A3 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.
A3 Consulting
Largest movements
- Cash +€139,432
up €139,432 (+66.3%), from €210,149 to €349,581
mainly Net result for the year (+€153,471) and Smaller working-capital items (+€73)
- Reserves +€153,471
up €153,471 (+74.1%), from €207,021 to €360,492
- Tax, wage and social debts -€10,239
down €10,239 (-32.8%), from €31,243 to €21,004
- Gross operating margin +€23,433
up €23,433 (+11.6%), from €201,715 to €225,149
- Taxes +€7,407
up €7,407 (+11.5%), from €64,200 to €71,607
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 | €248,411 | €391,743 | +€143,332 | +57.7% |
| Current assets | 29/58 | €248,411 | €391,743 | +€143,332 | +57.7% |
| Amounts receivable within one year | 40/41 | €37,606 | €41,479 | +€3,873 | +10.3% |
| Trade receivables | 40 | €23,064 | €27,830 | +€4,767 | +20.7% |
| Other amounts receivable | 41 | €14,543 | €13,649 | -€893 | -6.1% |
| Cash at bank and in hand | 54/58 | €210,149 | €349,581 | +€139,432 | +66.3% |
| Deferred charges and accrued income | 490/1 | €656 | €682 | +€26 | +4.0% |
| Total equity and liabilities | 10/49 | €248,411 | €391,743 | +€143,332 | +57.7% |
| Equity | 10/15 | €217,021 | €370,492 | +€153,471 | +70.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €207,021 | €360,492 | +€153,471 | +74.1% |
| Distributable reserves | 133 | €207,021 | €360,492 | +€153,471 | +74.1% |
| Amounts payable | 17/49 | €31,390 | €21,250 | -€10,140 | -32.3% |
| Amounts payable within one year | 42/48 | €31,390 | €21,131 | -€10,259 | -32.7% |
| Trade debts | 44 | €69 | €58 | -€11 | -16.0% |
| Suppliers | 440/4 | €69 | €58 | -€11 | -16.0% |
| Taxes, remuneration and social security | 45 | €31,243 | €21,004 | -€10,239 | -32.8% |
| Taxes | 450/3 | €31,243 | €21,004 | -€10,239 | -32.8% |
| Other amounts payable | 47/48 | €78 | €69 | -€9 | -11.3% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18 | - | -€18 | |
| Other operating charges | 640/8 | - | €0 | +€0 | |
| Gross operating margin | 9900 | €201,715 | €225,149 | +€23,433 | +11.6% |
| Operating profit (loss) | 9901 | €201,698 | €225,149 | +€23,451 | +11.6% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €201,629 | €225,078 | +€23,450 | +11.6% |
| Income taxes | 67/77 | €64,200 | €71,607 | +€7,407 | +11.5% |
| Profit (loss) for the period | 9904 | €137,429 | €153,471 | +€16,043 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €137,429 | €153,471 | +€16,043 | +11.7% |
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 7 October 2026 via checked.be.