A-TAX CONSULT: what changed
A-TAX CONSULT
Largest movements
- Cash -€25,922
down €25,922 (-66.0%), from €39,296 to €13,374
mainly Other debts (-€15,363) and Tax, wage and social debts (-€12,672)
- Receivables within one year -€7,027
down €7,027 (-24.5%), from €28,645 to €21,619
of which Trade receivables: -€10,445
- Tangible fixed assets +€4,154
new in 2025: €4,154
- Other debts -€15,363
down €15,363 (-89.5%), from €17,171 to €1,808
- Tax, wage and social debts -€12,672
down €12,672 (-97.6%), from €12,982 to €310
- Trade debts -€1,630
down €1,630 (-36.8%), from €4,432 to €2,802
- Gross operating margin -€37,556
down €37,556 (-99.3%), from €37,821 to €264
- Taxes -€9,940
down €9,940 (-100.0%), from €9,943 to €4
- Provisions -€2,000
no longer reported in 2025 (was €2,000)
- Financial income +€602
up €602 (+136%), from €442 to €1,044
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,038 | €41,625 | -€29,413 | -41.4% |
| Fixed assets | 21/28 | - | €4,154 | +€4,154 | |
| Tangible fixed assets | 22/27 | - | €4,154 | +€4,154 | |
| Furniture and vehicles | 24 | - | €4,154 | +€4,154 | |
| Current assets | 29/58 | €71,038 | €37,471 | -€33,568 | -47.3% |
| Amounts receivable within one year | 40/41 | €28,645 | €21,619 | -€7,027 | -24.5% |
| Trade receivables | 40 | €15,882 | €5,437 | -€10,445 | -65.8% |
| Other amounts receivable | 41 | €12,764 | €16,182 | +€3,418 | +26.8% |
| Cash at bank and in hand | 54/58 | €39,296 | €13,374 | -€25,922 | -66.0% |
| Deferred charges and accrued income | 490/1 | €3,097 | €2,478 | -€619 | -20.0% |
| Total equity and liabilities | 10/49 | €71,038 | €41,625 | -€29,413 | -41.4% |
| Equity | 10/15 | €34,195 | €34,437 | +€242 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,595 | €15,837 | +€242 | +1.6% |
| Provisions and deferred taxes | 16 | €2,000 | €2,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,000 | €2,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €34,843 | €5,187 | -€29,655 | -85.1% |
| Amounts payable within one year | 42/48 | €34,585 | €4,920 | -€29,665 | -85.8% |
| Trade debts | 44 | €4,432 | €2,802 | -€1,630 | -36.8% |
| Suppliers | 440/4 | €4,432 | €2,802 | -€1,630 | -36.8% |
| Taxes, remuneration and social security | 45 | €12,982 | €310 | -€12,672 | -97.6% |
| Taxes | 450/3 | €12,982 | €310 | -€12,672 | -97.6% |
| Other amounts payable | 47/48 | €17,171 | €1,808 | -€15,363 | -89.5% |
| Accrued charges and deferred income | 492/3 | €257 | €267 | +€10 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235 | €432 | +€198 | +84.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,000 | - | -€2,000 | |
| Other operating charges | 640/8 | €258 | €129 | -€129 | -50.2% |
| Gross operating margin | 9900 | €37,821 | €264 | -€37,556 | -99.3% |
| Operating profit (loss) | 9901 | €35,328 | -€297 | -€35,624 | |
| Financial income | 75/76B | €442 | €1,044 | +€602 | +136% |
| Recurring financial income | 75 | €442 | €1,044 | +€602 | +136% |
| Financial charges | 65/66B | €479 | €501 | +€22 | +4.7% |
| Recurring financial charges | 65 | €479 | €501 | +€22 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €35,290 | €246 | -€35,044 | -99.3% |
| Income taxes | 67/77 | €9,943 | €4 | -€9,940 | -100.0% |
| Profit (loss) for the period | 9904 | €25,347 | €242 | -€25,105 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,347 | €242 | -€25,105 | -99.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.