A2 Consulting: 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 Consulting
Largest movements
- Receivables within one year +€24,111
up €24,111 (+59.8%), from €40,334 to €64,445
of which Other amounts receivable: +€21,345
- Trade debts +€42,175
up €42,175 (+3701.2%), from €1,139 to €43,314
- Reserves -€20,138
down €20,138 (-8.3%), from €241,845 to €221,707
of which Distributable reserves: -€68,553
- Other debts +€6,906
up €6,906 (+278.2%), from €2,482 to €9,388
- Gross operating margin -€11,172
down €11,172 (-6.3%), from €176,850 to €165,678
- Financial charges -€2,854
down €2,854 (-62.5%), from €4,566 to €1,713
- Taxes -€2,719
down €2,719 (-7.1%), from €38,070 to €35,351
- Depreciation +€1,930
up €1,930 (+94.1%), from €2,051 to €3,982
- Financial income -€1,812
down €1,812 (-55.6%), from €3,258 to €1,446
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 | €253,991 | €279,159 | +€25,168 | +9.9% |
| Fixed assets | 21/28 | €10,921 | €11,014 | +€93 | +0.8% |
| Tangible fixed assets | 22/27 | €10,921 | €11,014 | +€93 | +0.8% |
| Land and buildings | 22 | €8,636 | €6,735 | -€1,901 | -22.0% |
| Furniture and vehicles | 24 | €2,285 | €4,279 | +€1,994 | +87.3% |
| Current assets | 29/58 | €243,070 | €268,145 | +€25,076 | +10.3% |
| Amounts receivable within one year | 40/41 | €40,334 | €64,445 | +€24,111 | +59.8% |
| Trade receivables | 40 | €38,154 | €40,920 | +€2,766 | +7.2% |
| Other amounts receivable | 41 | €2,180 | €23,525 | +€21,345 | +979.2% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95,546 | €96,295 | +€749 | +0.8% |
| Deferred charges and accrued income | 490/1 | €7,189 | €7,405 | +€216 | +3.0% |
| Total equity and liabilities | 10/49 | €253,991 | €279,159 | +€25,168 | +9.9% |
| Equity | 10/15 | €243,845 | €223,707 | -€20,138 | -8.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €241,845 | €221,707 | -€20,138 | -8.3% |
| Tax-exempt reserves | 132 | €96,830 | €145,245 | +€48,415 | +50.0% |
| Distributable reserves | 133 | €145,015 | €76,462 | -€68,553 | -47.3% |
| Amounts payable | 17/49 | €10,146 | €55,452 | +€45,306 | +446.5% |
| Amounts payable within one year | 42/48 | €7,907 | €55,452 | +€47,545 | +601.3% |
| Trade debts | 44 | €1,139 | €43,314 | +€42,175 | +3701.2% |
| Suppliers | 440/4 | €1,139 | €43,314 | +€42,175 | +3701.2% |
| Taxes, remuneration and social security | 45 | €4,285 | €2,750 | -€1,535 | -35.8% |
| Taxes | 450/3 | €3,571 | - | -€3,571 | |
| Remuneration and social security | 454/9 | €714 | €2,750 | +€2,036 | +285.1% |
| Other amounts payable | 47/48 | €2,482 | €9,388 | +€6,906 | +278.2% |
| Accrued charges and deferred income | 492/3 | €2,239 | - | -€2,239 | |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,051 | €3,982 | +€1,930 | +94.1% |
| Other operating charges | 640/8 | €739 | €1,201 | +€462 | +62.6% |
| Non-recurring operating charges | 66A | €1,972 | €0 | -€1,972 | -100.0% |
| Gross operating margin | 9900 | €176,850 | €165,678 | -€11,172 | -6.3% |
| Operating profit (loss) | 9901 | €172,088 | €160,496 | -€11,593 | -6.7% |
| Financial income | 75/76B | €3,258 | €1,446 | -€1,812 | -55.6% |
| Recurring financial income | 75 | €3,258 | €1,446 | -€1,812 | -55.6% |
| Financial charges | 65/66B | €4,566 | €1,713 | -€2,854 | -62.5% |
| Recurring financial charges | 65 | €4,566 | €1,713 | -€2,854 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €170,780 | €160,228 | -€10,552 | -6.2% |
| Income taxes | 67/77 | €38,070 | €35,351 | -€2,719 | -7.1% |
| Profit (loss) for the period | 9904 | €132,710 | €124,877 | -€7,833 | -5.9% |
| Transfer to tax-exempt reserves | 689 | €48,415 | €48,415 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,295 | €76,462 | -€7,833 | -9.3% |
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 4 October 2026 via checked.be.