AECONSULT: 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.
AECONSULT
Largest movements
- Cash -€34,564
down €34,564 (-44.4%), from €77,834 to €43,270
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€13,542)
- Profit (loss) carried forward -€40,735
down €40,735 (-91.8%), from €44,360 to €3,625
- Other debts +€20,423
up €20,423 (+120.8%), from €16,903 to €37,325
- Tax, wage and social debts -€13,542
down €13,542 (-67.9%), from €19,943 to €6,401
- Gross operating margin +€3,807
up €3,807 (+4.9%), from €77,288 to €81,094
- Taxes +€878
up €878 (+4.7%), from €18,850 to €19,728
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 | €86,619 | €52,692 | -€33,927 | -39.2% |
| Fixed assets | 21/28 | €1,404 | €1,239 | -€165 | -11.7% |
| Tangible fixed assets | 22/27 | €1,404 | €1,239 | -€165 | -11.7% |
| Furniture and vehicles | 24 | €1,404 | €1,239 | -€165 | -11.7% |
| Current assets | 29/58 | €85,215 | €51,453 | -€33,762 | -39.6% |
| Amounts receivable within one year | 40/41 | €7,381 | €7,728 | +€347 | +4.7% |
| Trade receivables | 40 | €7,381 | €7,150 | -€231 | -3.1% |
| Other amounts receivable | 41 | - | €578 | +€578 | |
| Cash at bank and in hand | 54/58 | €77,834 | €43,270 | -€34,564 | -44.4% |
| Deferred charges and accrued income | 490/1 | - | €455 | +€455 | |
| Total equity and liabilities | 10/49 | €86,619 | €52,692 | -€33,927 | -39.2% |
| Equity | 10/15 | €49,360 | €8,625 | -€40,735 | -82.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,360 | €3,625 | -€40,735 | -91.8% |
| Amounts payable | 17/49 | €37,259 | €44,067 | +€6,808 | +18.3% |
| Amounts payable within one year | 42/48 | €37,180 | €44,067 | +€6,888 | +18.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €334 | €341 | +€7 | +2.0% |
| Suppliers | 440/4 | €334 | €341 | +€7 | +2.0% |
| Taxes, remuneration and social security | 45 | €19,943 | €6,401 | -€13,542 | -67.9% |
| Taxes | 450/3 | €19,943 | €6,401 | -€13,542 | -67.9% |
| Other amounts payable | 47/48 | €16,903 | €37,325 | +€20,423 | +120.8% |
| Accrued charges and deferred income | 492/3 | €79 | €0 | -€79 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €676 | €938 | +€262 | +38.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €77,288 | €81,094 | +€3,807 | +4.9% |
| Operating profit (loss) | 9901 | €76,225 | €79,757 | +€3,532 | +4.6% |
| Financial charges | 65/66B | €776 | €764 | -€13 | -1.6% |
| Recurring financial charges | 65 | €776 | €764 | -€13 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €75,448 | €78,993 | +€3,545 | +4.7% |
| Income taxes | 67/77 | €18,850 | €19,728 | +€878 | +4.7% |
| Profit (loss) for the period | 9904 | €56,598 | €59,265 | +€2,667 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,598 | €59,265 | +€2,667 | +4.7% |
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 12 October 2026 via checked.be.