AEROSPACE & MACHINING CONSULTING: what changed
AEROSPACE & MACHINING CONSULTING
Largest movements
- Current investments -€175,000
down €175,000 (-100%), from €175,000 to €0
- Cash +€71,280
up €71,280 (+340%), from €20,991 to €92,271
mainly Current investments (+€175,000) and Receivables within one year (+€13,410)
- Receivables within one year -€13,410
down €13,410 (-65.2%), from €20,570 to €7,160
of which Other amounts receivable: -€8,796
- Tangible fixed assets -€8,705
down €8,705 (-23.2%), from €37,499 to €28,794
of which Furniture and vehicles: -€8,465
- Other debts -€57,437
down €57,437 (-51.4%), from €111,697 to €54,260
- Reserves -€44,000
down €44,000 (-43.6%), from €100,860 to €56,860
of which Distributable reserves: -€44,000
- Profit (loss) carried forward -€25,298
down €25,298 (-96.2%), from €26,299 to €1,001
- Gross operating margin -€80,192
down €80,192 (-87.6%), from €91,582 to €11,390
- Taxes -€20,451
down €20,451 (-88.2%), from €23,178 to €2,727
- Depreciation +€2,679
up €2,679 (+44.4%), from €6,026 to €8,705
- Financial income -€1,974
down €1,974 (-49.0%), from €4,031 to €2,057
- Other operating charges -€1,313
down €1,313 (-58.6%), from €2,241 to €928
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,574 | €131,947 | -€125,627 | -48.8% |
| Fixed assets | 21/28 | €37,499 | €28,794 | -€8,705 | -23.2% |
| Tangible fixed assets | 22/27 | €37,499 | €28,794 | -€8,705 | -23.2% |
| Plant, machinery and equipment | 23 | €1,199 | €958 | -€240 | -20.1% |
| Furniture and vehicles | 24 | €36,300 | €27,836 | -€8,465 | -23.3% |
| Current assets | 29/58 | €220,075 | €103,153 | -€116,922 | -53.1% |
| Amounts receivable after more than one year | 29 | €3,514 | €3,721 | +€208 | +5.9% |
| Other amounts receivable | 291 | €3,514 | €3,721 | +€208 | +5.9% |
| Amounts receivable within one year | 40/41 | €20,570 | €7,160 | -€13,410 | -65.2% |
| Trade receivables | 40 | €8,996 | €4,382 | -€4,614 | -51.3% |
| Other amounts receivable | 41 | €11,574 | €2,778 | -€8,796 | -76.0% |
| Current investments | 50/53 | €175,000 | €0 | -€175,000 | -100% |
| Cash at bank and in hand | 54/58 | €20,991 | €92,271 | +€71,280 | +340% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €257,574 | €131,947 | -€125,627 | -48.8% |
| Equity | 10/15 | €145,759 | €76,461 | -€69,298 | -47.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,860 | €56,860 | -€44,000 | -43.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €99,000 | €55,000 | -€44,000 | -44.4% |
| Profit (loss) carried forward | 14 | €26,299 | €1,001 | -€25,298 | -96.2% |
| Amounts payable | 17/49 | €111,815 | €55,486 | -€56,329 | -50.4% |
| Amounts payable within one year | 42/48 | €111,815 | €55,486 | -€56,329 | -50.4% |
| Trade debts | 44 | €119 | €381 | +€263 | +221% |
| Suppliers | 440/4 | €119 | €381 | +€263 | +221% |
| Taxes, remuneration and social security | 45 | €0 | €845 | +€845 | |
| Taxes | 450/3 | €0 | €845 | +€845 | |
| Other amounts payable | 47/48 | €111,697 | €54,260 | -€57,437 | -51.4% |
| Non-recurring operating income | 76A | €4,784 | €0 | -€4,784 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,026 | €8,705 | +€2,679 | +44.4% |
| Other operating charges | 640/8 | €2,241 | €928 | -€1,313 | -58.6% |
| Gross operating margin | 9900 | €91,582 | €11,390 | -€80,192 | -87.6% |
| Operating profit (loss) | 9901 | €83,314 | €1,757 | -€81,558 | -97.9% |
| Financial income | 75/76B | €4,031 | €2,057 | -€1,974 | -49.0% |
| Recurring financial income | 75 | €4,031 | €2,057 | -€1,974 | -49.0% |
| Financial charges | 65/66B | €126 | €87 | -€38 | -30.4% |
| Recurring financial charges | 65 | €126 | €87 | -€38 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €87,220 | €3,726 | -€83,493 | -95.7% |
| Income taxes | 67/77 | €23,178 | €2,727 | -€20,451 | -88.2% |
| Profit (loss) for the period | 9904 | €64,042 | €1,000 | -€63,042 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,042 | €1,000 | -€63,042 | -98.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.