2AZ 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.
2AZ CONSULTING
Largest movements
- Cash +€25,501
up €25,501 (+44.4%), from €57,390 to €82,891
mainly Net result for the year (+€46,304) and Depreciation (+€5,274)
- Receivables within one year +€15,349
up €15,349 (+138%), from €11,112 to €26,461
of which Trade receivables: +€12,645
- Tangible fixed assets -€4,519
down €4,519 (-37.8%), from €11,948 to €7,430
- Profit (loss) carried forward +€46,304
up €46,304 (+75.9%), from €61,043 to €107,347
- Tax, wage and social debts -€9,893
down €9,893 (-60.9%), from €16,245 to €6,352
- Gross operating margin -€13,779
down €13,779 (-17.3%), from €79,633 to €65,854
- Depreciation +€3,053
up €3,053 (+137%), from €2,221 to €5,274
- Taxes -€2,871
down €2,871 (-18.2%), from €15,801 to €12,930
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 | €80,450 | €116,781 | +€36,331 | +45.2% |
| Fixed assets | 21/28 | €11,948 | €7,430 | -€4,519 | -37.8% |
| Tangible fixed assets | 22/27 | €11,948 | €7,430 | -€4,519 | -37.8% |
| Furniture and vehicles | 24 | €11,948 | €7,430 | -€4,519 | -37.8% |
| Current assets | 29/58 | €68,501 | €109,351 | +€40,850 | +59.6% |
| Amounts receivable within one year | 40/41 | €11,112 | €26,461 | +€15,349 | +138% |
| Trade receivables | 40 | €9,317 | €21,962 | +€12,645 | +136% |
| Other amounts receivable | 41 | €1,795 | €4,499 | +€2,705 | +151% |
| Cash at bank and in hand | 54/58 | €57,390 | €82,891 | +€25,501 | +44.4% |
| Total equity and liabilities | 10/49 | €80,450 | €116,781 | +€36,331 | +45.2% |
| Equity | 10/15 | €64,043 | €110,347 | +€46,304 | +72.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,043 | €107,347 | +€46,304 | +75.9% |
| Amounts payable | 17/49 | €16,407 | €6,434 | -€9,973 | -60.8% |
| Amounts payable within one year | 42/48 | €16,407 | €6,434 | -€9,973 | -60.8% |
| Trade debts | 44 | €162 | €83 | -€79 | -49.0% |
| Suppliers | 440/4 | €162 | €83 | -€79 | -49.0% |
| Taxes, remuneration and social security | 45 | €16,245 | €6,352 | -€9,893 | -60.9% |
| Taxes | 450/3 | €16,245 | €6,352 | -€9,893 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,221 | €5,274 | +€3,053 | +137% |
| Other operating charges | 640/8 | €504 | €1,136 | +€631 | +125% |
| Gross operating margin | 9900 | €79,633 | €65,854 | -€13,779 | -17.3% |
| Operating profit (loss) | 9901 | €76,907 | €59,445 | -€17,463 | -22.7% |
| Financial income | 75/76B | €30 | €267 | +€237 | +784% |
| Recurring financial income | 75 | €30 | €267 | +€237 | +784% |
| Financial charges | 65/66B | €94 | €478 | +€384 | +410% |
| Recurring financial charges | 65 | €94 | €478 | +€384 | +410% |
| Profit (loss) for the period before taxes | 9903 | €76,844 | €59,234 | -€17,610 | -22.9% |
| Income taxes | 67/77 | €15,801 | €12,930 | -€2,871 | -18.2% |
| Profit (loss) for the period | 9904 | €61,043 | €46,304 | -€14,739 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,043 | €46,304 | -€14,739 | -24.1% |
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 23 October 2026 via checked.be.