A2 CONSULTANCE: 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.
A2 CONSULTANCE
Largest movements
- Receivables within one year -€21,816
down €21,816 (-30.6%), from €71,354 to €49,538
of which Other amounts receivable: -€13,392
- Cash -€5,223
down €5,223 (-32.4%), from €16,134 to €10,911
mainly Net result for the year (-€21,698) and Tax, wage and social debts (-€8,204)
- Deferred charges and accrued income +€2,119
up €2,119 (+112%), from €1,884 to €4,003
- Profit (loss) carried forward -€21,698
down €21,698 (-29.3%), from €73,984 to €52,286
- Tax, wage and social debts -€8,204
no longer reported in 2023 (was €8,204)
- Trade debts +€4,982
up €4,982 (+218%), from €2,289 to €7,271
- Turnover -€42,109
down €42,109 (-40.1%), from €105,096 to €62,987
- Gross operating margin -€36,955
down €36,955, from €25,100 to -€11,855
- Purchases and services +€18,212
up €18,212 (+22.8%), from €79,996 to €98,208
- Other operating charges -€5,117
down €5,117 (-73.6%), from €6,953 to €1,836
- Taxes -€3,543
down €3,543 (-31.1%), from €11,397 to €7,854
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,477 | €64,557 | -€24,920 | -27.9% |
| Fixed assets | 21/28 | €105 | €105 | = | 0.0% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €89,372 | €64,452 | -€24,920 | -27.9% |
| Amounts receivable within one year | 40/41 | €71,354 | €49,538 | -€21,816 | -30.6% |
| Trade receivables | 40 | €8,424 | - | -€8,424 | |
| Other amounts receivable | 41 | €62,930 | €49,538 | -€13,392 | -21.3% |
| Cash at bank and in hand | 54/58 | €16,134 | €10,911 | -€5,223 | -32.4% |
| Deferred charges and accrued income | 490/1 | €1,884 | €4,003 | +€2,119 | +112% |
| Total equity and liabilities | 10/49 | €89,477 | €64,557 | -€24,920 | -27.9% |
| Equity | 10/15 | €78,984 | €57,286 | -€21,698 | -27.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,984 | €52,286 | -€21,698 | -29.3% |
| Amounts payable | 17/49 | €10,493 | €7,271 | -€3,222 | -30.7% |
| Amounts payable within one year | 42/48 | €10,493 | €7,271 | -€3,222 | -30.7% |
| Trade debts | 44 | €2,289 | €7,271 | +€4,982 | +218% |
| Suppliers | 440/4 | €2,289 | €7,271 | +€4,982 | +218% |
| Taxes, remuneration and social security | 45 | €8,204 | - | -€8,204 | |
| Taxes | 450/3 | €8,204 | - | -€8,204 | |
| Turnover | 70 | €105,096 | €62,987 | -€42,109 | -40.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €79,996 | €98,208 | +€18,212 | +22.8% |
| Other operating charges | 640/8 | €6,953 | €1,836 | -€5,117 | -73.6% |
| Gross operating margin | 9900 | €25,100 | -€11,855 | -€36,955 | |
| Operating profit (loss) | 9901 | €18,147 | -€13,691 | -€31,838 | |
| Financial charges | 65/66B | €143 | €153 | +€10 | +7.0% |
| Recurring financial charges | 65 | €143 | €153 | +€10 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €18,004 | -€13,844 | -€31,848 | |
| Income taxes | 67/77 | €11,397 | €7,854 | -€3,543 | -31.1% |
| Profit (loss) for the period | 9904 | €6,607 | -€21,698 | -€28,305 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,607 | -€21,698 | -€28,305 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.