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
- Cash -€6,514
down €6,514 (-4.6%), from €141,540 to €135,026
mainly Contributions, distributions and other (-€25,864) and Investment in fixed assets (net) (-€1,867)
- Reserves -€4,932
down €4,932 (-3.4%), from €145,441 to €140,510
- Gross operating margin +€4,583
up €4,583 (+16.2%), from €28,249 to €32,832
- Taxes +€1,700
up €1,700 (+20.1%), from €8,457 to €10,157
- Other operating charges -€422
down €422 (-52.4%), from €806 to €384
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 | €154,954 | €148,853 | -€6,101 | -3.9% |
| Fixed assets | 21/28 | €7,809 | €7,765 | -€44 | -0.6% |
| Tangible fixed assets | 22/27 | €7,809 | €7,765 | -€44 | -0.6% |
| Plant, machinery and equipment | 23 | €272 | €1,597 | +€1,326 | +488.1% |
| Furniture and vehicles | 24 | €5,337 | €4,518 | -€819 | -15.4% |
| Other tangible fixed assets | 26 | €2,200 | €1,650 | -€550 | -25.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €147,145 | €141,088 | -€6,057 | -4.1% |
| Amounts receivable within one year | 40/41 | €5,254 | €5,709 | +€455 | +8.7% |
| Trade receivables | 40 | €5,254 | €5,581 | +€327 | +6.2% |
| Other amounts receivable | 41 | €0 | €129 | +€129 | |
| Cash at bank and in hand | 54/58 | €141,540 | €135,026 | -€6,514 | -4.6% |
| Deferred charges and accrued income | 490/1 | €352 | €353 | +€1 | +0.4% |
| Total equity and liabilities | 10/49 | €154,954 | €148,853 | -€6,101 | -3.9% |
| Equity | 10/15 | €151,641 | €146,710 | -€4,932 | -3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,441 | €140,510 | -€4,932 | -3.4% |
| Distributable reserves | 133 | €145,441 | €140,510 | -€4,932 | -3.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €3,313 | €2,144 | -€1,169 | -35.3% |
| Amounts payable within one year | 42/48 | €2,926 | €2,144 | -€782 | -26.7% |
| Trade debts | 44 | €96 | €161 | +€65 | +67.7% |
| Suppliers | 440/4 | €96 | €161 | +€65 | +67.7% |
| Taxes, remuneration and social security | 45 | €2,286 | €1,983 | -€303 | -13.2% |
| Taxes | 450/3 | €2,286 | €1,983 | -€303 | -13.2% |
| Other amounts payable | 47/48 | €544 | €0 | -€544 | -100.0% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,196 | €1,911 | -€285 | -13.0% |
| Other operating charges | 640/8 | €806 | €384 | -€422 | -52.4% |
| Gross operating margin | 9900 | €28,249 | €32,832 | +€4,583 | +16.2% |
| Operating profit (loss) | 9901 | €25,247 | €30,538 | +€5,291 | +21.0% |
| Financial income | 75/76B | €595 | €633 | +€37 | +6.2% |
| Recurring financial income | 75 | €595 | €633 | +€37 | +6.2% |
| Financial charges | 65/66B | €92 | €81 | -€11 | -12.3% |
| Recurring financial charges | 65 | €92 | €81 | -€11 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €25,750 | €31,089 | +€5,339 | +20.7% |
| Income taxes | 67/77 | €8,457 | €10,157 | +€1,700 | +20.1% |
| Profit (loss) for the period | 9904 | €17,293 | €20,932 | +€3,639 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,293 | €20,932 | +€3,639 | +21.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.