AEROTEST CONSULT: 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.
AEROTEST CONSULT
Largest movements
- Cash -€10,451
down €10,451 (-60.2%), from €17,354 to €6,903
mainly Net result for the year (-€4,177) and Deferred charges and accrued income (-€2,523)
- Deferred charges and accrued income +€2,523
up €2,523 (+727%), from €347 to €2,870
- Receivables within one year +€1,623
up €1,623 (+2,985%), from €54 to €1,677
of which Other amounts receivable: +€1,677
- Profit (loss) carried forward -€4,177
down €4,177, from €791 to -€3,386
- Other debts -€1,895
down €1,895 (-16.6%), from €11,441 to €9,546
- Tax, wage and social debts -€234
down €234 (-44.8%), from €523 to €289
- Gross operating margin -€10,536
down €10,536, from €7,364 to -€3,171
- Other operating charges +€775
up €775 (+688%), from €113 to €888
- Taxes -€153
down €153 (-69.2%), from €221 to €68
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 | €17,755 | €11,449 | -€6,306 | -35.5% |
| Current assets | 29/58 | €17,755 | €11,449 | -€6,306 | -35.5% |
| Amounts receivable within one year | 40/41 | €54 | €1,677 | +€1,623 | +2,985% |
| Trade receivables | 40 | €54 | - | -€54 | |
| Other amounts receivable | 41 | - | €1,677 | +€1,677 | |
| Cash at bank and in hand | 54/58 | €17,354 | €6,903 | -€10,451 | -60.2% |
| Deferred charges and accrued income | 490/1 | €347 | €2,870 | +€2,523 | +727% |
| Total equity and liabilities | 10/49 | €17,755 | €11,449 | -€6,306 | -35.5% |
| Equity | 10/15 | €5,791 | €1,614 | -€4,177 | -72.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €791 | -€3,386 | -€4,177 | |
| Amounts payable | 17/49 | €11,964 | €9,835 | -€2,129 | -17.8% |
| Amounts payable within one year | 42/48 | €11,964 | €9,835 | -€2,129 | -17.8% |
| Taxes, remuneration and social security | 45 | €523 | €289 | -€234 | -44.8% |
| Taxes | 450/3 | €523 | €289 | -€234 | -44.8% |
| Other amounts payable | 47/48 | €11,441 | €9,546 | -€1,895 | -16.6% |
| Other operating charges | 640/8 | €113 | €888 | +€775 | +688% |
| Gross operating margin | 9900 | €7,364 | -€3,171 | -€10,536 | |
| Operating profit (loss) | 9901 | €7,252 | -€4,059 | -€11,311 | |
| Financial charges | 65/66B | €50 | €50 | = | 0.0% |
| Recurring financial charges | 65 | €50 | €50 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,202 | -€4,109 | -€11,311 | |
| Income taxes | 67/77 | €221 | €68 | -€153 | -69.2% |
| Profit (loss) for the period | 9904 | €6,981 | -€4,177 | -€11,158 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,981 | -€4,177 | -€11,158 |
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.