | €4,461 | +€2,316 | +108% |
| Profit (loss) for the period | 9904 | -€1,301 | €15,458 | +€16,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,301 | €15,458 | +€16,759 |
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 18 October 2026 via checked.be.