AEV 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.
AEV CONSULTING
Largest movements
- Cash +€12,440
up €12,440 (+24.8%), from €50,112 to €62,552
mainly Depreciation (+€11,377) and Receivables within one year (+€2,350)
- Tangible fixed assets -€11,377
down €11,377 (-18.2%), from €62,545 to €51,167
- Receivables within one year -€2,350
down €2,350 (-2.6%), from €89,416 to €87,065
of which Trade receivables: -€3,242
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€40,458
down €40,458 (-72.2%), from €56,010 to €15,552
- Financial charges -€6,162
down €6,162 (-94.0%), from €6,558 to €396
- Depreciation -€3,581
down €3,581 (-23.9%), from €14,958 to €11,377
- Other operating charges +€2,113
up €2,113 (+165%), from €1,282 to €3,395
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 | €202,822 | €201,608 | -€1,215 | -0.6% |
| Fixed assets | 21/28 | €62,545 | €51,167 | -€11,377 | -18.2% |
| Tangible fixed assets | 22/27 | €62,545 | €51,167 | -€11,377 | -18.2% |
| Land and buildings | 22 | €43,478 | €38,044 | -€5,435 | -12.5% |
| Furniture and vehicles | 24 | €11,436 | €6,464 | -€4,973 | -43.5% |
| Other tangible fixed assets | 26 | €7,630 | €6,660 | -€970 | -12.7% |
| Current assets | 29/58 | €140,278 | €150,440 | +€10,163 | +7.2% |
| Amounts receivable within one year | 40/41 | €89,416 | €87,065 | -€2,350 | -2.6% |
| Trade receivables | 40 | €67,804 | €64,562 | -€3,242 | -4.8% |
| Other amounts receivable | 41 | €21,612 | €22,503 | +€892 | +4.1% |
| Cash at bank and in hand | 54/58 | €50,112 | €62,552 | +€12,440 | +24.8% |
| Deferred charges and accrued income | 490/1 | €750 | €823 | +€73 | +9.8% |
| Total equity and liabilities | 10/49 | €202,822 | €201,608 | -€1,215 | -0.6% |
| Equity | 10/15 | €50,114 | €51,002 | +€887 | +1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,928 | €81,928 | = | 0.0% |
| Distributable reserves | 133 | €81,928 | €81,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,014 | -€37,126 | +€887 | +2.3% |
| Amounts payable | 17/49 | €152,708 | €150,606 | -€2,102 | -1.4% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €102,324 | €100,606 | -€1,717 | -1.7% |
| Trade debts | 44 | €3,686 | €1,765 | -€1,921 | -52.1% |
| Suppliers | 440/4 | €3,686 | €1,765 | -€1,921 | -52.1% |
| Taxes, remuneration and social security | 45 | €2,487 | €3,868 | +€1,381 | +55.5% |
| Taxes | 450/3 | €2,487 | €3,868 | +€1,381 | +55.5% |
| Other amounts payable | 47/48 | €96,151 | €94,973 | -€1,177 | -1.2% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,958 | €11,377 | -€3,581 | -23.9% |
| Other operating charges | 640/8 | €1,282 | €3,395 | +€2,113 | +165% |
| Gross operating margin | 9900 | €56,010 | €15,552 | -€40,458 | -72.2% |
| Operating profit (loss) | 9901 | €39,770 | €780 | -€38,990 | -98.0% |
| Financial income | 75/76B | €946 | €1,239 | +€293 | +30.9% |
| Recurring financial income | 75 | €946 | €1,239 | +€293 | +30.9% |
| Financial charges | 65/66B | €6,558 | €396 | -€6,162 | -94.0% |
| Recurring financial charges | 65 | €6,558 | €396 | -€6,162 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €34,158 | €1,622 | -€32,536 | -95.3% |
| Income taxes | 67/77 | €257 | €241 | -€15 | -5.9% |
| Profit (loss) for the period | 9904 | €33,901 | €1,381 | -€32,520 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,901 | €1,381 | -€32,520 | -95.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.