AA Consult: 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.
AA Consult
Largest movements
- Cash -€50,043
down €50,043 (-23.5%), from €213,186 to €163,143
mainly Other debts (-€97,711) and Contributions, distributions and other (-€65,000)
- Receivables within one year -€46,197
down €46,197 (-99.9%), from €46,248 to €51
- Other debts -€97,711
down €97,711 (-69.3%), from €141,001 to €43,290
- Profit (loss) carried forward +€15,751
up €15,751 (+2735.4%), from €576 to €16,327
- Tax, wage and social debts -€11,026
down €11,026 (-23.3%), from €47,391 to €36,365
- Trade debts -€5,086
down €5,086 (-35.3%), from €14,409 to €9,323
- Gross operating margin +€22,296
up €22,296 (+25.2%), from €88,552 to €110,848
- Taxes +€7,496
up €7,496 (+40.7%), from €18,408 to €25,904
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 | €263,877 | €165,805 | -€98,072 | -37.2% |
| Fixed assets | 21/28 | €4,435 | €2,611 | -€1,823 | -41.1% |
| Tangible fixed assets | 22/27 | €4,435 | €2,611 | -€1,823 | -41.1% |
| Furniture and vehicles | 24 | €4,435 | €2,611 | -€1,823 | -41.1% |
| Current assets | 29/58 | €259,442 | €163,194 | -€96,249 | -37.1% |
| Amounts receivable within one year | 40/41 | €46,248 | €51 | -€46,197 | -99.9% |
| Trade receivables | 40 | €46,248 | €51 | -€46,197 | -99.9% |
| Cash at bank and in hand | 54/58 | €213,186 | €163,143 | -€50,043 | -23.5% |
| Deferred charges and accrued income | 490/1 | €9 | - | -€9 | |
| Total equity and liabilities | 10/49 | €263,877 | €165,805 | -€98,072 | -37.2% |
| Equity | 10/15 | €1,076 | €16,827 | +€15,751 | +1464.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €576 | €16,327 | +€15,751 | +2735.4% |
| Amounts payable | 17/49 | €262,801 | €148,978 | -€113,823 | -43.3% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €202,801 | €88,978 | -€113,823 | -56.1% |
| Trade debts | 44 | €14,409 | €9,323 | -€5,086 | -35.3% |
| Suppliers | 440/4 | €14,409 | €9,323 | -€5,086 | -35.3% |
| Taxes, remuneration and social security | 45 | €47,391 | €36,365 | -€11,026 | -23.3% |
| Taxes | 450/3 | €47,391 | €36,365 | -€11,026 | -23.3% |
| Other amounts payable | 47/48 | €141,001 | €43,290 | -€97,711 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,823 | €1,823 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,304 | €508 | -€796 | -61.0% |
| Gross operating margin | 9900 | €88,552 | €110,848 | +€22,296 | +25.2% |
| Operating profit (loss) | 9901 | €85,425 | €108,517 | +€23,092 | +27.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,107 | €1,862 | -€245 | -11.6% |
| Recurring financial charges | 65 | €2,107 | €1,862 | -€245 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €83,317 | €106,655 | +€23,337 | +28.0% |
| Income taxes | 67/77 | €18,408 | €25,904 | +€7,496 | +40.7% |
| Profit (loss) for the period | 9904 | €64,909 | €80,751 | +€15,842 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,909 | €80,751 | +€15,842 | +24.4% |
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 10 October 2026 via checked.be.