A.D. 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.D. CONSULT
Largest movements
- Cash -€22,321
down €22,321 (-40.9%), from €54,558 to €32,236
mainly Other debts (-€11,364) and Net result for the year (-€8,175)
- Tangible fixed assets -€1,478
down €1,478 (-13.9%), from €10,668 to €9,190
- Other debts -€11,364
down €11,364 (-100%), from €11,364 to €0
- Profit (loss) carried forward -€8,175
down €8,175, from €0 to -€8,175
- Accrued charges and deferred income -€1,839
down €1,839 (-100%), from €1,839 to €0
- Tax, wage and social debts -€1,481
down €1,481 (-97.9%), from €1,513 to €32
- Gross operating margin -€36,090
down €36,090, from €29,320 to -€6,771
- Taxes -€10,174
down €10,174 (-100%), from €10,174 to €0
- Other operating charges +€600
up €600 (+104%), from €578 to €1,178
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 | €111,761 | €88,587 | -€23,174 | -20.7% |
| Fixed assets | 21/28 | €10,668 | €9,190 | -€1,478 | -13.9% |
| Tangible fixed assets | 22/27 | €10,668 | €9,190 | -€1,478 | -13.9% |
| Other tangible fixed assets | 26 | €10,668 | €9,190 | -€1,478 | -13.9% |
| Current assets | 29/58 | €101,093 | €79,397 | -€21,696 | -21.5% |
| Amounts receivable within one year | 40/41 | €46,535 | €47,160 | +€625 | +1.3% |
| Trade receivables | 40 | €19,080 | €12,929 | -€6,151 | -32.2% |
| Other amounts receivable | 41 | €27,455 | €34,231 | +€6,776 | +24.7% |
| Cash at bank and in hand | 54/58 | €54,558 | €32,236 | -€22,321 | -40.9% |
| Total equity and liabilities | 10/49 | €111,761 | €88,587 | -€23,174 | -20.7% |
| Equity | 10/15 | €95,293 | €87,118 | -€8,175 | -8.6% |
| Contributions | 10/11 | €8,180 | €8,180 | = | 0.0% |
| Reserves | 13 | €87,112 | €87,112 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €85,253 | €85,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€8,175 | -€8,175 | |
| Amounts payable | 17/49 | €16,468 | €1,469 | -€14,999 | -91.1% |
| Amounts payable within one year | 42/48 | €14,629 | €1,469 | -€13,159 | -90.0% |
| Financial debts | 43 | €496 | €368 | -€129 | -25.9% |
| Credit institutions | 430/8 | €496 | €368 | -€129 | -25.9% |
| Trade debts | 44 | €1,256 | €1,070 | -€186 | -14.8% |
| Suppliers | 440/4 | €1,256 | €1,070 | -€186 | -14.8% |
| Taxes, remuneration and social security | 45 | €1,513 | €32 | -€1,481 | -97.9% |
| Taxes | 450/3 | €1,513 | €32 | -€1,481 | -97.9% |
| Other amounts payable | 47/48 | €11,364 | €0 | -€11,364 | -100% |
| Accrued charges and deferred income | 492/3 | €1,839 | €0 | -€1,839 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,478 | €1,478 | = | 0.0% |
| Other operating charges | 640/8 | €578 | €1,178 | +€600 | +104% |
| Gross operating margin | 9900 | €29,320 | -€6,771 | -€36,090 | |
| Operating profit (loss) | 9901 | €27,264 | -€9,426 | -€36,691 | |
| Financial income | 75/76B | €1,504 | €1,580 | +€76 | +5.0% |
| Recurring financial income | 75 | €1,504 | €1,580 | +€76 | +5.0% |
| Financial charges | 65/66B | €311 | €329 | +€17 | +5.5% |
| Recurring financial charges | 65 | €311 | €329 | +€17 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €28,457 | -€8,175 | -€36,632 | |
| Income taxes | 67/77 | €10,174 | €0 | -€10,174 | -100% |
| Profit (loss) for the period | 9904 | €18,282 | -€8,175 | -€26,458 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,282 | -€8,175 | -€26,458 |
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 14 October 2026 via checked.be.