A.S. Consult: 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.S. Consult
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Tangible fixed assets -€8,013
down €8,013 (-35.1%), from €22,820 to €14,807
of which Furniture and vehicles: -€6,333
- Receivables within one year -€2,090
down €2,090 (-27.2%), from €7,684 to €5,594
of which Trade receivables: -€1,965
- Cash +€1,520
up €1,520 (+4.1%), from €36,974 to €38,493
mainly Net result for the year (+€36,844) and Tax, wage and social debts (+€15,673)
- Profit (loss) carried forward +€36,844
up €36,844 (+73.8%), from €49,920 to €86,764
- Tax, wage and social debts +€15,673
up €15,673 (+122%), from €12,889 to €28,561
- Debts after one year -€2,327
down €2,327 (-99.1%), from €2,348 to €22
- Trade debts +€2,146
up €2,146 (+670%), from €320 to €2,466
- Gross operating margin -€8,384
down €8,384 (-12.8%), from €65,377 to €56,993
- Depreciation +€6,793
up €6,793 (+557%), from €1,220 to €8,013
- Taxes -€1,929
down €1,929 (-15.0%), from €12,889 to €10,960
- Staff costs -€838
down €838 (-70.9%), from €1,182 to €344
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 | €67,478 | €119,813 | +€52,336 | +77.6% |
| Fixed assets | 21/28 | €22,820 | €14,807 | -€8,013 | -35.1% |
| Tangible fixed assets | 22/27 | €22,820 | €14,807 | -€8,013 | -35.1% |
| Plant, machinery and equipment | 23 | €4,757 | €3,077 | -€1,680 | -35.3% |
| Furniture and vehicles | 24 | €18,063 | €11,730 | -€6,333 | -35.1% |
| Current assets | 29/58 | €44,657 | €105,007 | +€60,349 | +135% |
| Amounts receivable within one year | 40/41 | €7,684 | €5,594 | -€2,090 | -27.2% |
| Trade receivables | 40 | €7,559 | €5,594 | -€1,965 | -26.0% |
| Other amounts receivable | 41 | €125 | - | -€125 | |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €36,974 | €38,493 | +€1,520 | +4.1% |
| Deferred charges and accrued income | 490/1 | - | €919 | +€919 | |
| Total equity and liabilities | 10/49 | €67,478 | €119,813 | +€52,336 | +77.6% |
| Equity | 10/15 | €51,920 | €88,764 | +€36,844 | +71.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,920 | €86,764 | +€36,844 | +73.8% |
| Amounts payable | 17/49 | €15,557 | €31,049 | +€15,492 | +99.6% |
| Amounts payable after more than one year | 17 | €2,348 | €22 | -€2,327 | -99.1% |
| Other amounts payable | 178/9 | €2,348 | €22 | -€2,327 | -99.1% |
| Amounts payable within one year | 42/48 | €13,209 | €31,028 | +€17,819 | +135% |
| Trade debts | 44 | €320 | €2,466 | +€2,146 | +670% |
| Suppliers | 440/4 | €320 | €2,466 | +€2,146 | +670% |
| Taxes, remuneration and social security | 45 | €12,889 | €28,561 | +€15,673 | +122% |
| Taxes | 450/3 | €12,889 | €28,561 | +€15,673 | +122% |
| Remuneration, social security and pensions | 62 | €1,182 | €344 | -€838 | -70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €8,013 | +€6,793 | +557% |
| Other operating charges | 640/8 | €128 | €567 | +€440 | +345% |
| Gross operating margin | 9900 | €65,377 | €56,993 | -€8,384 | -12.8% |
| Operating profit (loss) | 9901 | €62,847 | €48,068 | -€14,779 | -23.5% |
| Financial charges | 65/66B | €38 | €264 | +€226 | +594% |
| Recurring financial charges | 65 | €38 | €264 | +€226 | +594% |
| Profit (loss) for the period before taxes | 9903 | €62,809 | €47,804 | -€15,005 | -23.9% |
| Income taxes | 67/77 | €12,889 | €10,960 | -€1,929 | -15.0% |
| Profit (loss) for the period | 9904 | €49,920 | €36,844 | -€13,076 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,920 | €36,844 | -€13,076 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.