A & T 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 & T Consulting
Largest movements
- Cash +€102,409
up €102,409 (+49.3%), from €207,603 to €310,012
mainly Net result for the year (+€50,063) and Depreciation (+€49,761)
- Tangible fixed assets -€49,761
down €49,761 (-29.5%), from €168,602 to €118,840
of which Furniture and vehicles: -€31,172
- Receivables within one year -€12,636
down €12,636 (-19.6%), from €64,319 to €51,683
of which Trade receivables: -€13,153
- Reserves +€100,000
up €100,000 (+2,786%), from €3,589 to €103,589
of which Distributable reserves: +€100,000
- Profit (loss) carried forward -€49,937
down €49,937 (-19.4%), from €258,002 to €208,065
- Debts after one year -€36,655
down €36,655 (-38.5%), from €95,309 to €58,654
of which Other amounts payable: -€25,000
- Tax, wage and social debts +€26,741
up €26,741 (+109%), from €24,634 to €51,374
of which Taxes: +€21,960
- Staff costs -€25,134
down €25,134 (-23.7%), from €105,903 to €80,769
- Taxes +€18,023
up €18,023 (+138%), from €13,080 to €31,103
- Other operating charges -€7,139
down €7,139 (-56.6%), from €12,619 to €5,480
- Financial income -€3,647
down €3,647 (-94.1%), from €3,875 to €228
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 | €442,956 | €483,119 | +€40,163 | +9.1% |
| Fixed assets | 21/28 | €168,602 | €118,840 | -€49,761 | -29.5% |
| Tangible fixed assets | 22/27 | €168,602 | €118,840 | -€49,761 | -29.5% |
| Land and buildings | 22 | €57,231 | €45,480 | -€11,751 | -20.5% |
| Plant, machinery and equipment | 23 | €14,327 | €7,488 | -€6,839 | -47.7% |
| Furniture and vehicles | 24 | €97,044 | €65,872 | -€31,172 | -32.1% |
| Current assets | 29/58 | €274,354 | €364,279 | +€89,924 | +32.8% |
| Amounts receivable within one year | 40/41 | €64,319 | €51,683 | -€12,636 | -19.6% |
| Trade receivables | 40 | €57,395 | €44,241 | -€13,153 | -22.9% |
| Other amounts receivable | 41 | €6,924 | €7,441 | +€517 | +7.5% |
| Cash at bank and in hand | 54/58 | €207,603 | €310,012 | +€102,409 | +49.3% |
| Deferred charges and accrued income | 490/1 | €2,433 | €2,584 | +€151 | +6.2% |
| Total equity and liabilities | 10/49 | €442,956 | €483,119 | +€40,163 | +9.1% |
| Equity | 10/15 | €280,191 | €330,254 | +€50,063 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,589 | €103,589 | +€100,000 | +2,786% |
| Tax-exempt reserves | 132 | €3,589 | €3,589 | = | 0.0% |
| Distributable reserves | 133 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | €258,002 | €208,065 | -€49,937 | -19.4% |
| Amounts payable | 17/49 | €162,765 | €152,865 | -€9,900 | -6.1% |
| Amounts payable after more than one year | 17 | €95,309 | €58,654 | -€36,655 | -38.5% |
| Financial debts | 170/4 | €70,309 | €58,654 | -€11,655 | -16.6% |
| Other amounts payable | 178/9 | €25,000 | €0 | -€25,000 | -100% |
| Amounts payable within one year | 42/48 | €67,456 | €94,211 | +€26,754 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €11,114 | €11,655 | +€541 | +4.9% |
| Trade debts | 44 | €11,580 | €7,826 | -€3,754 | -32.4% |
| Suppliers | 440/4 | €11,580 | €7,826 | -€3,754 | -32.4% |
| Taxes, remuneration and social security | 45 | €24,634 | €51,374 | +€26,741 | +109% |
| Taxes | 450/3 | €14,463 | €36,423 | +€21,960 | +152% |
| Remuneration and social security | 454/9 | €10,171 | €14,952 | +€4,781 | +47.0% |
| Other amounts payable | 47/48 | €20,129 | €23,356 | +€3,227 | +16.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €105,903 | €80,769 | -€25,134 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,790 | €49,761 | -€1,029 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€843 | -€843 | |
| Other operating charges | 640/8 | €12,619 | €5,480 | -€7,139 | -56.6% |
| Gross operating margin | 9900 | €218,806 | €220,590 | +€1,783 | +0.8% |
| Operating profit (loss) | 9901 | €49,494 | €85,422 | +€35,928 | +72.6% |
| Financial income | 75/76B | €3,875 | €228 | -€3,647 | -94.1% |
| Recurring financial income | 75 | €3,875 | €228 | -€3,647 | -94.1% |
| Financial charges | 65/66B | €5,546 | €4,483 | -€1,063 | -19.2% |
| Recurring financial charges | 65 | €5,546 | €4,483 | -€1,063 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €47,823 | €81,166 | +€33,343 | +69.7% |
| Income taxes | 67/77 | €13,080 | €31,103 | +€18,023 | +138% |
| Profit (loss) for the period | 9904 | €34,743 | €50,063 | +€15,321 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,743 | €50,063 | +€15,321 | +44.1% |
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 17 October 2026 via checked.be.