Aeon 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.
Aeon Consulting
Largest movements
- Receivables within one year -€21,482
down €21,482 (-51.6%), from €41,670 to €20,188
of which Other amounts receivable: -€17,412
- Tangible fixed assets +€18,504
up €18,504 (+402%), from €4,598 to €23,102
- Reserves +€33,013
up €33,013 (+60.1%), from €54,907 to €87,921
- Tax, wage and social debts -€18,392
down €18,392 (-63.4%), from €29,010 to €10,618
- Other debts -€14,726
down €14,726 (-26.6%), from €55,296 to €40,571
- Trade debts -€3,434
no longer reported in 2025 (was €3,434)
- Provisions -€28,187
down €28,187 (-97.2%), from €29,003 to €817
- Financial charges +€27,625
up €27,625 (+689%), from €4,012 to €31,636
- Gross operating margin +€20,960
up €20,960 (+32.8%), from €63,869 to €84,829
- Depreciation +€2,316
up €2,316 (+68.1%), from €3,403 to €5,719
- Taxes -€873
down €873 (-6.1%), from €14,264 to €13,391
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 | €187,651 | €184,150 | -€3,501 | -1.9% |
| Fixed assets | 21/28 | €4,598 | €23,102 | +€18,504 | +402% |
| Tangible fixed assets | 22/27 | €4,598 | €23,102 | +€18,504 | +402% |
| Furniture and vehicles | 24 | €4,598 | €23,102 | +€18,504 | +402% |
| Current assets | 29/58 | €183,053 | €161,048 | -€22,005 | -12.0% |
| Amounts receivable within one year | 40/41 | €41,670 | €20,188 | -€21,482 | -51.6% |
| Trade receivables | 40 | €24,149 | €20,079 | -€4,070 | -16.9% |
| Other amounts receivable | 41 | €17,521 | €109 | -€17,412 | -99.4% |
| Cash at bank and in hand | 54/58 | €140,949 | €140,860 | -€89 | -0.1% |
| Deferred charges and accrued income | 490/1 | €435 | - | -€435 | |
| Total equity and liabilities | 10/49 | €187,651 | €184,150 | -€3,501 | -1.9% |
| Equity | 10/15 | €69,907 | €102,921 | +€33,013 | +47.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €54,907 | €87,921 | +€33,013 | +60.1% |
| Distributable reserves | 133 | €54,907 | €87,921 | +€33,013 | +60.1% |
| Provisions and deferred taxes | 16 | €29,003 | €29,820 | +€817 | +2.8% |
| Provisions for liabilities and charges | 160/5 | €29,003 | €29,820 | +€817 | +2.8% |
| Other liabilities and charges | 164/5 | €29,003 | €29,820 | +€817 | +2.8% |
| Amounts payable | 17/49 | €88,740 | €51,409 | -€37,331 | -42.1% |
| Amounts payable within one year | 42/48 | €87,740 | €51,409 | -€36,331 | -41.4% |
| Financial debts | 43 | - | €220 | +€220 | |
| Credit institutions | 430/8 | - | €220 | +€220 | |
| Trade debts | 44 | €3,434 | - | -€3,434 | |
| Suppliers | 440/4 | €3,434 | - | -€3,434 | |
| Taxes, remuneration and social security | 45 | €29,010 | €10,618 | -€18,392 | -63.4% |
| Taxes | 450/3 | €29,010 | €10,618 | -€18,392 | -63.4% |
| Other amounts payable | 47/48 | €55,296 | €40,571 | -€14,726 | -26.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,403 | €5,719 | +€2,316 | +68.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €29,003 | €817 | -€28,187 | -97.2% |
| Other operating charges | 640/8 | €399 | €850 | +€451 | +113% |
| Non-recurring operating charges | 66A | - | €614 | +€614 | |
| Gross operating margin | 9900 | €63,869 | €84,829 | +€20,960 | +32.8% |
| Operating profit (loss) | 9901 | €31,064 | €76,829 | +€45,765 | +147% |
| Financial income | 75/76B | €1,604 | €1,211 | -€393 | -24.5% |
| Recurring financial income | 75 | €1,604 | €1,211 | -€393 | -24.5% |
| Financial charges | 65/66B | €4,012 | €31,636 | +€27,625 | +689% |
| Recurring financial charges | 65 | €4,012 | €31,636 | +€27,625 | +689% |
| Profit (loss) for the period before taxes | 9903 | €28,656 | €46,404 | +€17,748 | +61.9% |
| Income taxes | 67/77 | €14,264 | €13,391 | -€873 | -6.1% |
| Profit (loss) for the period | 9904 | €14,392 | €33,013 | +€18,621 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €14,392 | €33,013 | +€18,621 | +129% |
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 23 October 2026 via checked.be.