IXIA CONSULT: 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.
IXIA CONSULT
Largest movements
- Current investments -€66,845
down €66,845 (-11.1%), from €601,743 to €534,899
- Cash +€60,151
up €60,151 (+92.6%), from €64,979 to €125,131
mainly Current investments (+€66,845) and Depreciation (+€45,597)
- Tangible fixed assets -€43,276
down €43,276 (-13.8%), from €314,239 to €270,963
of which Furniture and vehicles: -€22,939
- Receivables within one year -€19,764
down €19,764 (-40.4%), from €48,900 to €29,136
of which Other amounts receivable: -€19,578
- Reserves -€50,000
down €50,000 (-7.6%), from €656,860 to €606,860
- Debts after one year -€39,665
down €39,665 (-40.8%), from €97,105 to €57,441
- Other debts +€15,750
up €15,750 (+46.0%), from €34,250 to €50,000
- Profit (loss) carried forward +€14,581
up €14,581 (+6.7%), from €217,199 to €231,780
- Tax, wage and social debts -€14,508
down €14,508 (-54.9%), from €26,441 to €11,932
of which Taxes: -€14,528
- Financial income -€304,486
down €304,486 (-95.8%), from €317,706 to €13,220
of which Non-recurring financial income: -€258,530
- Taxes -€13,067
down €13,067 (-74.4%), from €17,561 to €4,495
- Gross operating margin +€6,082
up €6,082 (+11.0%), from €55,444 to €61,527
- Depreciation +€3,254
up €3,254 (+7.7%), from €42,342 to €45,597
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.
Cash bridge derived
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 | €1,083,399 | €1,010,715 | -€72,684 | -6.7% |
| Fixed assets | 21/28 | €362,674 | €319,398 | -€43,276 | -11.9% |
| Tangible fixed assets | 22/27 | €314,239 | €270,963 | -€43,276 | -13.8% |
| Land and buildings | 22 | €233,616 | €213,278 | -€20,337 | -8.7% |
| Furniture and vehicles | 24 | €80,623 | €57,684 | -€22,939 | -28.5% |
| Financial fixed assets | 28 | €48,435 | €48,435 | = | 0.0% |
| Current assets | 29/58 | €720,726 | €691,318 | -€29,408 | -4.1% |
| Amounts receivable within one year | 40/41 | €48,900 | €29,136 | -€19,764 | -40.4% |
| Trade receivables | 40 | €13,388 | €13,203 | -€186 | -1.4% |
| Other amounts receivable | 41 | €35,511 | €15,933 | -€19,578 | -55.1% |
| Current investments | 50/53 | €601,743 | €534,899 | -€66,845 | -11.1% |
| Cash at bank and in hand | 54/58 | €64,979 | €125,131 | +€60,151 | +92.6% |
| Deferred charges and accrued income | 490/1 | €5,103 | €2,153 | -€2,951 | -57.8% |
| Total equity and liabilities | 10/49 | €1,083,399 | €1,010,715 | -€72,684 | -6.7% |
| Equity | 10/15 | €880,259 | €844,840 | -€35,419 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €656,860 | €606,860 | -€50,000 | -7.6% |
| Distributable reserves | 133 | €656,860 | €606,860 | -€50,000 | -7.6% |
| Profit (loss) carried forward | 14 | €217,199 | €231,780 | +€14,581 | +6.7% |
| Amounts payable | 17/49 | €203,140 | €165,875 | -€37,265 | -18.3% |
| Amounts payable after more than one year | 17 | €97,105 | €57,441 | -€39,665 | -40.8% |
| Financial debts | 170/4 | €97,105 | €57,441 | -€39,665 | -40.8% |
| Amounts payable within one year | 42/48 | €105,282 | €108,184 | +€2,902 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €38,413 | €39,665 | +€1,252 | +3.3% |
| Financial debts | 43 | €3,146 | €3,248 | +€102 | +3.3% |
| Credit institutions | 430/8 | €3,146 | €3,248 | +€102 | +3.3% |
| Trade debts | 44 | €3,032 | €3,338 | +€306 | +10.1% |
| Suppliers | 440/4 | €3,032 | €3,338 | +€306 | +10.1% |
| Taxes, remuneration and social security | 45 | €26,441 | €11,932 | -€14,508 | -54.9% |
| Taxes | 450/3 | €24,369 | €9,841 | -€14,528 | -59.6% |
| Remuneration and social security | 454/9 | €2,072 | €2,091 | +€20 | +1.0% |
| Other amounts payable | 47/48 | €34,250 | €50,000 | +€15,750 | +46.0% |
| Accrued charges and deferred income | 492/3 | €753 | €250 | -€502 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,342 | €45,597 | +€3,254 | +7.7% |
| Other operating charges | 640/8 | €4,599 | €4,426 | -€173 | -3.8% |
| Gross operating margin | 9900 | €55,444 | €61,527 | +€6,082 | +11.0% |
| Operating profit (loss) | 9901 | €8,503 | €11,504 | +€3,001 | +35.3% |
| Financial income | 75/76B | €317,706 | €13,220 | -€304,486 | -95.8% |
| Recurring financial income | 75 | €59,176 | €13,220 | -€45,956 | -77.7% |
| Non-recurring financial income | 76B | €258,530 | €0 | -€258,530 | -100.0% |
| Financial charges | 65/66B | €5,251 | €5,648 | +€398 | +7.6% |
| Recurring financial charges | 65 | €5,251 | €5,648 | +€398 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €320,958 | €19,076 | -€301,882 | -94.1% |
| Income taxes | 67/77 | €17,561 | €4,495 | -€13,067 | -74.4% |
| Profit (loss) for the period | 9904 | €303,397 | €14,581 | -€288,816 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €303,397 | €14,581 | -€288,816 | -95.2% |
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 10 October 2026 via checked.be.