A2B 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.
A2B CONSULTING
Largest movements
- Cash -€82,130
down €82,130 (-52.2%), from €157,486 to €75,356
mainly Other debts (-€89,373) and Contributions, distributions and other (-€39,946)
- Receivables within one year +€36,192
up €36,192 (+152.6%), from €23,716 to €59,909
of which Trade receivables: +€35,987
- Receivables after one year -€4,950
no longer reported in 2025 (was €4,950)
- Other debts -€89,373
down €89,373 (-52.5%), from €170,108 to €80,735
- Advances received +€23,559
up €23,559 (+3448.7%), from €683 to €24,242
- Tax, wage and social debts +€13,204
up €13,204 (+68.8%), from €19,204 to €32,408
of which Taxes: +€10,786
- Staff costs +€16,515
new in 2025: €16,515
- Gross operating margin -€3,008
down €3,008 (-3.9%), from €77,166 to €74,158
- Taxes -€2,430
down €2,430 (-14.3%), from €17,004 to €14,574
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 | €204,254 | €150,931 | -€53,324 | -26.1% |
| Fixed assets | 21/28 | €16,392 | €14,856 | -€1,536 | -9.4% |
| Tangible fixed assets | 22/27 | €16,029 | €14,493 | -€1,536 | -9.6% |
| Plant, machinery and equipment | 23 | €2,860 | €2,022 | -€837 | -29.3% |
| Furniture and vehicles | 24 | €1,475 | €2,086 | +€612 | +41.5% |
| Other tangible fixed assets | 26 | €11,694 | €10,385 | -€1,310 | -11.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €187,862 | €136,074 | -€51,788 | -27.6% |
| Amounts receivable after more than one year | 29 | €4,950 | - | -€4,950 | |
| Other amounts receivable | 291 | €4,950 | - | -€4,950 | |
| Stocks and contracts in progress | 3 | - | €810 | +€810 | |
| Stocks | 30/36 | - | €810 | +€810 | |
| Amounts receivable within one year | 40/41 | €23,716 | €59,909 | +€36,192 | +152.6% |
| Trade receivables | 40 | €23,444 | €59,431 | +€35,987 | +153.5% |
| Other amounts receivable | 41 | €273 | €478 | +€205 | +75.2% |
| Cash at bank and in hand | 54/58 | €157,486 | €75,356 | -€82,130 | -52.2% |
| Deferred charges and accrued income | 490/1 | €1,710 | - | -€1,710 | |
| Total equity and liabilities | 10/49 | €204,254 | €150,931 | -€53,324 | -26.1% |
| Equity | 10/15 | €3,607 | €2,500 | -€1,107 | -30.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,107 | - | -€1,107 | |
| Amounts payable | 17/49 | €200,647 | €148,431 | -€52,217 | -26.0% |
| Amounts payable within one year | 42/48 | €200,647 | €148,431 | -€52,217 | -26.0% |
| Trade debts | 44 | €10,653 | €11,046 | +€393 | +3.7% |
| Suppliers | 440/4 | €10,653 | €11,046 | +€393 | +3.7% |
| Advances received on contracts in progress | 46 | €683 | €24,242 | +€23,559 | +3448.7% |
| Taxes, remuneration and social security | 45 | €19,204 | €32,408 | +€13,204 | +68.8% |
| Taxes | 450/3 | €19,204 | €29,990 | +€10,786 | +56.2% |
| Remuneration and social security | 454/9 | - | €2,418 | +€2,418 | |
| Other amounts payable | 47/48 | €170,108 | €80,735 | -€89,373 | -52.5% |
| Remuneration, social security and pensions | 62 | - | €16,515 | +€16,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,686 | €3,139 | +€453 | +16.9% |
| Other operating charges | 640/8 | €504 | €563 | +€59 | +11.7% |
| Gross operating margin | 9900 | €77,166 | €74,158 | -€3,008 | -3.9% |
| Operating profit (loss) | 9901 | €73,976 | €53,940 | -€20,036 | -27.1% |
| Financial income | 75/76B | €200 | €0 | -€199 | -100.0% |
| Recurring financial income | 75 | €200 | €0 | -€199 | -100.0% |
| Financial charges | 65/66B | €516 | €528 | +€12 | +2.2% |
| Recurring financial charges | 65 | €516 | €528 | +€12 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €73,659 | €53,413 | -€20,247 | -27.5% |
| Income taxes | 67/77 | €17,004 | €14,574 | -€2,430 | -14.3% |
| Profit (loss) for the period | 9904 | €56,656 | €38,839 | -€17,816 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,656 | €38,839 | -€17,816 | -31.4% |
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 5 October 2026 via checked.be.