AD-consultance: 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.
AD-consultance
Largest movements
- Cash +€116,972
up €116,972 (+277%), from €42,232 to €159,205
mainly Net result for the year (+€92,820) and Depreciation (+€12,336)
- Tangible fixed assets -€12,336
down €12,336 (-28.5%), from €43,325 to €30,988
of which Furniture and vehicles: -€11,940
- Receivables within one year -€9,414
down €9,414 (-23.8%), from €39,497 to €30,083
of which Trade receivables: -€11,411
- Reserves +€92,820
up €92,820 (+67.4%), from €137,701 to €230,521
- Other debts +€4,042
up €4,042 (+166%), from €2,436 to €6,478
- Tax, wage and social debts -€2,587
down €2,587 (-19.2%), from €13,467 to €10,880
- Gross operating margin +€8,309
up €8,309 (+5.8%), from €142,465 to €150,774
- Depreciation +€6,216
up €6,216 (+102%), from €6,120 to €12,336
- Other operating charges -€2,560
down €2,560 (-96.1%), from €2,662 to €103
- Taxes +€1,677
up €1,677 (+3.8%), from €44,605 to €46,282
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 | €156,184 | €251,452 | +€95,268 | +61.0% |
| Fixed assets | 21/28 | €43,325 | €30,988 | -€12,336 | -28.5% |
| Tangible fixed assets | 22/27 | €43,325 | €30,988 | -€12,336 | -28.5% |
| Plant, machinery and equipment | 23 | €1,750 | €1,354 | -€396 | -22.6% |
| Furniture and vehicles | 24 | €41,574 | €29,634 | -€11,940 | -28.7% |
| Current assets | 29/58 | €112,859 | €220,463 | +€107,604 | +95.3% |
| Amounts receivable within one year | 40/41 | €39,497 | €30,083 | -€9,414 | -23.8% |
| Trade receivables | 40 | €39,497 | €28,086 | -€11,411 | -28.9% |
| Other amounts receivable | 41 | €0 | €1,997 | +€1,997 | |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,232 | €159,205 | +€116,972 | +277% |
| Deferred charges and accrued income | 490/1 | €1,130 | €1,176 | +€45 | +4.0% |
| Total equity and liabilities | 10/49 | €156,184 | €251,452 | +€95,268 | +61.0% |
| Equity | 10/15 | €139,701 | €232,521 | +€92,820 | +66.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €137,701 | €230,521 | +€92,820 | +67.4% |
| Distributable reserves | 133 | €137,701 | €230,521 | +€92,820 | +67.4% |
| Amounts payable | 17/49 | €16,483 | €18,930 | +€2,447 | +14.8% |
| Amounts payable within one year | 42/48 | €15,903 | €18,632 | +€2,729 | +17.2% |
| Trade debts | 44 | €0 | €1,274 | +€1,274 | |
| Suppliers | 440/4 | €0 | €1,274 | +€1,274 | |
| Taxes, remuneration and social security | 45 | €13,467 | €10,880 | -€2,587 | -19.2% |
| Taxes | 450/3 | €13,467 | €10,880 | -€2,587 | -19.2% |
| Other amounts payable | 47/48 | €2,436 | €6,478 | +€4,042 | +166% |
| Accrued charges and deferred income | 492/3 | €580 | €299 | -€282 | -48.5% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,120 | €12,336 | +€6,216 | +102% |
| Other operating charges | 640/8 | €2,662 | €103 | -€2,560 | -96.1% |
| Gross operating margin | 9900 | €142,465 | €150,774 | +€8,309 | +5.8% |
| Operating profit (loss) | 9901 | €133,683 | €138,335 | +€4,652 | +3.5% |
| Financial income | 75/76B | €270 | €930 | +€660 | +245% |
| Recurring financial income | 75 | €270 | €930 | +€660 | +245% |
| Financial charges | 65/66B | €116 | €162 | +€46 | +39.7% |
| Recurring financial charges | 65 | €116 | €162 | +€46 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €133,837 | €139,103 | +€5,266 | +3.9% |
| Income taxes | 67/77 | €44,605 | €46,282 | +€1,677 | +3.8% |
| Profit (loss) for the period | 9904 | €89,232 | €92,820 | +€3,589 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,232 | €92,820 | +€3,589 | +4.0% |
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 18 October 2026 via checked.be.