A & A CONSULTING: what changed
Two fiscal 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 CONSULTING
Largest movements
- Receivables within one year +€158,348
up €158,348 (+99.9%), from €158,501 to €316,849
of which Other amounts receivable: +€152,212
- Tangible fixed assets -€26,589
down €26,589 (-9.0%), from €294,595 to €268,007
of which Land and buildings: -€25,763
- Reserves +€100,000
up €100,000 (+30.5%), from €328,307 to €428,307
of which Non-distributable reserves: +€100,000
- Tax, wage and social debts +€44,436
up €44,436 (+1114.7%), from €3,986 to €48,422
- Debts after one year -€7,818
down €7,818 (-9.3%), from €83,719 to €75,901
- Gross operating margin +€139,082
up €139,082 (+254.1%), from €54,734 to €193,816
- Taxes +€38,398
new in 2025: €38,398
- Financial charges +€10,065
up €10,065 (+74.6%), from €13,484 to €23,549
- Other operating charges -€3,769
down €3,769 (-51.1%), from €7,375 to €3,606
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 | €482,654 | €616,305 | +€133,651 | +27.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €294,595 | €268,007 | -€26,589 | -9.0% |
| Tangible fixed assets | 22/27 | €294,595 | €268,007 | -€26,589 | -9.0% |
| Land and buildings | 22 | €291,529 | €265,766 | -€25,763 | -8.8% |
| Plant, machinery and equipment | 23 | €3,067 | €2,241 | -€826 | -26.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €188,058 | €348,298 | +€160,240 | +85.2% |
| Amounts receivable within one year | 40/41 | €158,501 | €316,849 | +€158,348 | +99.9% |
| Trade receivables | 40 | €4,986 | €11,122 | +€6,136 | +123.1% |
| Other amounts receivable | 41 | €153,515 | €305,727 | +€152,212 | +99.2% |
| Cash at bank and in hand | 54/58 | €25,069 | €29,530 | +€4,461 | +17.8% |
| Deferred charges and accrued income | 490/1 | €4,488 | €1,919 | -€2,568 | -57.2% |
| Total equity and liabilities | 10/49 | €482,654 | €616,305 | +€133,651 | +27.7% |
| Equity | 10/15 | €390,307 | €491,981 | +€101,675 | +26.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €328,307 | €428,307 | +€100,000 | +30.5% |
| Non-distributable reserves | 130/1 | €149,200 | €249,200 | +€100,000 | +67.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €143,000 | €243,000 | +€100,000 | +69.9% |
| Distributable reserves | 133 | €179,107 | €179,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,675 | +€1,675 | |
| Amounts payable | 17/49 | €92,347 | €124,323 | +€31,977 | +34.6% |
| Amounts payable after more than one year | 17 | €83,719 | €75,901 | -€7,818 | -9.3% |
| Financial debts | 170/4 | €83,719 | €75,901 | -€7,818 | -9.3% |
| Amounts payable within one year | 42/48 | €8,628 | €48,422 | +€39,795 | +461.3% |
| Trade debts | 44 | €4,641 | €0 | -€4,641 | -100.0% |
| Suppliers | 440/4 | €4,641 | €0 | -€4,641 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,986 | €48,422 | +€44,436 | +1114.7% |
| Taxes | 450/3 | €3,986 | €48,422 | +€44,436 | +1114.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,808 | €26,589 | +€781 | +3.0% |
| Other operating charges | 640/8 | €7,375 | €3,606 | -€3,769 | -51.1% |
| Gross operating margin | 9900 | €54,734 | €193,816 | +€139,082 | +254.1% |
| Operating profit (loss) | 9901 | €21,552 | €163,622 | +€142,070 | +659.2% |
| Financial charges | 65/66B | €13,484 | €23,549 | +€10,065 | +74.6% |
| Recurring financial charges | 65 | €13,484 | €23,549 | +€10,065 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €8,068 | €140,072 | +€132,004 | +1636.2% |
| Income taxes | 67/77 | - | €38,398 | +€38,398 | |
| Profit (loss) for the period | 9904 | €8,068 | €101,675 | +€93,607 | +1160.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,068 | €101,675 | +€93,607 | +1160.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.