A&T 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&T Consult
Largest movements
- Tangible fixed assets +€62,050
up €62,050 (+3,252%), from €1,908 to €63,958
of which Furniture and vehicles: +€62,495
- Receivables after one year -€29,056
down €29,056 (-28.7%), from €101,154 to €72,098
- Current investments +€27,198
up €27,198 (+10.0%), from €271,756 to €298,954
- Other debts +€31,610
up €31,610 (+69.7%), from €45,377 to €76,988
- Reserves +€26,909
up €26,909 (+5.2%), from €518,999 to €545,908
- Trade debts +€9,547
up €9,547 (+13,172%), from €72 to €9,620
- Financial charges +€7,012
up €7,012 (+375%), from €1,870 to €8,882
- Financial income +€6,982
up €6,982 (+33.8%), from €20,665 to €27,648
- Taxes -€2,833
down €2,833 (-5.8%), from €48,481 to €45,649
- Gross operating margin -€2,549
down €2,549 (-1.7%), from €148,672 to €146,123
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 | €593,404 | €657,237 | +€63,833 | +10.8% |
| Fixed assets | 21/28 | €1,908 | €63,958 | +€62,050 | +3,252% |
| Tangible fixed assets | 22/27 | €1,908 | €63,958 | +€62,050 | +3,252% |
| Furniture and vehicles | 24 | €1,421 | €63,916 | +€62,495 | +4,399% |
| Other tangible fixed assets | 26 | €487 | €43 | -€445 | -91.2% |
| Current assets | 29/58 | €591,496 | €593,279 | +€1,783 | +0.3% |
| Amounts receivable after more than one year | 29 | €101,154 | €72,098 | -€29,056 | -28.7% |
| Other amounts receivable | 291 | €101,154 | €72,098 | -€29,056 | -28.7% |
| Amounts receivable within one year | 40/41 | €213,625 | €212,460 | -€1,165 | -0.5% |
| Other amounts receivable | 41 | €213,625 | €212,460 | -€1,165 | -0.5% |
| Current investments | 50/53 | €271,756 | €298,954 | +€27,198 | +10.0% |
| Cash at bank and in hand | 54/58 | €3,210 | €7,272 | +€4,062 | +127% |
| Deferred charges and accrued income | 490/1 | €1,750 | €2,494 | +€744 | +42.5% |
| Total equity and liabilities | 10/49 | €593,404 | €657,237 | +€63,833 | +10.8% |
| Equity | 10/15 | €525,249 | €552,158 | +€26,909 | +5.1% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €518,999 | €545,908 | +€26,909 | +5.2% |
| Distributable reserves | 133 | €518,999 | €545,908 | +€26,909 | +5.2% |
| Amounts payable | 17/49 | €68,155 | €105,079 | +€36,924 | +54.2% |
| Amounts payable within one year | 42/48 | €67,279 | €104,756 | +€37,477 | +55.7% |
| Trade debts | 44 | €72 | €9,620 | +€9,547 | +13,172% |
| Suppliers | 440/4 | €72 | €9,620 | +€9,547 | +13,172% |
| Taxes, remuneration and social security | 45 | €21,829 | €18,148 | -€3,681 | -16.9% |
| Taxes | 450/3 | €21,829 | €17,860 | -€3,969 | -18.2% |
| Remuneration and social security | 454/9 | - | €288 | +€288 | |
| Other amounts payable | 47/48 | €45,377 | €76,988 | +€31,610 | +69.7% |
| Accrued charges and deferred income | 492/3 | €876 | €323 | -€553 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €3,037 | +€768 | +33.9% |
| Other operating charges | 640/8 | €1,102 | €1,129 | +€27 | +2.5% |
| Gross operating margin | 9900 | €148,672 | €146,123 | -€2,549 | -1.7% |
| Operating profit (loss) | 9901 | €145,301 | €141,957 | -€3,344 | -2.3% |
| Financial income | 75/76B | €20,665 | €27,648 | +€6,982 | +33.8% |
| Recurring financial income | 75 | €20,665 | €27,648 | +€6,982 | +33.8% |
| Financial charges | 65/66B | €1,870 | €8,882 | +€7,012 | +375% |
| Recurring financial charges | 65 | €1,870 | €8,882 | +€7,012 | +375% |
| Profit (loss) for the period before taxes | 9903 | €164,097 | €160,724 | -€3,374 | -2.1% |
| Income taxes | 67/77 | €48,481 | €45,649 | -€2,833 | -5.8% |
| Profit (loss) for the period | 9904 | €115,616 | €115,075 | -€541 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €115,616 | €115,075 | -€541 | -0.5% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.