A+ Consulting: what changed
A+ Consulting
Largest movements
- Deferred charges and accrued income -€53,167
down €53,167 (-82.9%), from €64,132 to €10,964
- Receivables after one year +€35,500
up €35,500 (+101%), from €35,000 to €70,500
- Receivables within one year -€34,833
down €34,833 (-40.6%), from €85,753 to €50,920
of which Trade receivables: -€45,746
- Tangible fixed assets -€22,039
down €22,039 (-27.2%), from €81,167 to €59,128
of which Furniture and vehicles: -€20,896
- Cash -€3,784
down €3,784 (-43.8%), from €8,629 to €4,846
mainly Receivables after one year (-€35,500) and Trade debts (-€34,460)
- Trade debts -€34,460
down €34,460 (-74.6%), from €46,211 to €11,751
- Other debts -€14,500
no longer reported in 2025 (was €14,500)
- Debts after one year -€13,950
down €13,950 (-30.8%), from €45,278 to €31,328
- Tax, wage and social debts -€9,446
down €9,446 (-18.6%), from €50,825 to €41,378
of which Taxes: -€6,959
- Current portion of long-term debt -€5,251
down €5,251 (-27.3%), from €19,201 to €13,950
- Gross operating margin -€25,207
down €25,207 (-35.3%), from €71,325 to €46,118
- Staff costs -€18,017
down €18,017 (-71.7%), from €25,132 to €7,115
- Depreciation +€5,589
up €5,589 (+31.1%), from €17,950 to €23,539
- Taxes +€3,134
up €3,134 (+45.4%), from €6,904 to €10,038
- Financial charges +€1,180
up €1,180 (+99.9%), from €1,181 to €2,361
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,682 | €196,358 | -€78,323 | -28.5% |
| Fixed assets | 21/28 | €81,167 | €59,128 | -€22,039 | -27.2% |
| Tangible fixed assets | 22/27 | €81,167 | €59,128 | -€22,039 | -27.2% |
| Land and buildings | 22 | €14,266 | €12,484 | -€1,782 | -12.5% |
| Plant, machinery and equipment | 23 | €774 | - | -€774 | |
| Furniture and vehicles | 24 | €66,128 | €45,232 | -€20,896 | -31.6% |
| Other tangible fixed assets | 26 | - | €1,413 | +€1,413 | |
| Current assets | 29/58 | €193,514 | €137,230 | -€56,284 | -29.1% |
| Amounts receivable after more than one year | 29 | €35,000 | €70,500 | +€35,500 | +101% |
| Trade receivables | 290 | €35,000 | €70,500 | +€35,500 | +101% |
| Amounts receivable within one year | 40/41 | €85,753 | €50,920 | -€34,833 | -40.6% |
| Trade receivables | 40 | €60,750 | €15,004 | -€45,746 | -75.3% |
| Other amounts receivable | 41 | €25,003 | €35,916 | +€10,913 | +43.6% |
| Cash at bank and in hand | 54/58 | €8,629 | €4,846 | -€3,784 | -43.8% |
| Deferred charges and accrued income | 490/1 | €64,132 | €10,964 | -€53,167 | -82.9% |
| Total equity and liabilities | 10/49 | €274,682 | €196,358 | -€78,323 | -28.5% |
| Equity | 10/15 | €95,136 | €97,951 | +€2,815 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,026 | €75,026 | = | 0.0% |
| Distributable reserves | 133 | €75,026 | €75,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,511 | €4,326 | +€2,815 | +186% |
| Amounts payable | 17/49 | €179,545 | €98,407 | -€81,139 | -45.2% |
| Amounts payable after more than one year | 17 | €45,278 | €31,328 | -€13,950 | -30.8% |
| Financial debts | 170/4 | €45,278 | €31,328 | -€13,950 | -30.8% |
| Amounts payable within one year | 42/48 | €130,737 | €67,079 | -€63,657 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €19,201 | €13,950 | -€5,251 | -27.3% |
| Trade debts | 44 | €46,211 | €11,751 | -€34,460 | -74.6% |
| Suppliers | 440/4 | €46,211 | €11,751 | -€34,460 | -74.6% |
| Taxes, remuneration and social security | 45 | €50,825 | €41,378 | -€9,446 | -18.6% |
| Taxes | 450/3 | €46,837 | €39,878 | -€6,959 | -14.9% |
| Remuneration and social security | 454/9 | €3,987 | €1,500 | -€2,487 | -62.4% |
| Other amounts payable | 47/48 | €14,500 | - | -€14,500 | |
| Accrued charges and deferred income | 492/3 | €3,531 | - | -€3,531 | |
| Non-recurring operating income | 76A | €12,750 | - | -€12,750 | |
| Remuneration, social security and pensions | 62 | €25,132 | €7,115 | -€18,017 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,950 | €23,539 | +€5,589 | +31.1% |
| Other operating charges | 640/8 | €519 | €697 | +€179 | +34.5% |
| Gross operating margin | 9900 | €71,325 | €46,118 | -€25,207 | -35.3% |
| Operating profit (loss) | 9901 | €27,724 | €14,767 | -€12,958 | -46.7% |
| Financial income | 75/76B | €562 | €448 | -€114 | -20.3% |
| Recurring financial income | 75 | €562 | €448 | -€114 | -20.3% |
| Financial charges | 65/66B | €1,181 | €2,361 | +€1,180 | +99.9% |
| Recurring financial charges | 65 | €1,181 | €2,361 | +€1,180 | +99.9% |
| Profit (loss) for the period before taxes | 9903 | €27,105 | €12,854 | -€14,251 | -52.6% |
| Income taxes | 67/77 | €6,904 | €10,038 | +€3,134 | +45.4% |
| Profit (loss) for the period | 9904 | €20,201 | €2,815 | -€17,386 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,201 | €2,815 | -€17,386 | -86.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.