AEC CONSULTING: 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.
AEC CONSULTING
Largest movements
- Receivables within one year -€12,849
down €12,849 (-61.8%), from €20,777 to €7,928
of which Trade receivables: -€8,881
- Cash +€10,442
up €10,442 (+39.3%), from €26,573 to €37,016
mainly Other debts (+€15,088) and Receivables within one year (+€12,849)
- Tangible fixed assets -€1,718
down €1,718 (-32.8%), from €5,237 to €3,519
of which Other tangible fixed assets: -€1,170
- Other debts +€15,088
new in 2025: €15,088
- Profit (loss) carried forward -€14,776
down €14,776 (-41.9%), from €35,299 to €20,523
- Tax, wage and social debts -€3,881
down €3,881 (-28.3%), from €13,734 to €9,853
of which Taxes: -€2,122
- Trade debts -€555
down €555 (-32.6%), from €1,704 to €1,149
- Gross operating margin -€23,498
down €23,498 (-73.7%), from €31,864 to €8,366
- Taxes -€3,585
down €3,585 (-52.3%), from €6,854 to €3,270
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 | €52,738 | €48,613 | -€4,124 | -7.8% |
| Fixed assets | 21/28 | €5,387 | €3,669 | -€1,718 | -31.9% |
| Tangible fixed assets | 22/27 | €5,237 | €3,519 | -€1,718 | -32.8% |
| Furniture and vehicles | 24 | €810 | €262 | -€548 | -67.6% |
| Other tangible fixed assets | 26 | €4,427 | €3,257 | -€1,170 | -26.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €47,351 | €44,944 | -€2,407 | -5.1% |
| Amounts receivable within one year | 40/41 | €20,777 | €7,928 | -€12,849 | -61.8% |
| Trade receivables | 40 | €14,777 | €5,896 | -€8,881 | -60.1% |
| Other amounts receivable | 41 | €6,000 | €2,032 | -€3,968 | -66.1% |
| Cash at bank and in hand | 54/58 | €26,573 | €37,016 | +€10,442 | +39.3% |
| Total equity and liabilities | 10/49 | €52,738 | €48,613 | -€4,124 | -7.8% |
| Equity | 10/15 | €37,299 | €22,523 | -€14,776 | -39.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,299 | €20,523 | -€14,776 | -41.9% |
| Amounts payable | 17/49 | €15,438 | €26,090 | +€10,652 | +69.0% |
| Amounts payable within one year | 42/48 | €15,438 | €26,090 | +€10,652 | +69.0% |
| Trade debts | 44 | €1,704 | €1,149 | -€555 | -32.6% |
| Suppliers | 440/4 | €1,704 | €1,149 | -€555 | -32.6% |
| Taxes, remuneration and social security | 45 | €13,734 | €9,853 | -€3,881 | -28.3% |
| Taxes | 450/3 | €11,975 | €9,853 | -€2,122 | -17.7% |
| Remuneration and social security | 454/9 | €1,759 | - | -€1,759 | |
| Other amounts payable | 47/48 | - | €15,088 | +€15,088 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,006 | €1,718 | -€288 | -14.4% |
| Other operating charges | 640/8 | €532 | €251 | -€281 | -52.9% |
| Gross operating margin | 9900 | €31,864 | €8,366 | -€23,498 | -73.7% |
| Operating profit (loss) | 9901 | €29,326 | €6,397 | -€22,929 | -78.2% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €29,172 | €6,244 | -€22,929 | -78.6% |
| Income taxes | 67/77 | €6,854 | €3,270 | -€3,585 | -52.3% |
| Profit (loss) for the period | 9904 | €22,318 | €2,974 | -€19,344 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,318 | €2,974 | -€19,344 | -86.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.