A&A 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.
A&A CONSULTING
Largest movements
- Deferred charges and accrued income -€10,094
down €10,094 (-90.6%), from €11,147 to €1,053
- Cash -€3,464
down €3,464 (-10.4%), from €33,171 to €29,707
mainly Debts after one year (-€12,619) and Tax, wage and social debts (-€10,009)
- Profit (loss) carried forward +€14,662
up €14,662 (+34.2%), from €42,921 to €57,583
- Debts after one year -€12,619
down €12,619 (-14.8%), from €85,463 to €72,844
- Tax, wage and social debts -€10,009
down €10,009 (-42.5%), from €23,577 to €13,568
- Other debts -€5,521
down €5,521 (-69.0%), from €8,002 to €2,481
- Gross operating margin -€18,063
down €18,063 (-40.5%), from €44,642 to €26,579
- Taxes -€3,948
down €3,948 (-45.0%), from €8,773 to €4,825
- Financial charges +€786
up €786 (+14.1%), from €5,590 to €6,376
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 | €175,556 | €162,535 | -€13,021 | -7.4% |
| Fixed assets | 21/28 | €131,237 | €130,824 | -€413 | -0.3% |
| Tangible fixed assets | 22/27 | €1,237 | €824 | -€413 | -33.4% |
| Furniture and vehicles | 24 | €1,237 | €824 | -€413 | -33.4% |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €44,318 | €31,711 | -€12,608 | -28.4% |
| Amounts receivable within one year | 40/41 | - | €951 | +€951 | |
| Trade receivables | 40 | - | €621 | +€621 | |
| Other amounts receivable | 41 | - | €330 | +€330 | |
| Cash at bank and in hand | 54/58 | €33,171 | €29,707 | -€3,464 | -10.4% |
| Deferred charges and accrued income | 490/1 | €11,147 | €1,053 | -€10,094 | -90.6% |
| Total equity and liabilities | 10/49 | €175,556 | €162,535 | -€13,021 | -7.4% |
| Equity | 10/15 | €44,421 | €59,083 | +€14,662 | +33.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,921 | €57,583 | +€14,662 | +34.2% |
| Amounts payable | 17/49 | €131,135 | €103,452 | -€27,683 | -21.1% |
| Amounts payable after more than one year | 17 | €85,463 | €72,844 | -€12,619 | -14.8% |
| Financial debts | 170/4 | €85,463 | €72,844 | -€12,619 | -14.8% |
| Amounts payable within one year | 42/48 | €44,521 | €30,451 | -€14,070 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €12,037 | €12,619 | +€582 | +4.8% |
| Financial debts | 43 | - | €253 | +€253 | |
| Credit institutions | 430/8 | - | €253 | +€253 | |
| Trade debts | 44 | €905 | €1,530 | +€625 | +69.1% |
| Suppliers | 440/4 | €905 | €1,530 | +€625 | +69.1% |
| Taxes, remuneration and social security | 45 | €23,577 | €13,568 | -€10,009 | -42.5% |
| Taxes | 450/3 | €23,577 | €13,568 | -€10,009 | -42.5% |
| Other amounts payable | 47/48 | €8,002 | €2,481 | -€5,521 | -69.0% |
| Accrued charges and deferred income | 492/3 | €1,151 | €157 | -€994 | -86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2 | €413 | +€411 | +18184.1% |
| Other operating charges | 640/8 | €150 | €303 | +€153 | +102.2% |
| Gross operating margin | 9900 | €44,642 | €26,579 | -€18,063 | -40.5% |
| Operating profit (loss) | 9901 | €44,490 | €25,863 | -€18,627 | -41.9% |
| Financial charges | 65/66B | €5,590 | €6,376 | +€786 | +14.1% |
| Recurring financial charges | 65 | €5,590 | €6,376 | +€786 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €38,900 | €19,487 | -€19,413 | -49.9% |
| Income taxes | 67/77 | €8,773 | €4,825 | -€3,948 | -45.0% |
| Profit (loss) for the period | 9904 | €30,127 | €14,662 | -€15,465 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,127 | €14,662 | -€15,465 | -51.3% |
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 12 October 2026 via checked.be.