A2Z - CONSULTING: 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.
A2Z - CONSULTING
Largest movements
- Intangible fixed assets +€126,900
new in 2025: €126,900
- Receivables within one year +€68,193
up €68,193 (+5,325%), from €1,281 to €69,474
of which Trade receivables: +€68,454
- Deferred charges and accrued income +€31,270
up €31,270 (+2,071%), from €1,510 to €32,781
- Cash +€19,214
up €19,214 (+18,648%), from €103 to €19,317
mainly Tax, wage and social debts (+€166,323) and Debts after one year (+€96,363)
- Stocks and contracts +€9,156
new in 2025: €9,156
- Tax, wage and social debts +€166,323
up €166,323 (+3,877%), from €4,290 to €170,613
of which Remuneration and social security: +€113,742
- Debts after one year +€96,363
up €96,363 (+94.3%), from €102,212 to €198,575
- Profit (loss) carried forward -€67,601
down €67,601, from €30,901 to -€36,700
- Other debts +€48,546
up €48,546 (+35.6%), from €136,469 to €185,014
- Current portion of long-term debt +€20,167
up €20,167 (+257%), from €7,841 to €28,008
- Staff costs +€440,076
up €440,076 (+23,095%), from €1,905 to €441,981
- Gross operating margin +€422,866
up €422,866, from -€18,718 to €404,148
- Depreciation +€15,168
up €15,168 (+133%), from €11,371 to €26,539
- Financial charges -€4,641
down €4,641 (-67.9%), from €6,836 to €2,195
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.
Derived cash bridge
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 | €403,604 | €653,262 | +€249,659 | +61.9% |
| Fixed assets | 21/28 | €400,710 | €522,535 | +€121,825 | +30.4% |
| Intangible fixed assets | 21 | - | €126,900 | +€126,900 | |
| Tangible fixed assets | 22/27 | €400,710 | €395,635 | -€5,075 | -1.3% |
| Land and buildings | 22 | €390,854 | €382,150 | -€8,704 | -2.2% |
| Furniture and vehicles | 24 | €9,856 | €6,858 | -€2,998 | -30.4% |
| Other tangible fixed assets | 26 | - | €6,628 | +€6,628 | |
| Current assets | 29/58 | €2,894 | €130,727 | +€127,833 | +4,417% |
| Stocks and contracts in progress | 3 | - | €9,156 | +€9,156 | |
| Stocks | 30/36 | - | €9,156 | +€9,156 | |
| Amounts receivable within one year | 40/41 | €1,281 | €69,474 | +€68,193 | +5,325% |
| Trade receivables | 40 | €1,020 | €69,474 | +€68,454 | +6,711% |
| Other amounts receivable | 41 | €261 | - | -€261 | |
| Cash at bank and in hand | 54/58 | €103 | €19,317 | +€19,214 | +18,648% |
| Deferred charges and accrued income | 490/1 | €1,510 | €32,781 | +€31,270 | +2,071% |
| Total equity and liabilities | 10/49 | €403,604 | €653,262 | +€249,659 | +61.9% |
| Equity | 10/15 | €87,826 | €20,225 | -€67,601 | -77.0% |
| Contributions | 10/11 | €34,705 | €34,705 | = | 0.0% |
| Reserves | 13 | €22,221 | €22,221 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,471 | €3,471 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,471 | €3,471 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,901 | -€36,700 | -€67,601 | |
| Amounts payable | 17/49 | €315,778 | €633,037 | +€317,259 | +100% |
| Amounts payable after more than one year | 17 | €102,212 | €198,575 | +€96,363 | +94.3% |
| Financial debts | 170/4 | €102,212 | €198,575 | +€96,363 | +94.3% |
| Amounts payable within one year | 42/48 | €207,261 | €428,158 | +€220,897 | +107% |
| Current portion of amounts payable after more than one year | 42 | €7,841 | €28,008 | +€20,167 | +257% |
| Trade debts | 44 | €58,661 | €44,523 | -€14,139 | -24.1% |
| Suppliers | 440/4 | €58,661 | €44,523 | -€14,139 | -24.1% |
| Taxes, remuneration and social security | 45 | €4,290 | €170,613 | +€166,323 | +3,877% |
| Taxes | 450/3 | €4,290 | €56,871 | +€52,581 | +1,226% |
| Remuneration and social security | 454/9 | - | €113,742 | +€113,742 | |
| Other amounts payable | 47/48 | €136,469 | €185,014 | +€48,546 | +35.6% |
| Accrued charges and deferred income | 492/3 | €6,304 | €6,304 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,905 | €441,981 | +€440,076 | +23,095% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,371 | €26,539 | +€15,168 | +133% |
| Other operating charges | 640/8 | €2,659 | €2,519 | -€139 | -5.2% |
| Gross operating margin | 9900 | -€18,718 | €404,148 | +€422,866 | |
| Operating profit (loss) | 9901 | -€34,653 | -€66,891 | -€32,238 | -93.0% |
| Financial income | 75/76B | €234 | €1,485 | +€1,251 | +534% |
| Recurring financial income | 75 | €234 | €1,485 | +€1,251 | +534% |
| Financial charges | 65/66B | €6,836 | €2,195 | -€4,641 | -67.9% |
| Recurring financial charges | 65 | €6,836 | €2,195 | -€4,641 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | -€41,254 | -€67,601 | -€26,347 | -63.9% |
| Income taxes | 67/77 | -€1,560 | - | +€1,560 | |
| Profit (loss) for the period | 9904 | -€39,695 | -€67,601 | -€27,906 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,695 | -€67,601 | -€27,906 | -70.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.