A&H 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&H Consulting
Largest movements
- Cash -€14,515
down €14,515 (-86.3%), from €16,824 to €2,309
mainly Investment in fixed assets (net) (-€10,051) and Net result for the year (-€6,889)
- Tangible fixed assets +€6,552
up €6,552 (+443%), from €1,479 to €8,030
- Receivables within one year -€2,070
down €2,070 (-40.3%), from €5,143 to €3,072
of which Trade receivables: -€2,149
- Financial fixed assets +€1,600
up €1,600 (+2,273%), from €70 to €1,670
- Reserves -€5,577
down €5,577 (-55.8%), from €10,000 to €4,423
- Tax, wage and social debts -€1,541
down €1,541 (-28.1%), from €5,482 to €3,941
of which Remuneration and social security: -€1,003
- Profit (loss) carried forward -€1,312
no longer reported in 2025 (was €1,312)
- Gross operating margin -€19,492
down €19,492, from €15,459 to -€4,033
- Taxes -€3,771
no longer reported in 2025 (was €3,771)
- Depreciation +€1,767
up €1,767 (+1,339%), from €132 to €1,899
- Financial charges +€726
up €726 (+681%), from €107 to €832
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 | €23,551 | €15,120 | -€8,431 | -35.8% |
| Fixed assets | 21/28 | €1,549 | €9,701 | +€8,152 | +526% |
| Tangible fixed assets | 22/27 | €1,479 | €8,030 | +€6,552 | +443% |
| Furniture and vehicles | 24 | €1,479 | €8,030 | +€6,552 | +443% |
| Financial fixed assets | 28 | €70 | €1,670 | +€1,600 | +2,273% |
| Current assets | 29/58 | €22,002 | €5,420 | -€16,583 | -75.4% |
| Amounts receivable within one year | 40/41 | €5,143 | €3,072 | -€2,070 | -40.3% |
| Trade receivables | 40 | €4,850 | €2,701 | -€2,149 | -44.3% |
| Other amounts receivable | 41 | €293 | €372 | +€79 | +27.0% |
| Cash at bank and in hand | 54/58 | €16,824 | €2,309 | -€14,515 | -86.3% |
| Deferred charges and accrued income | 490/1 | €35 | €38 | +€3 | +8.7% |
| Total equity and liabilities | 10/49 | €23,551 | €15,120 | -€8,431 | -35.8% |
| Equity | 10/15 | €16,312 | €9,423 | -€6,889 | -42.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €4,423 | -€5,577 | -55.8% |
| Distributable reserves | 133 | €10,000 | €4,423 | -€5,577 | -55.8% |
| Profit (loss) carried forward | 14 | €1,312 | - | -€1,312 | |
| Amounts payable | 17/49 | €7,239 | €5,698 | -€1,542 | -21.3% |
| Amounts payable within one year | 42/48 | €7,239 | €5,698 | -€1,542 | -21.3% |
| Trade debts | 44 | €1,758 | €1,757 | -€1 | 0.0% |
| Suppliers | 440/4 | €1,758 | €1,757 | -€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €5,482 | €3,941 | -€1,541 | -28.1% |
| Taxes | 450/3 | €4,479 | €3,941 | -€538 | -12.0% |
| Remuneration and social security | 454/9 | €1,003 | - | -€1,003 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €1,899 | +€1,767 | +1,339% |
| Other operating charges | 640/8 | €150 | €125 | -€25 | -16.7% |
| Gross operating margin | 9900 | €15,459 | -€4,033 | -€19,492 | |
| Operating profit (loss) | 9901 | €15,177 | -€6,057 | -€21,234 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €107 | €832 | +€726 | +681% |
| Recurring financial charges | 65 | €107 | €832 | +€726 | +681% |
| Profit (loss) for the period before taxes | 9903 | €15,082 | -€6,889 | -€21,971 | |
| Income taxes | 67/77 | €3,771 | - | -€3,771 | |
| Profit (loss) for the period | 9904 | €11,312 | -€6,889 | -€18,201 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,312 | -€6,889 | -€18,201 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.