A&A 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.
A&A CONSULT
Largest movements
- Receivables after one year +€35,000
new in 2025: €35,000
- Cash -€18,627
down €18,627 (-77.2%), from €24,116 to €5,488
mainly Contributions, distributions and other (-€74,000) and Receivables after one year (-€35,000)
- Receivables within one year +€17,503
up €17,503 (+38.6%), from €45,293 to €62,796
- Tangible fixed assets +€2,833
up €2,833 (+34.3%), from €8,261 to €11,094
of which Furniture and vehicles: +€4,347
- Other debts +€20,712
up €20,712 (+35.2%), from €58,769 to €79,481
- Tax, wage and social debts +€8,568
up €8,568 (+69.7%), from €12,297 to €20,865
- Trade debts +€8,359
new in 2025: €8,359
- Gross operating margin +€44,204
up €44,204 (+83.2%), from €53,145 to €97,349
- Taxes +€9,558
up €9,558 (+88.3%), from €10,822 to €20,379
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 | €82,226 | €119,573 | +€37,347 | +45.4% |
| Fixed assets | 21/28 | €8,261 | €11,094 | +€2,833 | +34.3% |
| Tangible fixed assets | 22/27 | €8,261 | €11,094 | +€2,833 | +34.3% |
| Furniture and vehicles | 24 | €465 | €4,812 | +€4,347 | +935% |
| Other tangible fixed assets | 26 | €7,796 | €6,282 | -€1,514 | -19.4% |
| Current assets | 29/58 | €73,965 | €108,479 | +€34,514 | +46.7% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €45,293 | €62,796 | +€17,503 | +38.6% |
| Trade receivables | 40 | €45,293 | €62,796 | +€17,503 | +38.6% |
| Cash at bank and in hand | 54/58 | €24,116 | €5,488 | -€18,627 | -77.2% |
| Deferred charges and accrued income | 490/1 | €4,556 | €5,195 | +€639 | +14.0% |
| Total equity and liabilities | 10/49 | €82,226 | €119,573 | +€37,347 | +45.4% |
| Equity | 10/15 | €11,160 | €10,868 | -€292 | -2.6% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €700 | €408 | -€292 | -41.7% |
| Amounts payable | 17/49 | €71,066 | €108,705 | +€37,639 | +53.0% |
| Amounts payable within one year | 42/48 | €71,066 | €108,705 | +€37,639 | +53.0% |
| Trade debts | 44 | - | €8,359 | +€8,359 | |
| Suppliers | 440/4 | - | €8,359 | +€8,359 | |
| Taxes, remuneration and social security | 45 | €12,297 | €20,865 | +€8,568 | +69.7% |
| Taxes | 450/3 | €12,297 | €20,865 | +€8,568 | +69.7% |
| Other amounts payable | 47/48 | €58,769 | €79,481 | +€20,712 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,776 | €2,029 | +€253 | +14.3% |
| Other operating charges | 640/8 | €480 | €969 | +€488 | +102% |
| Gross operating margin | 9900 | €53,145 | €97,349 | +€44,204 | +83.2% |
| Operating profit (loss) | 9901 | €50,889 | €94,351 | +€43,463 | +85.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €289 | €264 | -€25 | -8.6% |
| Recurring financial charges | 65 | €289 | €264 | -€25 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €50,600 | €94,088 | +€43,488 | +85.9% |
| Income taxes | 67/77 | €10,822 | €20,379 | +€9,558 | +88.3% |
| Profit (loss) for the period | 9904 | €39,778 | €73,708 | +€33,930 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,778 | €73,708 | +€33,930 | +85.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.