AEH 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.
AEH CONSULTING
Largest movements
- Receivables within one year -€21,587
down €21,587 (-24.4%), from €88,601 to €67,014
of which Trade receivables: -€24,435
- Cash +€14,547
up €14,547 (+108%), from €13,450 to €27,997
mainly Receivables within one year (+€21,587) and Net result for the year (+€20,189)
- Trade debts -€35,225
down €35,225 (-51.5%), from €68,455 to €33,230
- Reserves +€20,000
up €20,000 (+63.9%), from €31,303 to €51,303
- Tax, wage and social debts +€9,043
up €9,043 (+36.8%), from €24,584 to €33,628
of which Taxes: +€14,120
- Gross operating margin -€11,090
down €11,090 (-9.7%), from €114,390 to €103,299
- Taxes -€4,010
down €4,010 (-27.2%), from €14,736 to €10,726
- Staff costs +€3,479
up €3,479 (+6.6%), from €52,854 to €56,333
- Other operating charges -€2,786
down €2,786 (-34.8%), from €7,994 to €5,208
- Depreciation +€2,408
up €2,408 (+70.0%), from €3,440 to €5,848
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 | €130,017 | €123,689 | -€6,328 | -4.9% |
| Fixed assets | 21/28 | €24,414 | €24,587 | +€173 | +0.7% |
| Tangible fixed assets | 22/27 | €24,414 | €24,587 | +€173 | +0.7% |
| Land and buildings | 22 | €4,610 | €8,946 | +€4,335 | +94.0% |
| Furniture and vehicles | 24 | €17,043 | €13,339 | -€3,704 | -21.7% |
| Other tangible fixed assets | 26 | €2,761 | €2,302 | -€459 | -16.6% |
| Current assets | 29/58 | €105,603 | €99,102 | -€6,501 | -6.2% |
| Amounts receivable within one year | 40/41 | €88,601 | €67,014 | -€21,587 | -24.4% |
| Trade receivables | 40 | €85,693 | €61,258 | -€24,435 | -28.5% |
| Other amounts receivable | 41 | €2,908 | €5,756 | +€2,848 | +97.9% |
| Cash at bank and in hand | 54/58 | €13,450 | €27,997 | +€14,547 | +108% |
| Deferred charges and accrued income | 490/1 | €3,552 | €4,092 | +€540 | +15.2% |
| Total equity and liabilities | 10/49 | €130,017 | €123,689 | -€6,328 | -4.9% |
| Equity | 10/15 | €36,642 | €56,831 | +€20,189 | +55.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €31,303 | €51,303 | +€20,000 | +63.9% |
| Non-distributable reserves | 130/1 | €31,303 | €51,303 | +€20,000 | +63.9% |
| Other | 1319 | €31,303 | €51,303 | +€20,000 | +63.9% |
| Profit (loss) carried forward | 14 | €3,339 | €3,529 | +€189 | +5.7% |
| Amounts payable | 17/49 | €93,375 | €66,858 | -€26,517 | -28.4% |
| Amounts payable within one year | 42/48 | €93,039 | €66,858 | -€26,181 | -28.1% |
| Trade debts | 44 | €68,455 | €33,230 | -€35,225 | -51.5% |
| Suppliers | 440/4 | €68,455 | €33,230 | -€35,225 | -51.5% |
| Taxes, remuneration and social security | 45 | €24,584 | €33,628 | +€9,043 | +36.8% |
| Taxes | 450/3 | €11,229 | €25,349 | +€14,120 | +126% |
| Remuneration and social security | 454/9 | €13,356 | €8,279 | -€5,077 | -38.0% |
| Accrued charges and deferred income | 492/3 | €336 | - | -€336 | |
| Remuneration, social security and pensions | 62 | €52,854 | €56,333 | +€3,479 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,440 | €5,848 | +€2,408 | +70.0% |
| Other operating charges | 640/8 | €7,994 | €5,208 | -€2,786 | -34.8% |
| Gross operating margin | 9900 | €114,390 | €103,299 | -€11,090 | -9.7% |
| Operating profit (loss) | 9901 | €50,102 | €35,911 | -€14,191 | -28.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +179% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +179% |
| Financial charges | 65/66B | €4,063 | €4,996 | +€933 | +23.0% |
| Recurring financial charges | 65 | €4,063 | €4,996 | +€933 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €46,039 | €30,916 | -€15,123 | -32.8% |
| Income taxes | 67/77 | €14,736 | €10,726 | -€4,010 | -27.2% |
| Profit (loss) for the period | 9904 | €31,303 | €20,189 | -€11,113 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,303 | €20,189 | -€11,113 | -35.5% |
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 31 October 2026 via checked.be.