IZ 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.
IZ Consulting
Largest movements
- Cash -€25,170
down €25,170 (-52.6%), from €47,881 to €22,711
mainly Receivables within one year (-€21,933) and Contributions, distributions and other (-€14,286)
- Receivables within one year +€21,933
up €21,933 (+369%), from €5,939 to €27,871
- Deferred charges and accrued income +€2,457
up €2,457 (+1,383%), from €178 to €2,635
- Tangible fixed assets -€1,983
down €1,983 (-23.5%), from €8,435 to €6,452
of which Furniture and vehicles: -€1,683
- Reserves -€7,979
down €7,979 (-18.8%), from €42,344 to €34,365
- Tax, wage and social debts +€3,744
up €3,744 (+22.2%), from €16,892 to €20,636
- Trade debts +€1,305
up €1,305 (+164%), from €794 to €2,100
- Gross operating margin -€41,045
down €41,045 (-71.3%), from €57,567 to €16,522
- Taxes -€7,488
down €7,488 (-63.8%), from €11,731 to €4,242
- Depreciation +€2,497
up €2,497 (+144%), from €1,736 to €4,233
- Financial charges +€1,238
up €1,238 (+1,183%), from €105 to €1,343
- Other operating charges -€834
down €834 (-39.4%), from €2,114 to €1,281
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 | €63,030 | €60,100 | -€2,929 | -4.6% |
| Formation expenses | 20 | €598 | €431 | -€167 | -27.9% |
| Fixed assets | 21/28 | €8,435 | €6,452 | -€1,983 | -23.5% |
| Tangible fixed assets | 22/27 | €8,435 | €6,452 | -€1,983 | -23.5% |
| Plant, machinery and equipment | 23 | €2,393 | €2,093 | -€300 | -12.5% |
| Furniture and vehicles | 24 | €6,042 | €4,359 | -€1,683 | -27.9% |
| Current assets | 29/58 | €53,997 | €53,217 | -€780 | -1.4% |
| Amounts receivable within one year | 40/41 | €5,939 | €27,871 | +€21,933 | +369% |
| Other amounts receivable | 41 | €5,939 | €27,871 | +€21,933 | +369% |
| Cash at bank and in hand | 54/58 | €47,881 | €22,711 | -€25,170 | -52.6% |
| Deferred charges and accrued income | 490/1 | €178 | €2,635 | +€2,457 | +1,383% |
| Total equity and liabilities | 10/49 | €63,030 | €60,100 | -€2,929 | -4.6% |
| Equity | 10/15 | €45,344 | €37,365 | -€7,979 | -17.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,344 | €34,365 | -€7,979 | -18.8% |
| Distributable reserves | 133 | €42,344 | €34,365 | -€7,979 | -18.8% |
| Amounts payable | 17/49 | €17,686 | €22,735 | +€5,049 | +28.5% |
| Amounts payable within one year | 42/48 | €17,686 | €22,735 | +€5,049 | +28.5% |
| Trade debts | 44 | €794 | €2,100 | +€1,305 | +164% |
| Suppliers | 440/4 | €794 | €2,100 | +€1,305 | +164% |
| Taxes, remuneration and social security | 45 | €16,892 | €20,636 | +€3,744 | +22.2% |
| Taxes | 450/3 | €16,892 | €20,636 | +€3,744 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €4,233 | +€2,497 | +144% |
| Other operating charges | 640/8 | €2,114 | €1,281 | -€834 | -39.4% |
| Gross operating margin | 9900 | €57,567 | €16,522 | -€41,045 | -71.3% |
| Operating profit (loss) | 9901 | €53,717 | €11,009 | -€42,708 | -79.5% |
| Financial income | 75/76B | €462 | €883 | +€422 | +91.3% |
| Recurring financial income | 75 | €462 | €883 | +€422 | +91.3% |
| Financial charges | 65/66B | €105 | €1,343 | +€1,238 | +1,183% |
| Recurring financial charges | 65 | €105 | €1,343 | +€1,238 | +1,183% |
| Profit (loss) for the period before taxes | 9903 | €54,074 | €10,549 | -€43,525 | -80.5% |
| Income taxes | 67/77 | €11,731 | €4,242 | -€7,488 | -63.8% |
| Profit (loss) for the period | 9904 | €42,344 | €6,307 | -€36,037 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,344 | €6,307 | -€36,037 | -85.1% |
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 13 October 2026 via checked.be.