AEM 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.
AEM Consulting
Largest movements
- Receivables within one year +€33,776
up €33,776 (+219%), from €15,390 to €49,166
of which Other amounts receivable: +€30,115
- Cash -€2,473
down €2,473 (-35.7%), from €6,919 to €4,446
mainly Receivables within one year (-€33,776) and Contributions, distributions and other (-€1,666)
- Tangible fixed assets -€622
down €622 (-40.3%), from €1,544 to €922
- Reserves +€15,417
up €15,417 (+114%), from €13,510 to €28,927
- Tax, wage and social debts +€12,911
up €12,911 (+166%), from €7,798 to €20,709
of which Taxes: +€11,111
- Other debts +€1,666
new in 2025: €1,666
- Gross operating margin +€5,185
up €5,185 (+26.0%), from €19,934 to €25,119
- Taxes +€1,918
up €1,918 (+36.1%), from €5,309 to €7,227
- Financial income +€1,023
up €1,023 (+390%), from €262 to €1,285
- Depreciation +€301
up €301 (+93.6%), from €321 to €622
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 | €24,083 | €54,534 | +€30,451 | +126% |
| Fixed assets | 21/28 | €1,544 | €922 | -€622 | -40.3% |
| Tangible fixed assets | 22/27 | €1,544 | €922 | -€622 | -40.3% |
| Furniture and vehicles | 24 | €1,544 | €922 | -€622 | -40.3% |
| Current assets | 29/58 | €22,539 | €53,612 | +€31,073 | +138% |
| Amounts receivable within one year | 40/41 | €15,390 | €49,166 | +€33,776 | +219% |
| Trade receivables | 40 | €6,776 | €10,436 | +€3,660 | +54.0% |
| Other amounts receivable | 41 | €8,614 | €38,730 | +€30,115 | +350% |
| Cash at bank and in hand | 54/58 | €6,919 | €4,446 | -€2,473 | -35.7% |
| Deferred charges and accrued income | 490/1 | €230 | - | -€230 | |
| Total equity and liabilities | 10/49 | €24,083 | €54,534 | +€30,451 | +126% |
| Equity | 10/15 | €14,010 | €29,427 | +€15,417 | +110% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €13,510 | €28,927 | +€15,417 | +114% |
| Distributable reserves | 133 | €13,510 | €28,927 | +€15,417 | +114% |
| Amounts payable | 17/49 | €10,073 | €25,107 | +€15,035 | +149% |
| Amounts payable within one year | 42/48 | €10,073 | €25,107 | +€15,035 | +149% |
| Trade debts | 44 | €2,275 | €2,733 | +€458 | +20.1% |
| Suppliers | 440/4 | €2,275 | €2,733 | +€458 | +20.1% |
| Taxes, remuneration and social security | 45 | €7,798 | €20,709 | +€12,911 | +166% |
| Taxes | 450/3 | €7,798 | €18,909 | +€11,111 | +142% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €622 | +€301 | +93.6% |
| Other operating charges | 640/8 | €1,013 | €1,044 | +€31 | +3.1% |
| Gross operating margin | 9900 | €19,934 | €25,119 | +€5,185 | +26.0% |
| Operating profit (loss) | 9901 | €18,601 | €23,204 | +€4,603 | +24.7% |
| Financial income | 75/76B | €262 | €1,285 | +€1,023 | +390% |
| Recurring financial income | 75 | €262 | €1,285 | +€1,023 | +390% |
| Financial charges | 65/66B | €44 | €179 | +€136 | +312% |
| Recurring financial charges | 65 | €44 | €179 | +€136 | +312% |
| Profit (loss) for the period before taxes | 9903 | €18,819 | €24,309 | +€5,490 | +29.2% |
| Income taxes | 67/77 | €5,309 | €7,227 | +€1,918 | +36.1% |
| Profit (loss) for the period | 9904 | €13,510 | €17,083 | +€3,572 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,510 | €17,083 | +€3,572 | +26.4% |
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 20 October 2026 via checked.be.