AEB Consulting: 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.
AEB Consulting
Largest movements
- Cash +€26,046
up €26,046 (+52.8%), from €49,330 to €75,376
mainly Net result for the year (+€23,315) and Other debts (+€18,750)
- Current investments +€11,020
new in 2025: €11,020
- Receivables within one year -€6,541
down €6,541 (-24.7%), from €26,508 to €19,967
of which Trade receivables: -€13,827
- Tangible fixed assets -€2,093
down €2,093 (-33.8%), from €6,188 to €4,095
- Other debts +€18,750
new in 2025: €18,750
- Tax, wage and social debts +€6,474
up €6,474 (+699.4%), from €926 to €7,399
- Profit (loss) carried forward +€4,565
up €4,565 (+6.6%), from €69,023 to €73,588
- Accrued charges and deferred income -€1,920
no longer reported in 2025 (was €1,920)
- Gross operating margin -€22,219
down €22,219 (-40.4%), from €55,051 to €32,832
- Depreciation +€1,981
up €1,981 (+327.2%), from €606 to €2,587
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 | €82,772 | €110,710 | +€27,938 | +33.8% |
| Formation expenses | 20 | €496 | €2 | -€494 | -99.6% |
| Fixed assets | 21/28 | €6,438 | €4,345 | -€2,093 | -32.5% |
| Tangible fixed assets | 22/27 | €6,188 | €4,095 | -€2,093 | -33.8% |
| Plant, machinery and equipment | 23 | €6,188 | €4,095 | -€2,093 | -33.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €75,838 | €106,363 | +€30,525 | +40.3% |
| Amounts receivable within one year | 40/41 | €26,508 | €19,967 | -€6,541 | -24.7% |
| Trade receivables | 40 | €26,508 | €12,681 | -€13,827 | -52.2% |
| Other amounts receivable | 41 | €0 | €7,287 | +€7,287 | |
| Current investments | 50/53 | - | €11,020 | +€11,020 | |
| Cash at bank and in hand | 54/58 | €49,330 | €75,376 | +€26,046 | +52.8% |
| Total equity and liabilities | 10/49 | €82,772 | €110,710 | +€27,938 | +33.8% |
| Equity | 10/15 | €79,023 | €83,588 | +€4,565 | +5.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,023 | €73,588 | +€4,565 | +6.6% |
| Amounts payable | 17/49 | €3,749 | €27,122 | +€23,374 | +623.5% |
| Amounts payable within one year | 42/48 | €1,829 | €27,122 | +€25,294 | +1383.1% |
| Trade debts | 44 | €903 | €973 | +€70 | +7.7% |
| Suppliers | 440/4 | €903 | €973 | +€70 | +7.7% |
| Taxes, remuneration and social security | 45 | €926 | €7,399 | +€6,474 | +699.4% |
| Taxes | 450/3 | €926 | €7,399 | +€6,474 | +699.4% |
| Other amounts payable | 47/48 | - | €18,750 | +€18,750 | |
| Accrued charges and deferred income | 492/3 | €1,920 | - | -€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €606 | €2,587 | +€1,981 | +327.2% |
| Other operating charges | 640/8 | €255 | €404 | +€149 | +58.4% |
| Gross operating margin | 9900 | €55,051 | €32,832 | -€22,219 | -40.4% |
| Operating profit (loss) | 9901 | €54,191 | €29,841 | -€24,350 | -44.9% |
| Financial charges | 65/66B | €95 | €71 | -€24 | -25.6% |
| Recurring financial charges | 65 | €95 | €71 | -€24 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €54,096 | €29,770 | -€24,325 | -45.0% |
| Income taxes | 67/77 | €6,877 | €6,455 | -€421 | -6.1% |
| Profit (loss) for the period | 9904 | €47,219 | €23,315 | -€23,904 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,219 | €23,315 | -€23,904 | -50.6% |
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 7 October 2026 via checked.be.