A-PLUS CONSULT: what changed
Two fiscal 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-PLUS CONSULT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | €72,774 | €72,774 | = | 0.0% |
| Fixed assets | 21/28 | €2,250 | €2,250 | = | 0.0% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €70,524 | €70,524 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,471 | €70,471 | = | 0.0% |
| Trade receivables | 40 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 41 | €67,471 | €67,471 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53 | €53 | = | 0.0% |
| Total equity and liabilities | 10/49 | €72,774 | €72,774 | = | 0.0% |
| Equity | 10/15 | €72,774 | €72,630 | -€144 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,349 | €71,349 | = | 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% |
| Distributable reserves | 133 | €69,489 | €69,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,775 | -€4,919 | -€144 | -3.0% |
| Amounts payable | 17/49 | - | €144 | +€144 | |
| Amounts payable within one year | 42/48 | - | €144 | +€144 | |
| Trade debts | 44 | - | €144 | +€144 | |
| Suppliers | 440/4 | - | €144 | +€144 | |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Operating profit (loss) | 9901 | - | -€144 | -€144 | |
| Profit (loss) for the period before taxes | 9903 | - | -€144 | -€144 | |
| Profit (loss) for the period | 9904 | - | -€144 | -€144 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€144 | -€144 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.