A & D CONSULTANTS: 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 & D CONSULTANTS
Largest movements
- Tangible fixed assets -€13,539
down €13,539 (-2.7%), from €497,091 to €483,552
of which Land and buildings: -€14,249
- Debts after one year -€25,000
down €25,000 (-4.5%), from €550,000 to €525,000
- Other debts +€17,669
up €17,669 (+206.6%), from €8,551 to €26,220
- Profit (loss) carried forward -€6,085
down €6,085 (-8.3%), from -€73,240 to -€79,325
- Gross operating margin -€16,756
down €16,756 (-61.2%), from €27,374 to €10,619
- Other operating charges -€1,405
down €1,405 (-54.1%), from €2,596 to €1,191
- Depreciation -€304
down €304 (-1.9%), from €15,730 to €15,426
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 | €504,726 | €490,549 | -€14,177 | -2.8% |
| Fixed assets | 21/28 | €497,091 | €483,552 | -€13,539 | -2.7% |
| Tangible fixed assets | 22/27 | €497,091 | €483,552 | -€13,539 | -2.7% |
| Land and buildings | 22 | €494,815 | €480,565 | -€14,249 | -2.9% |
| Furniture and vehicles | 24 | - | €1,848 | +€1,848 | |
| Other tangible fixed assets | 26 | €2,276 | €1,138 | -€1,138 | -50.0% |
| Current assets | 29/58 | €7,636 | €6,998 | -€638 | -8.4% |
| Amounts receivable within one year | 40/41 | - | €1,786 | +€1,786 | |
| Other amounts receivable | 41 | - | €1,786 | +€1,786 | |
| Cash at bank and in hand | 54/58 | €7,636 | €5,211 | -€2,424 | -31.8% |
| Total equity and liabilities | 10/49 | €504,726 | €490,549 | -€14,177 | -2.8% |
| Equity | 10/15 | -€55,620 | -€61,705 | -€6,085 | -10.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,620 | €12,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €12,120 | €12,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,240 | -€79,325 | -€6,085 | -8.3% |
| Amounts payable | 17/49 | €560,346 | €552,254 | -€8,092 | -1.4% |
| Amounts payable after more than one year | 17 | €550,000 | €525,000 | -€25,000 | -4.5% |
| Financial debts | 170/4 | €550,000 | €525,000 | -€25,000 | -4.5% |
| Amounts payable within one year | 42/48 | €9,271 | €26,220 | +€16,949 | +182.8% |
| Trade debts | 44 | €720 | - | -€720 | |
| Suppliers | 440/4 | €720 | - | -€720 | |
| Other amounts payable | 47/48 | €8,551 | €26,220 | +€17,669 | +206.6% |
| Accrued charges and deferred income | 492/3 | €1,075 | €1,034 | -€41 | -3.8% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,730 | €15,426 | -€304 | -1.9% |
| Other operating charges | 640/8 | €2,596 | €1,191 | -€1,405 | -54.1% |
| Non-recurring operating charges | 66A | €137 | - | -€137 | |
| Gross operating margin | 9900 | €27,374 | €10,619 | -€16,756 | -61.2% |
| Operating profit (loss) | 9901 | €8,911 | -€5,998 | -€14,909 | |
| Financial charges | 65/66B | €39 | €87 | +€48 | +123.1% |
| Recurring financial charges | 65 | €39 | €87 | +€48 | +123.1% |
| Profit (loss) for the period before taxes | 9903 | €8,872 | -€6,085 | -€14,957 | |
| Profit (loss) for the period | 9904 | €8,872 | -€6,085 | -€14,957 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,872 | -€6,085 | -€14,957 |
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.