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!_CONSULT
Largest movements
- Cash +€60,449
up €60,449 (+321%), from €18,849 to €79,297
mainly Net result for the year (+€42,031) and Tax, wage and social debts (+€15,553)
- Receivables after one year -€1,600
down €1,600 (-20.0%), from €8,000 to €6,400
- Reserves +€22,221
up €22,221 (+72.0%), from €30,859 to €53,080
of which Distributable reserves: +€35,815
- Profit (loss) carried forward +€19,810
no longer reported in 2025 (was -€19,810)
- Tax, wage and social debts +€15,553
up €15,553 (+222%), from €7,002 to €22,555
- Other debts +€1,302
up €1,302 (+5.4%), from €24,150 to €25,451
- Gross operating margin +€43,176
up €43,176 (+428%), from €10,096 to €53,272
- Taxes +€10,588
new in 2025: €10,588
- Financial charges -€1,406
down €1,406 (-81.9%), from €1,717 to €311
- Other operating charges -€767
down €767 (-67.3%), from €1,140 to €373
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 | €43,725 | €102,738 | +€59,013 | +135% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €43,725 | €102,738 | +€59,013 | +135% |
| Amounts receivable after more than one year | 29 | €8,000 | €6,400 | -€1,600 | -20.0% |
| Other amounts receivable | 291 | €8,000 | €6,400 | -€1,600 | -20.0% |
| Amounts receivable within one year | 40/41 | €16,344 | €16,362 | +€18 | +0.1% |
| Trade receivables | 40 | €14,744 | €14,762 | +€18 | +0.1% |
| Other amounts receivable | 41 | €1,600 | €1,600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,849 | €79,297 | +€60,449 | +321% |
| Deferred charges and accrued income | 490/1 | €532 | €679 | +€146 | +27.5% |
| Total equity and liabilities | 10/49 | €43,725 | €102,738 | +€59,013 | +135% |
| Equity | 10/15 | €11,549 | €53,580 | +€42,031 | +364% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €30,859 | €53,080 | +€22,221 | +72.0% |
| Non-distributable reserves | 130/1 | €13,595 | - | -€13,595 | |
| Reserves not available under the articles | 1311 | €13,595 | - | -€13,595 | |
| Distributable reserves | 133 | €17,264 | €53,080 | +€35,815 | +207% |
| Profit (loss) carried forward | 14 | -€19,810 | - | +€19,810 | |
| Amounts payable | 17/49 | €32,177 | €49,158 | +€16,982 | +52.8% |
| Amounts payable within one year | 42/48 | €32,177 | €48,748 | +€16,572 | +51.5% |
| Trade debts | 44 | €1,025 | €742 | -€283 | -27.6% |
| Suppliers | 440/4 | €1,025 | €742 | -€283 | -27.6% |
| Taxes, remuneration and social security | 45 | €7,002 | €22,555 | +€15,553 | +222% |
| Taxes | 450/3 | €7,002 | €22,555 | +€15,553 | +222% |
| Other amounts payable | 47/48 | €24,150 | €25,451 | +€1,302 | +5.4% |
| Accrued charges and deferred income | 492/3 | - | €410 | +€410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | - | -€50 | |
| Other operating charges | 640/8 | €1,140 | €373 | -€767 | -67.3% |
| Gross operating margin | 9900 | €10,096 | €53,272 | +€43,176 | +428% |
| Operating profit (loss) | 9901 | €8,906 | €52,899 | +€43,993 | +494% |
| Financial income | 75/76B | €1 | €30 | +€29 | +3,636% |
| Recurring financial income | 75 | €1 | €30 | +€29 | +3,636% |
| Financial charges | 65/66B | €1,717 | €311 | -€1,406 | -81.9% |
| Recurring financial charges | 65 | €1,717 | €311 | -€1,406 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | €7,190 | €52,619 | +€45,428 | +632% |
| Income taxes | 67/77 | - | €10,588 | +€10,588 | |
| Profit (loss) for the period | 9904 | €7,190 | €42,031 | +€34,841 | +485% |
| Profit (loss) for the period to be appropriated | 9905 | €7,190 | €42,031 | +€34,841 | +485% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.