AE CONSULT: 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.
What changed
AE CONSULT
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,559
2024 · €33,484+€2,076
Equity
€234,968
2024 · €212,909+€22,059
Cash
€107,588
2024 · €106,072+€1,516
Balance sheet total
€323,542
2024 · €331,346-€7,804
Largest movements
Assets
- Tangible fixed assets -€8,386
down €8,386 (-3.8%), from €220,627 to €212,241
of which Furniture and vehicles: -€6,578
Equity and liabilities
- Reserves +€22,000
up €22,000 (+12.6%), from €174,880 to €196,880
- Other debts -€19,988
down €19,988 (-43.3%), from €46,129 to €26,141
- Debts after one year -€10,144
down €10,144 (-22.1%), from €45,883 to €35,739
Income statement
- Gross operating margin +€3,500
up €3,500 (+4.7%), from €74,876 to €78,375
- Depreciation +€1,704
up €1,704 (+8.6%), from €19,729 to €21,433
- Taxes +€1,071
up €1,071 (+5.9%), from €18,269 to €19,340
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.
Result 2024
€33,484
Gross operating margin
+€3,500
Depreciation
-€1,704
Other operating charges
-€400
Other operating items
+€1,637
Financial income
+€11
Financial charges
+€103
Taxes
-€1,071
Result 2025
€35,559
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.
From operations
+€38,067
Investment
-€13,047
Financing
-€23,504
Cash 2024
€106,072
From operations (derived)
+€38,067
Net result for the year
+€35,559
Depreciation
+€21,433
Receivables within one year
+€1,097
Deferred charges and accrued income
-€163
Trade debts
-€376
Tax, wage and social debts
+€504
Other debts
-€19,988
Investment (derived)
-€13,047
Investment in fixed assets (net)
-€13,047
Financing
-€23,504
Debts after one year
-€10,144
Current portion of long-term debt
+€140
Contributions, distributions and other
-€13,500
Cash 2025
€107,588
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,346 | €323,542 | -€7,804 | -2.4% |
| Fixed assets | 21/28 | €220,787 | €212,401 | -€8,386 | -3.8% |
| Tangible fixed assets | 22/27 | €220,627 | €212,241 | -€8,386 | -3.8% |
| Land and buildings | 22 | €209,483 | €207,675 | -€1,808 | -0.9% |
| Furniture and vehicles | 24 | €11,144 | €4,566 | -€6,578 | -59.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €110,558 | €111,141 | +€582 | +0.5% |
| Amounts receivable within one year | 40/41 | €2,815 | €1,718 | -€1,097 | -39.0% |
| Trade receivables | 40 | €2,655 | €1,718 | -€937 | -35.3% |
| Other amounts receivable | 41 | €160 | €0 | -€160 | -100.0% |
| Cash at bank and in hand | 54/58 | €106,072 | €107,588 | +€1,516 | +1.4% |
| Deferred charges and accrued income | 490/1 | €1,672 | €1,835 | +€163 | +9.8% |
| Total equity and liabilities | 10/49 | €331,346 | €323,542 | -€7,804 | -2.4% |
| Equity | 10/15 | €212,909 | €234,968 | +€22,059 | +10.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €174,880 | €196,880 | +€22,000 | +12.6% |
| Non-distributable reserves | 130/1 | €174,880 | €196,880 | +€22,000 | +12.6% |
| Reserves not available under the articles | 1311 | €174,880 | €196,880 | +€22,000 | +12.6% |
| Profit (loss) carried forward | 14 | €17,569 | €17,628 | +€59 | +0.3% |
| Amounts payable | 17/49 | €118,437 | €88,574 | -€29,863 | -25.2% |
| Amounts payable after more than one year | 17 | €45,883 | €35,739 | -€10,144 | -22.1% |
| Financial debts | 170/4 | €45,883 | €35,739 | -€10,144 | -22.1% |
| Amounts payable within one year | 42/48 | €72,554 | €52,835 | -€19,720 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €10,004 | €10,144 | +€140 | +1.4% |
| Trade debts | 44 | €3,772 | €3,396 | -€376 | -10.0% |
| Suppliers | 440/4 | €3,772 | €3,396 | -€376 | -10.0% |
| Taxes, remuneration and social security | 45 | €12,649 | €13,153 | +€504 | +4.0% |
| Taxes | 450/3 | €12,649 | €13,153 | +€504 | +4.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €46,129 | €26,141 | -€19,988 | -43.3% |
| Non-recurring operating income | 76A | - | €164 | +€164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,729 | €21,433 | +€1,704 | +8.6% |
| Other operating charges | 640/8 | €909 | €1,309 | +€400 | +44.0% |
| Non-recurring operating charges | 66A | €1,662 | €25 | -€1,637 | -98.5% |
| Gross operating margin | 9900 | €74,876 | €78,375 | +€3,500 | +4.7% |
| Operating profit (loss) | 9901 | €52,576 | €55,608 | +€3,032 | +5.8% |
| Financial income | 75/76B | €397 | €408 | +€11 | +2.8% |
| Recurring financial income | 75 | €397 | €408 | +€11 | +2.8% |
| Financial charges | 65/66B | €1,220 | €1,117 | -€103 | -8.5% |
| Recurring financial charges | 65 | €1,220 | €1,117 | -€103 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €51,752 | €54,899 | +€3,147 | +6.1% |
| Income taxes | 67/77 | €18,269 | €19,340 | +€1,071 | +5.9% |
| Profit (loss) for the period | 9904 | €33,484 | €35,559 | +€2,076 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,484 | €35,559 | +€2,076 | +6.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.