A & M CONSEILS: 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 & M CONSEILS
Largest movements
- Cash +€7,900
up €7,900 (+41.5%), from €19,026 to €26,926
mainly Other debts (+€11,838) and Short-term financial debts (+€9,364)
- Other debts +€11,838
up €11,838 (+16.0%), from €74,141 to €85,979
- Short-term financial debts +€9,364
up €9,364 (+1,081%), from €866 to €10,230
- Tax, wage and social debts -€7,443
down €7,443 (-55.4%), from €13,435 to €5,991
of which Remuneration and social security: -€4,200
- Profit (loss) carried forward -€5,849
down €5,849 (-14.7%), from -€39,871 to -€45,720
- Gross operating margin -€4,962
down €4,962 (-337%), from -€1,474 to -€6,435
- Other operating charges -€880
down €880 (-93.3%), from €943 to €63
- Financial charges +€290
up €290 (+26.4%), from €1,100 to €1,390
- Financial income +€239
up €239 (+12.3%), from €1,939 to €2,179
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 | €99,321 | €107,251 | +€7,930 | +8.0% |
| Fixed assets | 21/28 | €1,480 | €1,480 | = | 0.0% |
| Financial fixed assets | 28 | €1,480 | €1,480 | = | 0.0% |
| Current assets | 29/58 | €97,841 | €105,771 | +€7,930 | +8.1% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,041 | €48,064 | +€23 | 0.0% |
| Trade receivables | 40 | €36,620 | €34,713 | -€1,908 | -5.2% |
| Other amounts receivable | 41 | €11,421 | €13,351 | +€1,930 | +16.9% |
| Cash at bank and in hand | 54/58 | €19,026 | €26,926 | +€7,900 | +41.5% |
| Deferred charges and accrued income | 490/1 | €774 | €781 | +€7 | +0.9% |
| Total equity and liabilities | 10/49 | €99,321 | €107,251 | +€7,930 | +8.0% |
| Equity | 10/15 | -€33,671 | -€39,520 | -€5,849 | -17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,871 | -€45,720 | -€5,849 | -14.7% |
| Amounts payable | 17/49 | €132,992 | €146,771 | +€13,779 | +10.4% |
| Amounts payable after more than one year | 17 | €44,550 | €44,550 | = | 0.0% |
| Financial debts | 170/4 | €44,550 | €44,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,442 | €102,221 | +€13,779 | +15.6% |
| Financial debts | 43 | €866 | €10,230 | +€9,364 | +1,081% |
| Credit institutions | 430/8 | €866 | €10,230 | +€9,364 | +1,081% |
| Trade debts | 44 | - | €20 | +€20 | |
| Suppliers | 440/4 | - | €20 | +€20 | |
| Taxes, remuneration and social security | 45 | €13,435 | €5,991 | -€7,443 | -55.4% |
| Taxes | 450/3 | €9,235 | €5,991 | -€3,243 | -35.1% |
| Remuneration and social security | 454/9 | €4,200 | - | -€4,200 | |
| Other amounts payable | 47/48 | €74,141 | €85,979 | +€11,838 | +16.0% |
| Other operating charges | 640/8 | €943 | €63 | -€880 | -93.3% |
| Gross operating margin | 9900 | -€1,474 | -€6,435 | -€4,962 | -337% |
| Operating profit (loss) | 9901 | -€2,417 | -€6,498 | -€4,082 | -169% |
| Financial income | 75/76B | €1,939 | €2,179 | +€239 | +12.3% |
| Recurring financial income | 75 | €1,939 | €2,179 | +€239 | +12.3% |
| Financial charges | 65/66B | €1,100 | €1,390 | +€290 | +26.4% |
| Recurring financial charges | 65 | €1,100 | €1,390 | +€290 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,578 | -€5,710 | -€4,132 | -262% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€1,709 | -€5,849 | -€4,140 | -242% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,709 | -€5,849 | -€4,140 | -242% |
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 14 October 2026 via checked.be.