AEROCONSULT: 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.
AEROCONSULT
Largest movements
- Cash -€70,694
down €70,694 (-96.4%), from €73,344 to €2,650
mainly Contributions, distributions and other (-€67,586) and Accrued charges and deferred income (-€29,236)
- Financial fixed assets -€29,236
down €29,236 (-5.0%), from €587,554 to €558,318
- Receivables within one year +€20,426
up €20,426 (+20.2%), from €101,292 to €121,718
of which Trade receivables: +€62,435
- Reserves -€62,242
down €62,242 (-15.8%), from €393,850 to €331,608
- Accrued charges and deferred income -€29,236
down €29,236 (-5.0%), from €587,437 to €558,200
- Other debts +€15,933
new in 2025: €15,933
- Turnover -€355,100
down €355,100 (-58.2%), from €610,421 to €255,321
- Gross operating margin -€273,148
down €273,148 (-87.9%), from €310,605 to €37,457
- Purchases and services -€96,331
down €96,331 (-30.7%), from €314,195 to €217,864
- Taxes -€94,073
down €94,073 (-91.5%), from €102,763 to €8,690
- Financial income -€8,613
down €8,613 (-82.9%), from €10,390 to €1,777
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 | €1,077,500 | €998,875 | -€78,626 | -7.3% |
| Fixed assets | 21/28 | €764,970 | €737,269 | -€27,702 | -3.6% |
| Intangible fixed assets | 21 | €176,243 | €176,243 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,174 | €2,708 | +€1,534 | +131% |
| Plant, machinery and equipment | 23 | €268 | €2,197 | +€1,929 | +719% |
| Furniture and vehicles | 24 | €906 | €512 | -€394 | -43.5% |
| Financial fixed assets | 28 | €587,554 | €558,318 | -€29,236 | -5.0% |
| Current assets | 29/58 | €312,530 | €261,606 | -€50,924 | -16.3% |
| Amounts receivable after more than one year | 29 | €136,941 | €136,941 | = | 0.0% |
| Other amounts receivable | 291 | €136,941 | €136,941 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €101,292 | €121,718 | +€20,426 | +20.2% |
| Trade receivables | 40 | €59,284 | €121,718 | +€62,435 | +105% |
| Other amounts receivable | 41 | €42,009 | €0 | -€42,009 | -100% |
| Cash at bank and in hand | 54/58 | €73,344 | €2,650 | -€70,694 | -96.4% |
| Deferred charges and accrued income | 490/1 | €953 | €297 | -€656 | -68.9% |
| Total equity and liabilities | 10/49 | €1,077,500 | €998,875 | -€78,626 | -7.3% |
| Equity | 10/15 | €412,450 | €350,208 | -€62,242 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €393,850 | €331,608 | -€62,242 | -15.8% |
| Distributable reserves | 133 | €393,850 | €331,608 | -€62,242 | -15.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €665,051 | €648,667 | -€16,384 | -2.5% |
| Amounts payable within one year | 42/48 | €77,614 | €90,467 | +€12,853 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €432 | €0 | -€432 | -100% |
| Financial debts | 43 | €26,000 | €26,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Other loans | 439 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €51,182 | €48,533 | -€2,649 | -5.2% |
| Taxes | 450/3 | €51,182 | €48,533 | -€2,649 | -5.2% |
| Other amounts payable | 47/48 | - | €15,933 | +€15,933 | |
| Accrued charges and deferred income | 492/3 | €587,437 | €558,200 | -€29,236 | -5.0% |
| Turnover | 70 | €610,421 | €255,321 | -€355,100 | -58.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €314,195 | €217,864 | -€96,331 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €933 | +€405 | +76.6% |
| Other operating charges | 640/8 | €1,707 | €2,350 | +€643 | +37.7% |
| Gross operating margin | 9900 | €310,605 | €37,457 | -€273,148 | -87.9% |
| Operating profit (loss) | 9901 | €308,370 | €34,175 | -€274,195 | -88.9% |
| Financial income | 75/76B | €10,390 | €1,777 | -€8,613 | -82.9% |
| Recurring financial income | 75 | €10,390 | €1,777 | -€8,613 | -82.9% |
| Financial charges | 65/66B | €15,768 | €21,918 | +€6,151 | +39.0% |
| Recurring financial charges | 65 | €15,768 | €21,918 | +€6,151 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €302,992 | €14,034 | -€288,958 | -95.4% |
| Income taxes | 67/77 | €102,763 | €8,690 | -€94,073 | -91.5% |
| Profit (loss) for the period | 9904 | €200,229 | €5,344 | -€194,885 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €200,229 | €5,344 | -€194,885 | -97.3% |
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 15 October 2026 via checked.be.