A&M 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&M CONSULTING
Largest movements
- Cash -€19,014
down €19,014 (-7.6%), from €248,660 to €229,646
mainly Other debts (-€55,226) and Investment in fixed assets (net) (-€1,107)
- Tangible fixed assets -€7,542
down €7,542 (-37.0%), from €20,372 to €12,830
- Other debts -€55,226
down €55,226 (-32.3%), from €170,781 to €115,555
- Profit (loss) carried forward +€21,063
up €21,063 (+21.8%), from €96,436 to €117,499
- Tax, wage and social debts +€5,063
up €5,063 (+12.9%), from €39,388 to €44,451
of which Remuneration and social security: +€18,478
- Staff costs -€6,957
down €6,957 (-23.6%), from €29,528 to €22,572
- Gross operating margin +€3,773
up €3,773 (+6.1%), from €62,203 to €65,977
- Taxes +€2,706
up €2,706 (+36.9%), from €7,325 to €10,032
- Financial charges +€2,613
up €2,613 (+1,011%), from €259 to €2,871
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,162 | €289,212 | -€28,949 | -9.1% |
| Fixed assets | 21/28 | €20,372 | €12,830 | -€7,542 | -37.0% |
| Tangible fixed assets | 22/27 | €20,372 | €12,830 | -€7,542 | -37.0% |
| Furniture and vehicles | 24 | €20,372 | €12,830 | -€7,542 | -37.0% |
| Current assets | 29/58 | €297,789 | €276,382 | -€21,407 | -7.2% |
| Amounts receivable within one year | 40/41 | €49,129 | €46,736 | -€2,394 | -4.9% |
| Trade receivables | 40 | €49,129 | €46,736 | -€2,394 | -4.9% |
| Cash at bank and in hand | 54/58 | €248,660 | €229,646 | -€19,014 | -7.6% |
| Total equity and liabilities | 10/49 | €318,162 | €289,212 | -€28,949 | -9.1% |
| Equity | 10/15 | €102,636 | €123,699 | +€21,063 | +20.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | €96,436 | €117,499 | +€21,063 | +21.8% |
| Amounts payable | 17/49 | €215,526 | €165,513 | -€50,012 | -23.2% |
| Amounts payable within one year | 42/48 | €215,526 | €164,832 | -€50,693 | -23.5% |
| Trade debts | 44 | €5,357 | €4,826 | -€531 | -9.9% |
| Suppliers | 440/4 | €5,357 | €4,826 | -€531 | -9.9% |
| Taxes, remuneration and social security | 45 | €39,388 | €44,451 | +€5,063 | +12.9% |
| Taxes | 450/3 | €28,922 | €15,506 | -€13,415 | -46.4% |
| Remuneration and social security | 454/9 | €10,466 | €28,945 | +€18,478 | +177% |
| Other amounts payable | 47/48 | €170,781 | €115,555 | -€55,226 | -32.3% |
| Accrued charges and deferred income | 492/3 | - | €681 | +€681 | |
| Remuneration, social security and pensions | 62 | €29,528 | €22,572 | -€6,957 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,895 | €8,648 | -€246 | -2.8% |
| Other operating charges | 640/8 | €539 | €790 | +€252 | +46.7% |
| Gross operating margin | 9900 | €62,203 | €65,977 | +€3,773 | +6.1% |
| Operating profit (loss) | 9901 | €23,242 | €33,966 | +€10,725 | +46.1% |
| Financial charges | 65/66B | €259 | €2,871 | +€2,613 | +1,011% |
| Recurring financial charges | 65 | €259 | €2,871 | +€2,613 | +1,011% |
| Profit (loss) for the period before taxes | 9903 | €22,983 | €31,095 | +€8,112 | +35.3% |
| Income taxes | 67/77 | €7,325 | €10,032 | +€2,706 | +36.9% |
| Profit (loss) for the period | 9904 | €15,658 | €21,063 | +€5,405 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,658 | €21,063 | +€5,405 | +34.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.