A1 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.
A1 CONSULTING
Largest movements
- Current investments +€100,167
new in 2025: €100,167
- Cash -€87,283
down €87,283 (-66.5%), from €131,205 to €43,922
mainly Current investments (-€100,167) and Contributions, distributions and other (-€44,562)
- Tangible fixed assets +€8,758
up €8,758 (+6.9%), from €127,260 to €136,018
of which Furniture and vehicles: +€4,742
- Receivables within one year -€6,606
down €6,606 (-14.4%), from €45,957 to €39,351
of which Trade receivables: -€4,390
- Reserves +€7,318
up €7,318 (+2.5%), from €291,953 to €299,271
- Other debts +€3,770
new in 2025: €3,770
- Gross operating margin +€6,318
up €6,318 (+8.4%), from €75,161 to €81,479
- Financial charges +€3,063
up €3,063 (+314%), from €974 to €4,037
- Depreciation +€960
up €960 (+76.8%), from €1,250 to €2,210
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 | €309,638 | €323,852 | +€14,214 | +4.6% |
| Fixed assets | 21/28 | €127,260 | €136,018 | +€8,758 | +6.9% |
| Tangible fixed assets | 22/27 | €127,260 | €136,018 | +€8,758 | +6.9% |
| Land and buildings | 22 | €122,013 | €121,711 | -€302 | -0.2% |
| Plant, machinery and equipment | 23 | €5,247 | €6,175 | +€929 | +17.7% |
| Furniture and vehicles | 24 | - | €4,742 | +€4,742 | |
| Other tangible fixed assets | 26 | - | €3,390 | +€3,390 | |
| Current assets | 29/58 | €182,378 | €187,833 | +€5,456 | +3.0% |
| Amounts receivable after more than one year | 29 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Other amounts receivable | 291 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €45,957 | €39,351 | -€6,606 | -14.4% |
| Trade receivables | 40 | €42,391 | €38,002 | -€4,390 | -10.4% |
| Other amounts receivable | 41 | €3,566 | €1,350 | -€2,216 | -62.2% |
| Current investments | 50/53 | - | €100,167 | +€100,167 | |
| Cash at bank and in hand | 54/58 | €131,205 | €43,922 | -€87,283 | -66.5% |
| Deferred charges and accrued income | 490/1 | €2,215 | €2,393 | +€178 | +8.0% |
| Total equity and liabilities | 10/49 | €309,638 | €323,852 | +€14,214 | +4.6% |
| Equity | 10/15 | €299,826 | €307,144 | +€7,318 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €291,953 | €299,271 | +€7,318 | +2.5% |
| Distributable reserves | 133 | €291,953 | €299,271 | +€7,318 | +2.5% |
| Profit (loss) carried forward | 14 | €1,673 | €1,673 | = | 0.0% |
| Amounts payable | 17/49 | €9,812 | €16,708 | +€6,895 | +70.3% |
| Amounts payable after more than one year | 17 | - | €2,329 | +€2,329 | |
| Financial debts | 170/4 | - | €2,329 | +€2,329 | |
| Amounts payable within one year | 42/48 | €9,812 | €14,378 | +€4,566 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,468 | +€2,468 | |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €1,388 | €1,280 | -€108 | -7.8% |
| Suppliers | 440/4 | €1,388 | €1,280 | -€108 | -7.8% |
| Taxes, remuneration and social security | 45 | €8,424 | €6,842 | -€1,582 | -18.8% |
| Taxes | 450/3 | €8,424 | €6,842 | -€1,582 | -18.8% |
| Other amounts payable | 47/48 | - | €3,770 | +€3,770 | |
| Non-recurring operating income | 76A | €9,955 | €909 | -€9,046 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €2,210 | +€960 | +76.8% |
| Other operating charges | 640/8 | €1,528 | €1,890 | +€363 | +23.7% |
| Gross operating margin | 9900 | €75,161 | €81,479 | +€6,318 | +8.4% |
| Operating profit (loss) | 9901 | €72,383 | €77,379 | +€4,996 | +6.9% |
| Financial income | 75/76B | €925 | €926 | +€1 | +0.1% |
| Recurring financial income | 75 | €925 | €926 | +€1 | +0.1% |
| Financial charges | 65/66B | €974 | €4,037 | +€3,063 | +314% |
| Recurring financial charges | 65 | €974 | €4,037 | +€3,063 | +314% |
| Profit (loss) for the period before taxes | 9903 | €72,334 | €74,268 | +€1,934 | +2.7% |
| Income taxes | 67/77 | €22,397 | €22,388 | -€9 | 0.0% |
| Profit (loss) for the period | 9904 | €49,937 | €51,880 | +€1,943 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,937 | €51,880 | +€1,943 | +3.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.