A@A CONSULT LTD: 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 LTD
Largest movements
- Receivables within one year -€7,778
down €7,778 (-14.5%), from €53,810 to €46,032
of which Trade receivables: -€7,093
- Tax, wage and social debts -€9,198
down €9,198 (-30.9%), from €29,737 to €20,539
of which Taxes: -€6,035
- Reserves +€7,696
up €7,696 (+17.7%), from €43,556 to €51,252
of which Distributable reserves: +€7,696
- Trade debts -€5,159
down €5,159 (-20.8%), from €24,806 to €19,647
- Gross operating margin +€3,912
up €3,912 (+45.8%), from €8,543 to €12,455
- Taxes -€1,448
down €1,448 (-42.9%), from €3,372 to €1,924
- Financial charges -€639
down €639 (-17.7%), from €3,608 to €2,969
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 | €139,489 | €133,237 | -€6,252 | -4.5% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €138,739 | €132,487 | -€6,252 | -4.5% |
| Amounts receivable within one year | 40/41 | €53,810 | €46,032 | -€7,778 | -14.5% |
| Trade receivables | 40 | €51,494 | €44,401 | -€7,093 | -13.8% |
| Other amounts receivable | 41 | €2,315 | €1,631 | -€685 | -29.6% |
| Cash at bank and in hand | 54/58 | €84,146 | €84,347 | +€201 | +0.2% |
| Deferred charges and accrued income | 490/1 | €784 | €2,108 | +€1,325 | +169% |
| Total equity and liabilities | 10/49 | €139,489 | €133,237 | -€6,252 | -4.5% |
| Equity | 10/15 | €50,555 | €58,251 | +€7,696 | +15.2% |
| Contributions | 10/11 | €5,304 | €5,304 | = | 0.0% |
| Reserves | 13 | €43,556 | €51,252 | +€7,696 | +17.7% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €39,556 | €47,252 | +€7,696 | +19.5% |
| Profit (loss) carried forward | 14 | €1,694 | €1,694 | = | 0.0% |
| Amounts payable | 17/49 | €88,935 | €74,986 | -€13,948 | -15.7% |
| Amounts payable within one year | 42/48 | €88,935 | €74,986 | -€13,948 | -15.7% |
| Trade debts | 44 | €24,806 | €19,647 | -€5,159 | -20.8% |
| Suppliers | 440/4 | €24,806 | €19,647 | -€5,159 | -20.8% |
| Taxes, remuneration and social security | 45 | €29,737 | €20,539 | -€9,198 | -30.9% |
| Taxes | 450/3 | €8,116 | €2,081 | -€6,035 | -74.4% |
| Remuneration and social security | 454/9 | €21,621 | €18,458 | -€3,163 | -14.6% |
| Other amounts payable | 47/48 | €34,391 | €34,800 | +€409 | +1.2% |
| Other operating charges | 640/8 | €813 | €823 | +€10 | +1.2% |
| Gross operating margin | 9900 | €8,543 | €12,455 | +€3,912 | +45.8% |
| Operating profit (loss) | 9901 | €7,729 | €11,632 | +€3,903 | +50.5% |
| Financial income | 75/76B | €945 | €957 | +€12 | +1.3% |
| Recurring financial income | 75 | €945 | €957 | +€12 | +1.3% |
| Financial charges | 65/66B | €3,608 | €2,969 | -€639 | -17.7% |
| Recurring financial charges | 65 | €3,608 | €2,969 | -€639 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €5,066 | €9,620 | +€4,554 | +89.9% |
| Income taxes | 67/77 | €3,372 | €1,924 | -€1,448 | -42.9% |
| Profit (loss) for the period | 9904 | €1,694 | €7,696 | +€6,002 | +354% |
| Profit (loss) for the period to be appropriated | 9905 | €1,694 | €7,696 | +€6,002 | +354% |
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 17 October 2026 via checked.be.