a-consulting: 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-consulting
Largest movements
- Cash +€3,102
up €3,102 (+135.0%), from €2,298 to €5,401
mainly Net result for the year (+€3,855) and Tax, wage and social debts (+€975)
- Receivables within one year +€1,793
up €1,793 (+36.6%), from €4,895 to €6,688
of which Other amounts receivable: +€2,158
- Reserves +€3,855
up €3,855 (+1638.2%), from €235 to €4,091
- Tax, wage and social debts +€975
up €975 (+1656.9%), from €59 to €1,034
- Other debts +€136
up €136 (+13.7%), from €989 to €1,125
- Gross operating margin +€4,676
up €4,676 (+970.7%), from €482 to €5,157
- Taxes +€975
up €975 (+1656.9%), from €59 to €1,034
- Other operating charges +€109
up €109 (+92.4%), from €118 to €227
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 | €7,660 | €12,560 | +€4,900 | +64.0% |
| Current assets | 29/58 | €7,660 | €12,560 | +€4,900 | +64.0% |
| Amounts receivable within one year | 40/41 | €4,895 | €6,688 | +€1,793 | +36.6% |
| Trade receivables | 40 | €4,740 | €4,375 | -€365 | -7.7% |
| Other amounts receivable | 41 | €155 | €2,313 | +€2,158 | +1391.1% |
| Cash at bank and in hand | 54/58 | €2,298 | €5,401 | +€3,102 | +135.0% |
| Deferred charges and accrued income | 490/1 | €467 | €471 | +€4 | +0.9% |
| Total equity and liabilities | 10/49 | €7,660 | €12,560 | +€4,900 | +64.0% |
| Equity | 10/15 | €5,235 | €9,091 | +€3,855 | +73.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €235 | €4,091 | +€3,855 | +1638.2% |
| Distributable reserves | 133 | €235 | €4,091 | +€3,855 | +1638.2% |
| Amounts payable | 17/49 | €2,425 | €3,470 | +€1,045 | +43.1% |
| Amounts payable within one year | 42/48 | €2,425 | €3,470 | +€1,045 | +43.1% |
| Trade debts | 44 | €1,377 | €1,311 | -€66 | -4.8% |
| Suppliers | 440/4 | €1,377 | €1,311 | -€66 | -4.8% |
| Taxes, remuneration and social security | 45 | €59 | €1,034 | +€975 | +1656.9% |
| Taxes | 450/3 | €59 | €1,034 | +€975 | +1656.9% |
| Other amounts payable | 47/48 | €989 | €1,125 | +€136 | +13.7% |
| Other operating charges | 640/8 | €118 | €227 | +€109 | +92.4% |
| Gross operating margin | 9900 | €482 | €5,157 | +€4,676 | +970.7% |
| Operating profit (loss) | 9901 | €364 | €4,930 | +€4,567 | +1255.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €70 | €41 | -€28 | -40.8% |
| Recurring financial charges | 65 | €70 | €41 | -€28 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €294 | €4,889 | +€4,595 | +1562.0% |
| Income taxes | 67/77 | €59 | €1,034 | +€975 | +1656.9% |
| Profit (loss) for the period | 9904 | €235 | €3,855 | +€3,620 | +1538.2% |
| Profit (loss) for the period to be appropriated | 9905 | €235 | €3,855 | +€3,620 | +1538.2% |
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 9 October 2026 via checked.be.