AA CONSULTANCY: 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.
AA CONSULTANCY
Largest movements
- Cash -€7,185
down €7,185 (-23.8%), from €30,174 to €22,988
mainly Tax, wage and social debts (-€5,502) and Net result for the year (-€1,786)
- Tangible fixed assets -€897
down €897 (-54.5%), from €1,646 to €749
- Receivables within one year +€795
up €795 (+7.2%), from €11,078 to €11,873
- Tax, wage and social debts -€5,502
no longer reported in 2025 (was €5,502)
- Profit (loss) carried forward -€1,786
down €1,786 (-5.0%), from €35,396 to €33,610
- Gross operating margin +€660
up €660 (+32.2%), from -€2,045 to -€1,386
- Depreciation +€239
up €239 (+36.4%), from €658 to €897
- Financial income +€124
up €124 (+25.1%), from €493 to €617
- Other operating charges -€103
down €103 (-46.3%), from €223 to €120
- Financial charges -€81
no longer reported in 2025 (was €81)
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 | €42,898 | €35,610 | -€7,288 | -17.0% |
| Fixed assets | 21/28 | €1,646 | €749 | -€897 | -54.5% |
| Tangible fixed assets | 22/27 | €1,646 | €749 | -€897 | -54.5% |
| Furniture and vehicles | 24 | €1,646 | €749 | -€897 | -54.5% |
| Current assets | 29/58 | €41,252 | €34,861 | -€6,390 | -15.5% |
| Amounts receivable within one year | 40/41 | €11,078 | €11,873 | +€795 | +7.2% |
| Other amounts receivable | 41 | €11,078 | €11,873 | +€795 | +7.2% |
| Cash at bank and in hand | 54/58 | €30,174 | €22,988 | -€7,185 | -23.8% |
| Total equity and liabilities | 10/49 | €42,898 | €35,610 | -€7,288 | -17.0% |
| Equity | 10/15 | €37,396 | €35,610 | -€1,786 | -4.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,396 | €33,610 | -€1,786 | -5.0% |
| Amounts payable | 17/49 | €5,502 | - | -€5,502 | |
| Amounts payable within one year | 42/48 | €5,502 | - | -€5,502 | |
| Taxes, remuneration and social security | 45 | €5,502 | - | -€5,502 | |
| Taxes | 450/3 | €5,502 | - | -€5,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €897 | +€239 | +36.4% |
| Other operating charges | 640/8 | €223 | €120 | -€103 | -46.3% |
| Gross operating margin | 9900 | -€2,045 | -€1,386 | +€660 | +32.2% |
| Operating profit (loss) | 9901 | -€2,927 | -€2,403 | +€524 | +17.9% |
| Financial income | 75/76B | €493 | €617 | +€124 | +25.1% |
| Recurring financial income | 75 | €493 | €617 | +€124 | +25.1% |
| Financial charges | 65/66B | €81 | - | -€81 | |
| Recurring financial charges | 65 | €81 | - | -€81 | |
| Profit (loss) for the period before taxes | 9903 | -€2,514 | -€1,786 | +€728 | +29.0% |
| Profit (loss) for the period | 9904 | -€2,514 | -€1,786 | +€728 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,514 | -€1,786 | +€728 | +29.0% |
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 2 October 2026 via checked.be.