A.O.C. 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.O.C. Consulting
Largest movements
- Tangible fixed assets +€782,611
up €782,611 (+1,636%), from €47,840 to €830,451
of which Land and buildings: +€792,162
- Cash +€144,881
up €144,881 (+256%), from €56,609 to €201,490
mainly Debts after one year (+€602,361) and Other debts (+€255,669)
- Debts after one year +€602,361
up €602,361 (+1,782%), from €33,799 to €636,160
- Other debts +€255,669
new in 2025: €255,669
- Reserves +€29,011
up €29,011 (+61.6%), from €47,113 to €76,124
- Current portion of long-term debt +€26,877
up €26,877 (+306%), from €8,790 to €35,668
- Depreciation +€121,526
up €121,526 (+2,281%), from €5,329 to €126,854
- Gross operating margin +€111,418
up €111,418 (+165%), from €67,560 to €178,978
- Financial charges +€11,759
up €11,759 (+837%), from €1,405 to €13,164
- Taxes -€3,884
down €3,884 (-29.5%), from €13,175 to €9,291
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 | €138,819 | €1,064,653 | +€925,833 | +667% |
| Fixed assets | 21/28 | €47,840 | €830,451 | +€782,611 | +1,636% |
| Tangible fixed assets | 22/27 | €47,840 | €830,451 | +€782,611 | +1,636% |
| Land and buildings | 22 | - | €792,162 | +€792,162 | |
| Plant, machinery and equipment | 23 | €1,347 | €881 | -€467 | -34.6% |
| Furniture and vehicles | 24 | €46,493 | €37,408 | -€9,085 | -19.5% |
| Current assets | 29/58 | €90,979 | €234,202 | +€143,223 | +157% |
| Amounts receivable within one year | 40/41 | €32,999 | €31,564 | -€1,434 | -4.3% |
| Trade receivables | 40 | €32,955 | €31,384 | -€1,571 | -4.8% |
| Other amounts receivable | 41 | €43 | €180 | +€137 | +316% |
| Cash at bank and in hand | 54/58 | €56,609 | €201,490 | +€144,881 | +256% |
| Deferred charges and accrued income | 490/1 | €1,372 | €1,148 | -€223 | -16.3% |
| Total equity and liabilities | 10/49 | €138,819 | €1,064,653 | +€925,833 | +667% |
| Equity | 10/15 | €49,113 | €78,124 | +€29,011 | +59.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,113 | €76,124 | +€29,011 | +61.6% |
| Distributable reserves | 133 | €47,113 | €76,124 | +€29,011 | +61.6% |
| Amounts payable | 17/49 | €89,706 | €986,529 | +€896,823 | +1,000% |
| Amounts payable after more than one year | 17 | €33,799 | €636,160 | +€602,361 | +1,782% |
| Financial debts | 170/4 | €33,799 | €636,160 | +€602,361 | +1,782% |
| Amounts payable within one year | 42/48 | €55,907 | €348,006 | +€292,099 | +522% |
| Current portion of amounts payable after more than one year | 42 | €8,790 | €35,668 | +€26,877 | +306% |
| Financial debts | 43 | €8,727 | €15,075 | +€6,348 | +72.7% |
| Credit institutions | 430/8 | €8,727 | €15,075 | +€6,348 | +72.7% |
| Trade debts | 44 | €742 | €1,514 | +€772 | +104% |
| Suppliers | 440/4 | €742 | €1,514 | +€772 | +104% |
| Taxes, remuneration and social security | 45 | €37,648 | €40,080 | +€2,433 | +6.5% |
| Taxes | 450/3 | €37,648 | €38,180 | +€533 | +1.4% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | - | €255,669 | +€255,669 | |
| Accrued charges and deferred income | 492/3 | - | €2,363 | +€2,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,329 | €126,854 | +€121,526 | +2,281% |
| Other operating charges | 640/8 | €573 | €663 | +€90 | +15.7% |
| Gross operating margin | 9900 | €67,560 | €178,978 | +€111,418 | +165% |
| Operating profit (loss) | 9901 | €61,658 | €51,461 | -€10,197 | -16.5% |
| Financial income | 75/76B | €36 | €5 | -€31 | -86.0% |
| Recurring financial income | 75 | €36 | €5 | -€31 | -86.0% |
| Financial charges | 65/66B | €1,405 | €13,164 | +€11,759 | +837% |
| Recurring financial charges | 65 | €1,405 | €13,164 | +€11,759 | +837% |
| Profit (loss) for the period before taxes | 9903 | €60,288 | €38,301 | -€21,987 | -36.5% |
| Income taxes | 67/77 | €13,175 | €9,291 | -€3,884 | -29.5% |
| Profit (loss) for the period | 9904 | €47,113 | €29,011 | -€18,102 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,113 | €29,011 | -€18,102 | -38.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.