A5 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.
A5 Consulting
Largest movements
- Tangible fixed assets -€15,324
down €15,324 (-26.5%), from €57,846 to €42,522
- Cash +€9,117
up €9,117 (+18.3%), from €49,758 to €58,875
mainly Other debts (+€35,300) and Net result for the year (+€16,141)
- Receivables within one year +€8,687
up €8,687 (+26.6%), from €32,603 to €41,290
of which Other amounts receivable: +€5,337
- Other debts +€35,300
new in 2024: €35,300
- Profit (loss) carried forward -€19,159
down €19,159 (-35.3%), from €54,277 to €35,118
- Debts after one year -€12,895
down €12,895 (-53.4%), from €24,133 to €11,238
- Trade debts -€1,986
down €1,986 (-68.8%), from €2,886 to €900
- Financial charges +€24,365
up €24,365 (+1,002%), from €2,431 to €26,796
- Taxes -€5,507
down €5,507 (-36.0%), from €15,298 to €9,791
- Gross operating margin -€4,043
down €4,043 (-5.5%), from €73,755 to €69,712
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,509 | €143,908 | +€2,399 | +1.7% |
| Fixed assets | 21/28 | €57,846 | €42,522 | -€15,324 | -26.5% |
| Tangible fixed assets | 22/27 | €57,846 | €42,522 | -€15,324 | -26.5% |
| Furniture and vehicles | 24 | €57,846 | €42,522 | -€15,324 | -26.5% |
| Current assets | 29/58 | €83,663 | €101,386 | +€17,723 | +21.2% |
| Amounts receivable within one year | 40/41 | €32,603 | €41,290 | +€8,687 | +26.6% |
| Trade receivables | 40 | €28,500 | €31,850 | +€3,350 | +11.8% |
| Other amounts receivable | 41 | €4,103 | €9,440 | +€5,337 | +130% |
| Cash at bank and in hand | 54/58 | €49,758 | €58,875 | +€9,117 | +18.3% |
| Deferred charges and accrued income | 490/1 | €1,302 | €1,221 | -€81 | -6.2% |
| Total equity and liabilities | 10/49 | €141,509 | €143,908 | +€2,399 | +1.7% |
| Equity | 10/15 | €73,429 | €54,270 | -€19,159 | -26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €552 | €552 | = | 0.0% |
| Non-distributable reserves | 130/1 | €552 | €552 | = | 0.0% |
| Reserves not available under the articles | 1311 | €552 | €552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,277 | €35,118 | -€19,159 | -35.3% |
| Amounts payable | 17/49 | €68,080 | €89,638 | +€21,558 | +31.7% |
| Amounts payable after more than one year | 17 | €24,133 | €11,238 | -€12,895 | -53.4% |
| Financial debts | 170/4 | €24,133 | €11,238 | -€12,895 | -53.4% |
| Amounts payable within one year | 42/48 | €43,947 | €78,400 | +€34,453 | +78.4% |
| Current portion of amounts payable after more than one year | 42 | €12,280 | €12,895 | +€615 | +5.0% |
| Trade debts | 44 | €2,886 | €900 | -€1,986 | -68.8% |
| Suppliers | 440/4 | €2,886 | €900 | -€1,986 | -68.8% |
| Taxes, remuneration and social security | 45 | €28,781 | €29,305 | +€524 | +1.8% |
| Taxes | 450/3 | €25,281 | €29,305 | +€4,024 | +15.9% |
| Remuneration and social security | 454/9 | €3,500 | - | -€3,500 | |
| Other amounts payable | 47/48 | - | €35,300 | +€35,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,570 | €15,939 | +€369 | +2.4% |
| Other operating charges | 640/8 | €1,238 | €1,367 | +€129 | +10.4% |
| Gross operating margin | 9900 | €73,755 | €69,712 | -€4,043 | -5.5% |
| Operating profit (loss) | 9901 | €56,947 | €52,406 | -€4,541 | -8.0% |
| Financial income | 75/76B | €161 | €322 | +€161 | +100% |
| Recurring financial income | 75 | €161 | €322 | +€161 | +100% |
| Financial charges | 65/66B | €2,431 | €26,796 | +€24,365 | +1,002% |
| Recurring financial charges | 65 | €2,431 | €26,796 | +€24,365 | +1,002% |
| Profit (loss) for the period before taxes | 9903 | €54,677 | €25,932 | -€28,745 | -52.6% |
| Income taxes | 67/77 | €15,298 | €9,791 | -€5,507 | -36.0% |
| Profit (loss) for the period | 9904 | €39,379 | €16,141 | -€23,238 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,379 | €16,141 | -€23,238 | -59.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.