A-CONSULT: 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-CONSULT
Largest movements
- Tangible fixed assets -€15,989
down €15,989 (-23.6%), from €67,754 to €51,765
of which Furniture and vehicles: -€15,731
- Receivables within one year -€8,255
down €8,255 (-46.5%), from €17,762 to €9,507
- Debts after one year -€15,069
down €15,069 (-34.4%), from €43,809 to €28,740
of which Financial debts: -€12,745
- Reserves -€12,298
down €12,298 (-11.6%), from €105,665 to €93,367
of which Distributable reserves: -€12,298
- Tax, wage and social debts +€6,020
up €6,020 (+68.3%), from €8,810 to €14,830
- Current portion of long-term debt -€2,162
down €2,162 (-11.8%), from €18,282 to €16,120
- Gross operating margin +€19,011
up €19,011 (+45.6%), from €41,700 to €60,711
- Other operating charges +€6,845
up €6,845 (+504.4%), from €1,357 to €8,202
- Taxes +€4,687
up €4,687 (+64.7%), from €7,249 to €11,936
- Financial income +€1,202
up €1,202 (+823.3%), from €146 to €1,348
- Depreciation +€1,052
up €1,052 (+7.0%), from €14,937 to €15,989
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 | €190,958 | €167,207 | -€23,751 | -12.4% |
| Fixed assets | 21/28 | €67,803 | €51,814 | -€15,989 | -23.6% |
| Tangible fixed assets | 22/27 | €67,754 | €51,765 | -€15,989 | -23.6% |
| Furniture and vehicles | 24 | €66,394 | €50,663 | -€15,731 | -23.7% |
| Other tangible fixed assets | 26 | €1,360 | €1,102 | -€258 | -19.0% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €123,155 | €115,393 | -€7,762 | -6.3% |
| Amounts receivable after more than one year | 29 | €105,000 | €105,000 | = | 0.0% |
| Other amounts receivable | 291 | €105,000 | €105,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,762 | €9,507 | -€8,255 | -46.5% |
| Trade receivables | 40 | €17,762 | €9,507 | -€8,255 | -46.5% |
| Cash at bank and in hand | 54/58 | €393 | €803 | +€410 | +104.3% |
| Deferred charges and accrued income | 490/1 | - | €83 | +€83 | |
| Total equity and liabilities | 10/49 | €190,958 | €167,207 | -€23,751 | -12.4% |
| Equity | 10/15 | €112,309 | €100,011 | -€12,298 | -11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,665 | €93,367 | -€12,298 | -11.6% |
| Tax-exempt reserves | 132 | €6,800 | €6,800 | = | 0.0% |
| Distributable reserves | 133 | €98,865 | €86,567 | -€12,298 | -12.4% |
| Profit (loss) carried forward | 14 | €444 | €444 | = | 0.0% |
| Amounts payable | 17/49 | €78,649 | €67,196 | -€11,453 | -14.6% |
| Amounts payable after more than one year | 17 | €43,809 | €28,740 | -€15,069 | -34.4% |
| Financial debts | 170/4 | €40,320 | €27,575 | -€12,745 | -31.6% |
| Other amounts payable | 178/9 | €3,489 | €1,165 | -€2,324 | -66.6% |
| Amounts payable within one year | 42/48 | €34,789 | €38,456 | +€3,667 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €18,282 | €16,120 | -€2,162 | -11.8% |
| Financial debts | 43 | €2,275 | €2,667 | +€392 | +17.2% |
| Other loans | 439 | €2,275 | €2,667 | +€392 | +17.2% |
| Trade debts | 44 | €3,537 | €2,977 | -€560 | -15.8% |
| Suppliers | 440/4 | €3,537 | €2,977 | -€560 | -15.8% |
| Taxes, remuneration and social security | 45 | €8,810 | €14,830 | +€6,020 | +68.3% |
| Taxes | 450/3 | €8,810 | €14,830 | +€6,020 | +68.3% |
| Other amounts payable | 47/48 | €1,885 | €1,862 | -€23 | -1.2% |
| Accrued charges and deferred income | 492/3 | €51 | - | -€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,937 | €15,989 | +€1,052 | +7.0% |
| Other operating charges | 640/8 | €1,357 | €8,202 | +€6,845 | +504.4% |
| Gross operating margin | 9900 | €41,700 | €60,711 | +€19,011 | +45.6% |
| Operating profit (loss) | 9901 | €25,406 | €36,520 | +€11,114 | +43.7% |
| Financial income | 75/76B | €146 | €1,348 | +€1,202 | +823.3% |
| Recurring financial income | 75 | €146 | €1,348 | +€1,202 | +823.3% |
| Financial charges | 65/66B | €2,780 | €2,864 | +€84 | +3.0% |
| Recurring financial charges | 65 | €2,780 | €2,864 | +€84 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €22,772 | €35,004 | +€12,232 | +53.7% |
| Income taxes | 67/77 | €7,249 | €11,936 | +€4,687 | +64.7% |
| Profit (loss) for the period | 9904 | €15,523 | €23,068 | +€7,545 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,523 | €23,068 | +€7,545 | +48.6% |
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 3 October 2026 via checked.be.