AAL 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.
AAL CONSULT
Largest movements
- Cash +€5,961
up €5,961 (+10.9%), from €54,536 to €60,497
mainly Net result for the year (+€57,378) and Tax, wage and social debts (+€4,601)
- Tax, wage and social debts +€4,601
up €4,601 (+28.9%), from €15,937 to €20,538
- Profit (loss) carried forward -€1,622
down €1,622 (-65.5%), from €2,477 to €855
- Trade debts +€1,308
up €1,308 (+342%), from €383 to €1,691
- Gross operating margin -€2,179
down €2,179 (-2.8%), from €78,892 to €76,713
- Depreciation -€922
down €922 (-46.7%), from €1,973 to €1,052
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 | €91,266 | €96,333 | +€5,067 | +5.6% |
| Fixed assets | 21/28 | €2,218 | €1,963 | -€254 | -11.5% |
| Tangible fixed assets | 22/27 | €2,218 | €1,963 | -€254 | -11.5% |
| Plant, machinery and equipment | 23 | €579 | €208 | -€371 | -64.0% |
| Furniture and vehicles | 24 | €1,639 | €1,755 | +€116 | +7.1% |
| Current assets | 29/58 | €89,049 | €94,370 | +€5,321 | +6.0% |
| Amounts receivable within one year | 40/41 | €32,610 | €32,295 | -€315 | -1.0% |
| Trade receivables | 40 | €32,610 | €32,295 | -€315 | -1.0% |
| Cash at bank and in hand | 54/58 | €54,536 | €60,497 | +€5,961 | +10.9% |
| Deferred charges and accrued income | 490/1 | €1,903 | €1,577 | -€326 | -17.1% |
| Total equity and liabilities | 10/49 | €91,266 | €96,333 | +€5,067 | +5.6% |
| Equity | 10/15 | €21,077 | €19,455 | -€1,622 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,477 | €855 | -€1,622 | -65.5% |
| Amounts payable | 17/49 | €70,189 | €76,878 | +€6,689 | +9.5% |
| Amounts payable within one year | 42/48 | €70,189 | €76,878 | +€6,689 | +9.5% |
| Trade debts | 44 | €383 | €1,691 | +€1,308 | +342% |
| Suppliers | 440/4 | €383 | €1,691 | +€1,308 | +342% |
| Taxes, remuneration and social security | 45 | €15,937 | €20,538 | +€4,601 | +28.9% |
| Taxes | 450/3 | €15,937 | €20,538 | +€4,601 | +28.9% |
| Other amounts payable | 47/48 | €53,869 | €54,648 | +€780 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,973 | €1,052 | -€922 | -46.7% |
| Other operating charges | 640/8 | €1,290 | €934 | -€356 | -27.6% |
| Gross operating margin | 9900 | €78,892 | €76,713 | -€2,179 | -2.8% |
| Operating profit (loss) | 9901 | €75,629 | €74,728 | -€901 | -1.2% |
| Financial charges | 65/66B | €2,258 | €1,972 | -€286 | -12.7% |
| Recurring financial charges | 65 | €2,258 | €1,972 | -€286 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €73,371 | €72,756 | -€615 | -0.8% |
| Income taxes | 67/77 | €15,503 | €15,378 | -€125 | -0.8% |
| Profit (loss) for the period | 9904 | €57,869 | €57,378 | -€490 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,869 | €57,378 | -€490 | -0.8% |
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 31 October 2026 via checked.be.