AGGREGATE CONSULTANTS: what changed
Two fiscal 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.
AGGREGATE CONSULTANTS
Largest movements
- Current investments +€100,000
up €100,000 (+22.2%), from €450,000 to €550,000
- Reserves +€115,674
up €115,674 (+20.0%), from €578,508 to €694,182
of which Distributable reserves: +€115,674
- Tax, wage and social debts -€8,114
down €8,114 (-28.9%), from €28,119 to €20,005
- Taxes +€5,770
up €5,770 (+11.8%), from €48,840 to €54,609
- Gross operating margin +€2,470
up €2,470 (+1.6%), from €158,870 to €161,340
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.
Cash bridge derived
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 | €626,994 | €735,314 | +€108,321 | +17.3% |
| Fixed assets | 21/28 | €485 | €1,836 | +€1,352 | +278.9% |
| Tangible fixed assets | 22/27 | €485 | €1,836 | +€1,352 | +278.9% |
| Plant, machinery and equipment | 23 | €485 | €323 | -€162 | -33.3% |
| Furniture and vehicles | 24 | €0 | €1,513 | +€1,513 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €626,509 | €733,478 | +€106,969 | +17.1% |
| Amounts receivable within one year | 40/41 | €33,847 | €35,337 | +€1,490 | +4.4% |
| Trade receivables | 40 | €33,847 | €31,783 | -€2,064 | -6.1% |
| Other amounts receivable | 41 | €0 | €3,554 | +€3,554 | |
| Current investments | 50/53 | €450,000 | €550,000 | +€100,000 | +22.2% |
| Cash at bank and in hand | 54/58 | €138,192 | €145,240 | +€7,048 | +5.1% |
| Deferred charges and accrued income | 490/1 | €4,470 | €2,900 | -€1,570 | -35.1% |
| Total equity and liabilities | 10/49 | €626,994 | €735,314 | +€108,321 | +17.3% |
| Equity | 10/15 | €597,100 | €712,774 | +€115,674 | +19.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €578,508 | €694,182 | +€115,674 | +20.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €578,508 | €694,182 | +€115,674 | +20.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,894 | €22,540 | -€7,354 | -24.6% |
| Amounts payable within one year | 42/48 | €29,894 | €22,540 | -€7,354 | -24.6% |
| Trade debts | 44 | €1,476 | €2,191 | +€715 | +48.4% |
| Suppliers | 440/4 | €1,476 | €2,191 | +€715 | +48.4% |
| Taxes, remuneration and social security | 45 | €28,119 | €20,005 | -€8,114 | -28.9% |
| Taxes | 450/3 | €28,119 | €20,005 | -€8,114 | -28.9% |
| Other amounts payable | 47/48 | €299 | €344 | +€46 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €284 | -€381 | -57.3% |
| Other operating charges | 640/8 | €1,970 | €798 | -€1,171 | -59.5% |
| Gross operating margin | 9900 | €158,870 | €161,340 | +€2,470 | +1.6% |
| Operating profit (loss) | 9901 | €156,236 | €160,258 | +€4,022 | +2.6% |
| Financial income | 75/76B | €9,730 | €10,193 | +€463 | +4.8% |
| Recurring financial income | 75 | €9,730 | €10,193 | +€463 | +4.8% |
| Financial charges | 65/66B | €76 | €167 | +€91 | +119.7% |
| Recurring financial charges | 65 | €76 | €167 | +€91 | +119.7% |
| Profit (loss) for the period before taxes | 9903 | €165,889 | €170,283 | +€4,394 | +2.6% |
| Income taxes | 67/77 | €48,840 | €54,609 | +€5,770 | +11.8% |
| Profit (loss) for the period | 9904 | €117,050 | €115,674 | -€1,376 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €117,050 | €115,674 | -€1,376 | -1.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.