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
- Tangible fixed assets +€629,124
up €629,124 (+227%), from €277,645 to €906,769
of which Land and buildings: +€642,413
- Receivables within one year +€15,168
up €15,168 (+135%), from €11,232 to €26,400
of which Trade receivables: +€12,381
- Cash +€14,952
up €14,952 (+129%), from €11,587 to €26,539
mainly Contributions, distributions and other (+€600,456) and Other debts (+€176,218)
- Revaluation surpluses +€600,456
new in 2024: €600,456
- Other debts +€176,218
up €176,218 (+248%), from €71,001 to €247,219
- Profit (loss) carried forward -€128,423
down €128,423 (-155%), from -€82,678 to -€211,101
- Tax, wage and social debts +€25,918
up €25,918 (+544%), from €4,762 to €30,680
of which Remuneration and social security: +€25,061
- Trade debts -€17,641
down €17,641 (-51.1%), from €34,501 to €16,860
- Staff costs +€34,131
up €34,131 (+13,127%), from €260 to €34,391
- Gross operating margin -€26,216
down €26,216, from €21,628 to -€4,588
- Depreciation +€22,602
up €22,602 (+48.5%), from €46,636 to €69,238
- Other operating charges -€1,848
down €1,848 (-77.9%), from €2,371 to €523
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,187 | €959,714 | +€658,527 | +219% |
| Fixed assets | 21/28 | €277,645 | €906,769 | +€629,124 | +227% |
| Tangible fixed assets | 22/27 | €277,645 | €906,769 | +€629,124 | +227% |
| Land and buildings | 22 | €109,984 | €752,397 | +€642,413 | +584% |
| Plant, machinery and equipment | 23 | €157,982 | €132,029 | -€25,953 | -16.4% |
| Furniture and vehicles | 24 | - | €1,411 | +€1,411 | |
| Other tangible fixed assets | 26 | €9,679 | €20,932 | +€11,253 | +116% |
| Current assets | 29/58 | €23,542 | €52,945 | +€29,403 | +125% |
| Amounts receivable within one year | 40/41 | €11,232 | €26,400 | +€15,168 | +135% |
| Trade receivables | 40 | €11,232 | €23,613 | +€12,381 | +110% |
| Other amounts receivable | 41 | - | €2,787 | +€2,787 | |
| Cash at bank and in hand | 54/58 | €11,587 | €26,539 | +€14,952 | +129% |
| Deferred charges and accrued income | 490/1 | €723 | €6 | -€717 | -99.2% |
| Total equity and liabilities | 10/49 | €301,187 | €959,714 | +€658,527 | +219% |
| Equity | 10/15 | -€62,218 | €409,815 | +€472,033 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €600,456 | +€600,456 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,678 | -€211,101 | -€128,423 | -155% |
| Amounts payable | 17/49 | €363,405 | €549,899 | +€186,494 | +51.3% |
| Amounts payable after more than one year | 17 | €230,134 | €221,600 | -€8,534 | -3.7% |
| Financial debts | 170/4 | €117,476 | €106,942 | -€10,534 | -9.0% |
| Other amounts payable | 178/9 | €112,658 | €114,658 | +€2,000 | +1.8% |
| Amounts payable within one year | 42/48 | €133,271 | €328,299 | +€195,028 | +146% |
| Current portion of amounts payable after more than one year | 42 | €10,578 | €21,111 | +€10,533 | +99.6% |
| Financial debts | 43 | €12,429 | €12,429 | = | 0.0% |
| Credit institutions | 430/8 | €12,429 | €12,429 | = | 0.0% |
| Trade debts | 44 | €34,501 | €16,860 | -€17,641 | -51.1% |
| Suppliers | 440/4 | €34,501 | €16,860 | -€17,641 | -51.1% |
| Taxes, remuneration and social security | 45 | €4,762 | €30,680 | +€25,918 | +544% |
| Taxes | 450/3 | €4,400 | €5,257 | +€857 | +19.5% |
| Remuneration and social security | 454/9 | €362 | €25,423 | +€25,061 | +6,923% |
| Other amounts payable | 47/48 | €71,001 | €247,219 | +€176,218 | +248% |
| Non-recurring operating income | 76A | - | €3,175 | +€3,175 | |
| Remuneration, social security and pensions | 62 | €260 | €34,391 | +€34,131 | +13,127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,636 | €69,238 | +€22,602 | +48.5% |
| Other operating charges | 640/8 | €2,371 | €523 | -€1,848 | -77.9% |
| Non-recurring operating charges | 66A | - | €19,578 | +€19,578 | |
| Gross operating margin | 9900 | €21,628 | -€4,588 | -€26,216 | |
| Operating profit (loss) | 9901 | -€27,639 | -€128,318 | -€100,679 | -364% |
| Financial charges | 65/66B | €198 | €105 | -€93 | -47.0% |
| Recurring financial charges | 65 | €198 | €105 | -€93 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | -€27,837 | -€128,423 | -€100,586 | -361% |
| Profit (loss) for the period | 9904 | -€27,837 | -€128,423 | -€100,586 | -361% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,837 | -€128,423 | -€100,586 | -361% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.