A + CONSULTANCY: 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 + CONSULTANCY
Largest movements
- Receivables within one year +€52,639
up €52,639 (+98.7%), from €53,356 to €105,995
of which Trade receivables: +€52,018
- Cash +€13,300
up €13,300 (+13.8%), from €96,602 to €109,903
mainly Trade debts (+€45,758) and Net result for the year (+€28,991)
- Tangible fixed assets +€3,094
up €3,094 (+73.1%), from €4,235 to €7,329
- Trade debts +€45,758
up €45,758 (+254.9%), from €17,952 to €63,710
- Profit (loss) carried forward +€28,991
up €28,991 (+51.8%), from €55,963 to €84,954
- Tax, wage and social debts -€6,439
down €6,439 (-54.9%), from €11,721 to €5,282
of which Remuneration and social security: -€4,981
- Gross operating margin -€12,689
down €12,689 (-19.5%), from €65,156 to €52,467
- Staff costs -€9,960
down €9,960 (-30.0%), from €33,255 to €23,295
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 | €154,477 | €223,512 | +€69,035 | +44.7% |
| Fixed assets | 21/28 | €4,420 | €7,514 | +€3,094 | +70.0% |
| Tangible fixed assets | 22/27 | €4,235 | €7,329 | +€3,094 | +73.1% |
| Furniture and vehicles | 24 | €4,235 | €7,329 | +€3,094 | +73.1% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €150,057 | €215,998 | +€65,941 | +43.9% |
| Amounts receivable within one year | 40/41 | €53,356 | €105,995 | +€52,639 | +98.7% |
| Trade receivables | 40 | €19,763 | €71,780 | +€52,018 | +263.2% |
| Other amounts receivable | 41 | €33,594 | €34,215 | +€621 | +1.8% |
| Cash at bank and in hand | 54/58 | €96,602 | €109,903 | +€13,300 | +13.8% |
| Deferred charges and accrued income | 490/1 | €99 | €100 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €154,477 | €223,512 | +€69,035 | +44.7% |
| Equity | 10/15 | €124,464 | €153,455 | +€28,991 | +23.3% |
| 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 | €6,501 | €6,501 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €301 | €301 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,963 | €84,954 | +€28,991 | +51.8% |
| Amounts payable | 17/49 | €30,013 | €70,057 | +€40,044 | +133.4% |
| Amounts payable within one year | 42/48 | €30,013 | €70,057 | +€40,044 | +133.4% |
| Trade debts | 44 | €17,952 | €63,710 | +€45,758 | +254.9% |
| Suppliers | 440/4 | €17,952 | €63,710 | +€45,758 | +254.9% |
| Taxes, remuneration and social security | 45 | €11,721 | €5,282 | -€6,439 | -54.9% |
| Taxes | 450/3 | €1,459 | - | -€1,459 | |
| Remuneration and social security | 454/9 | €10,263 | €5,282 | -€4,981 | -48.5% |
| Other amounts payable | 47/48 | €339 | €1,065 | +€725 | +213.8% |
| Remuneration, social security and pensions | 62 | €33,255 | €23,295 | -€9,960 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €406 | +€406 | |
| Other operating charges | 640/8 | €400 | €400 | +€0 | 0.0% |
| Gross operating margin | 9900 | €65,156 | €52,467 | -€12,689 | -19.5% |
| Operating profit (loss) | 9901 | €31,502 | €28,366 | -€3,135 | -10.0% |
| Financial income | 75/76B | €590 | €772 | +€182 | +30.8% |
| Recurring financial income | 75 | €590 | €772 | +€182 | +30.8% |
| Financial charges | 65/66B | €148 | €147 | -€0 | -0.1% |
| Recurring financial charges | 65 | €148 | €147 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €31,944 | €28,991 | -€2,953 | -9.2% |
| Profit (loss) for the period | 9904 | €31,944 | €28,991 | -€2,953 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,944 | €28,991 | -€2,953 | -9.2% |
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 10 October 2026 via checked.be.