A2B Consultancy: 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 Consultancy
Largest movements
- Deferred charges and accrued income +€15,419
up €15,419 (+286.5%), from €5,382 to €20,800
- Receivables within one year -€12,687
no longer reported in 2025 (was €12,687)
of which Trade receivables: -€11,043
- Receivables after one year +€10,523
new in 2025: €10,523
- Tangible fixed assets -€5,799
down €5,799 (-11.4%), from €50,698 to €44,899
- Reserves +€21,160
up €21,160 (+22.1%), from €95,873 to €117,034
- Other debts -€13,631
down €13,631 (-34.8%), from €39,204 to €25,573
- Debts after one year -€5,130
down €5,130 (-43.4%), from €11,807 to €6,677
- Tax, wage and social debts +€4,730
up €4,730 (+21.5%), from €21,978 to €26,708
- Trade debts -€2,556
down €2,556 (-56.3%), from €4,538 to €1,982
- Gross operating margin -€26,962
down €26,962 (-25.0%), from €108,017 to €81,055
- Taxes -€8,587
down €8,587 (-34.3%), from €25,033 to €16,445
- Financial income +€2,440
up €2,440 (+11706.0%), from €21 to €2,460
- Financial charges +€2,164
up €2,164 (+222.6%), from €972 to €3,136
- Depreciation +€2,164
up €2,164 (+17.5%), from €12,330 to €14,494
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 | €198,117 | €203,865 | +€5,747 | +2.9% |
| Fixed assets | 21/28 | €50,698 | €44,899 | -€5,799 | -11.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €50,698 | €44,899 | -€5,799 | -11.4% |
| Plant, machinery and equipment | 23 | €6,710 | €6,036 | -€674 | -10.0% |
| Furniture and vehicles | 24 | €33,210 | €30,469 | -€2,741 | -8.3% |
| Other tangible fixed assets | 26 | €10,778 | €8,395 | -€2,384 | -22.1% |
| Current assets | 29/58 | €147,419 | €158,965 | +€11,546 | +7.8% |
| Amounts receivable after more than one year | 29 | - | €10,523 | +€10,523 | |
| Other amounts receivable | 291 | - | €10,523 | +€10,523 | |
| Amounts receivable within one year | 40/41 | €12,687 | - | -€12,687 | |
| Trade receivables | 40 | €11,043 | - | -€11,043 | |
| Other amounts receivable | 41 | €1,644 | - | -€1,644 | |
| Cash at bank and in hand | 54/58 | €129,351 | €127,642 | -€1,709 | -1.3% |
| Deferred charges and accrued income | 490/1 | €5,382 | €20,800 | +€15,419 | +286.5% |
| Total equity and liabilities | 10/49 | €198,117 | €203,865 | +€5,747 | +2.9% |
| Equity | 10/15 | €114,473 | €135,634 | +€21,160 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,873 | €117,034 | +€21,160 | +22.1% |
| Distributable reserves | 133 | €95,873 | €117,034 | +€21,160 | +22.1% |
| Amounts payable | 17/49 | €83,644 | €68,231 | -€15,413 | -18.4% |
| Amounts payable after more than one year | 17 | €11,807 | €6,677 | -€5,130 | -43.4% |
| Financial debts | 170/4 | €11,807 | €6,677 | -€5,130 | -43.4% |
| Amounts payable within one year | 42/48 | €70,669 | €59,393 | -€11,276 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €4,949 | €5,130 | +€181 | +3.7% |
| Trade debts | 44 | €4,538 | €1,982 | -€2,556 | -56.3% |
| Suppliers | 440/4 | €4,538 | €1,982 | -€2,556 | -56.3% |
| Taxes, remuneration and social security | 45 | €21,978 | €26,708 | +€4,730 | +21.5% |
| Taxes | 450/3 | €21,978 | €26,708 | +€4,730 | +21.5% |
| Other amounts payable | 47/48 | €39,204 | €25,573 | -€13,631 | -34.8% |
| Accrued charges and deferred income | 492/3 | €1,168 | €2,161 | +€993 | +85.0% |
| Non-recurring operating income | 76A | - | €7,351 | +€7,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,330 | €14,494 | +€2,164 | +17.5% |
| Other operating charges | 640/8 | €1,755 | €2,448 | +€692 | +39.4% |
| Gross operating margin | 9900 | €108,017 | €81,055 | -€26,962 | -25.0% |
| Operating profit (loss) | 9901 | €93,931 | €64,113 | -€29,818 | -31.7% |
| Financial income | 75/76B | €21 | €2,460 | +€2,440 | +11706.0% |
| Recurring financial income | 75 | €21 | €2,460 | +€2,440 | +11706.0% |
| Financial charges | 65/66B | €972 | €3,136 | +€2,164 | +222.6% |
| Recurring financial charges | 65 | €972 | €3,136 | +€2,164 | +222.6% |
| Profit (loss) for the period before taxes | 9903 | €92,980 | €63,437 | -€29,543 | -31.8% |
| Income taxes | 67/77 | €25,033 | €16,445 | -€8,587 | -34.3% |
| Profit (loss) for the period | 9904 | €67,947 | €46,992 | -€20,956 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,947 | €46,992 | -€20,956 | -30.8% |
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 30 September 2026 via checked.be.