A.Y.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.Y.S. CONSULT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€42,423
down €42,423 (-23.2%), from €183,116 to €140,694
- Reserves +€30,900
up €30,900 (+16.3%), from €189,620 to €220,520
- Other debts +€15,487
up €15,487 (+51.5%), from €30,073 to €45,560
- Current portion of long-term debt -€13,057
down €13,057 (-23.5%), from €55,480 to €42,423
- Tax, wage and social debts +€8,549
up €8,549 (+59.1%), from €14,457 to €23,007
- Gross operating margin -€6,493
down €6,493 (-10.6%), from €61,508 to €55,015
- Financial charges -€997
down €997 (-17.2%), from €5,809 to €4,812
- Taxes -€951
down €951 (-4.9%), from €19,457 to €18,507
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €493,156 | €493,186 | +€30 | 0.0% |
| Fixed assets | 21/28 | €480,801 | €480,500 | -€301 | -0.1% |
| Tangible fixed assets | 22/27 | €301 | - | -€301 | |
| Furniture and vehicles | 24 | €301 | - | -€301 | |
| Financial fixed assets | 28 | €480,500 | €480,500 | = | 0.0% |
| Current assets | 29/58 | €12,355 | €12,686 | +€331 | +2.7% |
| Amounts receivable within one year | 40/41 | €11,750 | €12,000 | +€250 | +2.1% |
| Trade receivables | 40 | €11,750 | €12,000 | +€250 | +2.1% |
| Cash at bank and in hand | 54/58 | €385 | €424 | +€39 | +10.1% |
| Deferred charges and accrued income | 490/1 | €220 | €262 | +€42 | +19.1% |
| Total equity and liabilities | 10/49 | €493,156 | €493,186 | +€30 | 0.0% |
| Equity | 10/15 | €208,431 | €239,366 | +€30,934 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €189,620 | €220,520 | +€30,900 | +16.3% |
| Distributable reserves | 133 | €189,620 | €220,520 | +€30,900 | +16.3% |
| Profit (loss) carried forward | 14 | €211 | €246 | +€34 | +16.1% |
| Amounts payable | 17/49 | €284,725 | €253,821 | -€30,904 | -10.9% |
| Amounts payable after more than one year | 17 | €183,116 | €140,694 | -€42,423 | -23.2% |
| Financial debts | 170/4 | €183,116 | €140,694 | -€42,423 | -23.2% |
| Amounts payable within one year | 42/48 | €101,608 | €113,127 | +€11,519 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €55,480 | €42,423 | -€13,057 | -23.5% |
| Trade debts | 44 | €1,598 | €2,137 | +€540 | +33.8% |
| Suppliers | 440/4 | €1,598 | €2,137 | +€540 | +33.8% |
| Taxes, remuneration and social security | 45 | €14,457 | €23,007 | +€8,549 | +59.1% |
| Taxes | 450/3 | €14,457 | €23,007 | +€8,549 | +59.1% |
| Other amounts payable | 47/48 | €30,073 | €45,560 | +€15,487 | +51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €602 | €301 | -€301 | -50.0% |
| Other operating charges | 640/8 | €484 | €487 | +€3 | +0.6% |
| Gross operating margin | 9900 | €61,508 | €55,015 | -€6,493 | -10.6% |
| Operating profit (loss) | 9901 | €60,421 | €54,227 | -€6,195 | -10.3% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €5,809 | €4,812 | -€997 | -17.2% |
| Recurring financial charges | 65 | €5,809 | €4,812 | -€997 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €54,612 | €49,441 | -€5,172 | -9.5% |
| Income taxes | 67/77 | €19,457 | €18,507 | -€951 | -4.9% |
| Profit (loss) for the period | 9904 | €35,155 | €30,934 | -€4,221 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,155 | €30,934 | -€4,221 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.