A2 CONSEILS: what changed
Two fiscal 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.
A2 CONSEILS
Largest movements
- Receivables within one year +€28,579
up €28,579 (+90.8%), from €31,471 to €60,050
of which Trade receivables: +€23,360
- Cash -€4,137
down €4,137 (-9.8%), from €42,085 to €37,948
mainly Receivables within one year (-€28,579) and Contributions, distributions and other (-€12,200)
- Financial fixed assets +€3,100
up €3,100 (+185.5%), from €1,671 to €4,771
- Tangible fixed assets -€1,100
down €1,100 (-26.7%), from €4,122 to €3,022
of which Furniture and vehicles: -€1,013
- Trade debts +€14,037
up €14,037 (+1529.2%), from €918 to €14,955
- Other debts +€12,200
up €12,200, from €0 to €12,200
- Profit (loss) carried forward -€11,220
down €11,220 (-92.0%), from €12,200 to €981
- Reserves +€8,767
up €8,767 (+22.5%), from €38,900 to €47,667
of which Distributable reserves: +€8,767
- Tax, wage and social debts +€4,437
up €4,437 (+29.1%), from €15,249 to €19,686
of which Taxes: +€4,447
- Staff costs -€15,441
down €15,441 (-41.8%), from €36,941 to €21,500
- Gross operating margin -€15,183
down €15,183 (-25.9%), from €58,564 to €43,381
- Other operating charges +€4,248
up €4,248 (+975.7%), from €435 to €4,683
- Taxes +€2,597
up €2,597 (+69.1%), from €3,757 to €6,354
- Financial income +€1,010
up €1,010, from €0 to €1,010
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.
Cash bridge derived
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 | €81,119 | €107,888 | +€26,769 | +33.0% |
| Fixed assets | 21/28 | €5,793 | €7,793 | +€2,000 | +34.5% |
| Tangible fixed assets | 22/27 | €4,122 | €3,022 | -€1,100 | -26.7% |
| Plant, machinery and equipment | 23 | €87 | €0 | -€87 | -100.0% |
| Furniture and vehicles | 24 | €4,035 | €3,022 | -€1,013 | -25.1% |
| Financial fixed assets | 28 | €1,671 | €4,771 | +€3,100 | +185.5% |
| Current assets | 29/58 | €75,326 | €100,095 | +€24,769 | +32.9% |
| Amounts receivable within one year | 40/41 | €31,471 | €60,050 | +€28,579 | +90.8% |
| Trade receivables | 40 | €28,069 | €51,429 | +€23,360 | +83.2% |
| Other amounts receivable | 41 | €3,403 | €8,621 | +€5,219 | +153.4% |
| Cash at bank and in hand | 54/58 | €42,085 | €37,948 | -€4,137 | -9.8% |
| Deferred charges and accrued income | 490/1 | €1,770 | €2,097 | +€327 | +18.5% |
| Total equity and liabilities | 10/49 | €81,119 | €107,888 | +€26,769 | +33.0% |
| Equity | 10/15 | €63,500 | €61,047 | -€2,452 | -3.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,900 | €47,667 | +€8,767 | +22.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €33,940 | €42,707 | +€8,767 | +25.8% |
| Profit (loss) carried forward | 14 | €12,200 | €981 | -€11,220 | -92.0% |
| Amounts payable | 17/49 | €17,619 | €46,841 | +€29,222 | +165.9% |
| Amounts payable within one year | 42/48 | €16,167 | €46,841 | +€30,674 | +189.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €918 | €14,955 | +€14,037 | +1529.2% |
| Suppliers | 440/4 | €918 | €14,955 | +€14,037 | +1529.2% |
| Taxes, remuneration and social security | 45 | €15,249 | €19,686 | +€4,437 | +29.1% |
| Taxes | 450/3 | €14,964 | €19,411 | +€4,447 | +29.7% |
| Remuneration and social security | 454/9 | €285 | €275 | -€10 | -3.5% |
| Other amounts payable | 47/48 | €0 | €12,200 | +€12,200 | |
| Accrued charges and deferred income | 492/3 | €1,453 | €0 | -€1,453 | -100.0% |
| Remuneration, social security and pensions | 62 | €36,941 | €21,500 | -€15,441 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €1,644 | +€762 | +86.5% |
| Other operating charges | 640/8 | €435 | €4,683 | +€4,248 | +975.7% |
| Gross operating margin | 9900 | €58,564 | €43,381 | -€15,183 | -25.9% |
| Operating profit (loss) | 9901 | €20,306 | €15,554 | -€4,752 | -23.4% |
| Financial income | 75/76B | €0 | €1,010 | +€1,010 | |
| Recurring financial income | 75 | €0 | €1,010 | +€1,010 | |
| Financial charges | 65/66B | €741 | €462 | -€279 | -37.6% |
| Recurring financial charges | 65 | €741 | €462 | -€279 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €19,565 | €16,101 | -€3,463 | -17.7% |
| Income taxes | 67/77 | €3,757 | €6,354 | +€2,597 | +69.1% |
| Profit (loss) for the period | 9904 | €15,808 | €9,748 | -€6,060 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,808 | €9,748 | -€6,060 | -38.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.