A2B CONSULT: 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.
A2B CONSULT
Largest movements
- Receivables within one year +€3,779
up €3,779 (+13.2%), from €28,552 to €32,331
of which Trade receivables: +€4,861
- Cash +€2,848
up €2,848 (+116.0%), from €2,455 to €5,303
mainly Net result for the year (+€13,954) and Tax, wage and social debts (+€738)
- Reserves +€8,723
up €8,723 (+36.8%), from €23,682 to €32,405
of which Distributable reserves: +€8,723
- Other debts -€1,810
no longer reported in 2025 (was €1,810)
- Trade debts -€1,000
down €1,000 (-97.3%), from €1,028 to €27
- Tax, wage and social debts +€738
up €738 (+22.6%), from €3,261 to €3,999
- Gross operating margin +€10,683
up €10,683 (+102.7%), from €10,400 to €21,083
- Taxes +€3,538
up €3,538 (+108.5%), from €3,261 to €6,799
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 | €31,641 | €38,292 | +€6,651 | +21.0% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €31,391 | €38,042 | +€6,651 | +21.2% |
| Amounts receivable within one year | 40/41 | €28,552 | €32,331 | +€3,779 | +13.2% |
| Trade receivables | 40 | €1,107 | €5,968 | +€4,861 | +438.9% |
| Other amounts receivable | 41 | €27,445 | €26,363 | -€1,082 | -3.9% |
| Cash at bank and in hand | 54/58 | €2,455 | €5,303 | +€2,848 | +116.0% |
| Deferred charges and accrued income | 490/1 | €384 | €408 | +€24 | +6.2% |
| Total equity and liabilities | 10/49 | €31,641 | €38,292 | +€6,651 | +21.0% |
| Equity | 10/15 | €25,542 | €34,265 | +€8,723 | +34.2% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €23,682 | €32,405 | +€8,723 | +36.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,822 | €30,545 | +€8,723 | +40.0% |
| Amounts payable | 17/49 | €6,099 | €4,027 | -€2,073 | -34.0% |
| Amounts payable within one year | 42/48 | €6,099 | €4,027 | -€2,073 | -34.0% |
| Trade debts | 44 | €1,028 | €27 | -€1,000 | -97.3% |
| Suppliers | 440/4 | €1,028 | €27 | -€1,000 | -97.3% |
| Taxes, remuneration and social security | 45 | €3,261 | €3,999 | +€738 | +22.6% |
| Taxes | 450/3 | €3,261 | €3,999 | +€738 | +22.6% |
| Other amounts payable | 47/48 | €1,810 | - | -€1,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15 | - | -€15 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €10,400 | €21,083 | +€10,683 | +102.7% |
| Operating profit (loss) | 9901 | €10,245 | €20,938 | +€10,694 | +104.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €154 | €185 | +€31 | +20.4% |
| Recurring financial charges | 65 | €154 | €185 | +€31 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €10,091 | €20,754 | +€10,662 | +105.7% |
| Income taxes | 67/77 | €3,261 | €6,799 | +€3,538 | +108.5% |
| Profit (loss) for the period | 9904 | €6,830 | €13,954 | +€7,124 | +104.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,830 | €13,954 | +€7,124 | +104.3% |
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.