A3 IT 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.
A3 IT Consulting
Largest movements
- Cash -€29,830
down €29,830 (-28.4%), from €105,215 to €75,385
mainly Other debts (-€59,343) and Receivables within one year (-€11,105)
- Receivables within one year +€11,105
up €11,105 (+27.0%), from €41,073 to €52,179
of which Trade receivables: +€6,364
- Other debts -€59,343
no longer reported in 2025 (was €59,343)
- Reserves +€36,583
up €36,583 (+77.3%), from €47,328 to €83,911
- Trade debts +€13,744
up €13,744 (+146%), from €9,437 to €23,182
- Tax, wage and social debts -€10,495
down €10,495 (-38.1%), from €27,550 to €17,055
- Gross operating margin -€1,887
down €1,887 (-3.6%), from €51,726 to €49,839
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 | €148,659 | €129,147 | -€19,511 | -13.1% |
| Fixed assets | 21/28 | €2,124 | €1,584 | -€540 | -25.4% |
| Tangible fixed assets | 22/27 | €2,124 | €1,584 | -€540 | -25.4% |
| Furniture and vehicles | 24 | €2,124 | €1,584 | -€540 | -25.4% |
| Current assets | 29/58 | €146,534 | €127,564 | -€18,971 | -12.9% |
| Amounts receivable within one year | 40/41 | €41,073 | €52,179 | +€11,105 | +27.0% |
| Trade receivables | 40 | €41,073 | €47,437 | +€6,364 | +15.5% |
| Other amounts receivable | 41 | - | €4,741 | +€4,741 | |
| Cash at bank and in hand | 54/58 | €105,215 | €75,385 | -€29,830 | -28.4% |
| Deferred charges and accrued income | 490/1 | €246 | - | -€246 | |
| Total equity and liabilities | 10/49 | €148,659 | €129,147 | -€19,511 | -13.1% |
| Equity | 10/15 | €52,328 | €88,911 | +€36,583 | +69.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,328 | €83,911 | +€36,583 | +77.3% |
| Distributable reserves | 133 | €47,328 | €83,911 | +€36,583 | +77.3% |
| Amounts payable | 17/49 | €96,331 | €40,236 | -€56,094 | -58.2% |
| Amounts payable within one year | 42/48 | €96,331 | €40,236 | -€56,094 | -58.2% |
| Trade debts | 44 | €9,437 | €23,182 | +€13,744 | +146% |
| Suppliers | 440/4 | €9,437 | €23,182 | +€13,744 | +146% |
| Taxes, remuneration and social security | 45 | €27,550 | €17,055 | -€10,495 | -38.1% |
| Taxes | 450/3 | €27,550 | €17,055 | -€10,495 | -38.1% |
| Other amounts payable | 47/48 | €59,343 | - | -€59,343 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €1,139 | -€125 | -9.9% |
| Other operating charges | 640/8 | €660 | €621 | -€39 | -5.9% |
| Gross operating margin | 9900 | €51,726 | €49,839 | -€1,887 | -3.6% |
| Operating profit (loss) | 9901 | €49,802 | €48,079 | -€1,723 | -3.5% |
| Financial income | 75/76B | - | €131 | +€131 | |
| Recurring financial income | 75 | - | €131 | +€131 | |
| Financial charges | 65/66B | €496 | €605 | +€109 | +22.0% |
| Recurring financial charges | 65 | €496 | €605 | +€109 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €49,306 | €47,606 | -€1,700 | -3.4% |
| Income taxes | 67/77 | €11,031 | €11,023 | -€8 | -0.1% |
| Profit (loss) for the period | 9904 | €38,275 | €36,583 | -€1,692 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,275 | €36,583 | -€1,692 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.