A.I Consulting: what changed
A.I Consulting
Largest movements
- Tangible fixed assets +€599,255
up €599,255 (+1,038%), from €57,728 to €656,983
of which Land and buildings: +€605,363
- Receivables within one year -€58,402
down €58,402 (-14.9%), from €392,268 to €333,866
of which Trade receivables: -€58,352
- Cash -€30,873
down €30,873 (-43.8%), from €70,466 to €39,593
mainly Investment in fixed assets (net) (-€687,803) and Trade debts (-€178,243)
- Debts after one year +€499,531
up €499,531 (+4,391%), from €11,377 to €510,907
- Trade debts -€178,243
down €178,243 (-57.5%), from €309,835 to €131,592
- Profit (loss) carried forward +€103,335
up €103,335 (+52.6%), from €196,596 to €299,931
- Other debts +€71,353
up €71,353 (+480%), from €14,879 to €86,233
- Current portion of long-term debt +€17,681
up €17,681 (+159%), from €11,141 to €28,822
- Gross operating margin +€287,940
up €287,940 (+151%), from €190,099 to €478,039
- Depreciation +€82,901
up €82,901 (+566%), from €14,648 to €97,548
- Taxes +€37,568
up €37,568, from -€19,143 to €18,425
- Staff costs +€22,682
up €22,682 (+11.4%), from €198,726 to €221,408
- Financial charges +€10,678
up €10,678 (+67.3%), from €15,854 to €26,532
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €687,150 | €1,199,762 | +€512,612 | +74.6% |
| Fixed assets | 21/28 | €72,478 | €662,733 | +€590,255 | +814% |
| Tangible fixed assets | 22/27 | €57,728 | €656,983 | +€599,255 | +1,038% |
| Land and buildings | 22 | €36,204 | €641,567 | +€605,363 | +1,672% |
| Plant, machinery and equipment | 23 | €21,524 | €13,000 | -€8,524 | -39.6% |
| Furniture and vehicles | 24 | - | €2,417 | +€2,417 | |
| Financial fixed assets | 28 | €14,750 | €5,750 | -€9,000 | -61.0% |
| Current assets | 29/58 | €614,673 | €537,029 | -€77,643 | -12.6% |
| Stocks and contracts in progress | 3 | €151,938 | €163,527 | +€11,589 | +7.6% |
| Stocks | 30/36 | €151,938 | €163,527 | +€11,589 | +7.6% |
| Amounts receivable within one year | 40/41 | €392,268 | €333,866 | -€58,402 | -14.9% |
| Trade receivables | 40 | €391,650 | €333,298 | -€58,352 | -14.9% |
| Other amounts receivable | 41 | €618 | €568 | -€50 | -8.1% |
| Cash at bank and in hand | 54/58 | €70,466 | €39,593 | -€30,873 | -43.8% |
| Deferred charges and accrued income | 490/1 | - | €43 | +€43 | |
| Total equity and liabilities | 10/49 | €687,150 | €1,199,762 | +€512,612 | +74.6% |
| Equity | 10/15 | €204,656 | €307,991 | +€103,335 | +50.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| 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 | €196,596 | €299,931 | +€103,335 | +52.6% |
| Amounts payable | 17/49 | €482,495 | €891,771 | +€409,277 | +84.8% |
| Amounts payable after more than one year | 17 | €11,377 | €510,907 | +€499,531 | +4,391% |
| Financial debts | 170/4 | €11,377 | €510,907 | +€499,531 | +4,391% |
| Amounts payable within one year | 42/48 | €470,770 | €380,516 | -€90,254 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €11,141 | €28,822 | +€17,681 | +159% |
| Trade debts | 44 | €309,835 | €131,592 | -€178,243 | -57.5% |
| Suppliers | 440/4 | €309,835 | €131,592 | -€178,243 | -57.5% |
| Advances received on contracts in progress | 46 | €4,253 | €10,324 | +€6,071 | +143% |
| Taxes, remuneration and social security | 45 | €130,662 | €123,546 | -€7,116 | -5.4% |
| Taxes | 450/3 | €91,418 | €105,503 | +€14,085 | +15.4% |
| Remuneration and social security | 454/9 | €39,244 | €18,043 | -€21,201 | -54.0% |
| Other amounts payable | 47/48 | €14,879 | €86,233 | +€71,353 | +480% |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €198,726 | €221,408 | +€22,682 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,648 | €97,548 | +€82,901 | +566% |
| Other operating charges | 640/8 | €4,756 | €13,160 | +€8,404 | +177% |
| Gross operating margin | 9900 | €190,099 | €478,039 | +€287,940 | +151% |
| Operating profit (loss) | 9901 | -€28,030 | €145,924 | +€173,954 | |
| Financial income | 75/76B | €2,783 | €2,369 | -€414 | -14.9% |
| Recurring financial income | 75 | €2,783 | €2,369 | -€414 | -14.9% |
| Financial charges | 65/66B | €15,854 | €26,532 | +€10,678 | +67.3% |
| Recurring financial charges | 65 | €15,854 | €26,532 | +€10,678 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | -€41,101 | €121,761 | +€162,861 | |
| Income taxes | 67/77 | -€19,143 | €18,425 | +€37,568 | |
| Profit (loss) for the period | 9904 | -€21,958 | €103,335 | +€125,293 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,958 | €103,335 | +€125,293 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.