AH 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.
AH CONSULTING
Largest movements
- Receivables within one year +€6,649
up €6,649 (+59.7%), from €11,142 to €17,791
of which Trade receivables: +€5,046
- Cash +€4,629
up €4,629 (+61.3%), from €7,550 to €12,180
mainly Net result for the year (+€20,729) and Trade debts (+€5,470)
- Tangible fixed assets +€3,127
new in 2025: €3,127
of which Plant, machinery and equipment: +€2,271
- Deferred charges and accrued income +€2,541
up €2,541 (+141%), from €1,801 to €4,343
- Profit (loss) carried forward +€20,137
up €20,137 (+37.5%), from -€53,686 to -€33,549
- Other debts -€11,274
down €11,274 (-32.7%), from €34,485 to €23,211
- Trade debts +€5,470
up €5,470 (+728%), from €751 to €6,221
- Tax, wage and social debts +€4,732
up €4,732 (+153%), from €3,103 to €7,835
of which Taxes: +€4,296
- Reserves -€1,073
down €1,073 (-6.6%), from €16,196 to €15,123
- Gross operating margin +€5,566
up €5,566 (+28.1%), from €19,803 to €25,369
- Depreciation -€1,193
down €1,193 (-91.9%), from €1,298 to €105
- Financial charges -€1,050
down €1,050 (-35.7%), from €2,939 to €1,889
- Taxes +€843
up €843 (+154%), from €548 to €1,391
- Other operating charges +€822
up €822 (+154%), from €534 to €1,357
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 | €20,493 | €37,440 | +€16,947 | +82.7% |
| Fixed assets | 21/28 | - | €3,127 | +€3,127 | |
| Tangible fixed assets | 22/27 | - | €3,127 | +€3,127 | |
| Plant, machinery and equipment | 23 | - | €2,271 | +€2,271 | |
| Furniture and vehicles | 24 | - | €856 | +€856 | |
| Current assets | 29/58 | €20,493 | €34,313 | +€13,820 | +67.4% |
| Amounts receivable within one year | 40/41 | €11,142 | €17,791 | +€6,649 | +59.7% |
| Trade receivables | 40 | €10,440 | €15,485 | +€5,046 | +48.3% |
| Other amounts receivable | 41 | €702 | €2,306 | +€1,604 | +228% |
| Cash at bank and in hand | 54/58 | €7,550 | €12,180 | +€4,629 | +61.3% |
| Deferred charges and accrued income | 490/1 | €1,801 | €4,343 | +€2,541 | +141% |
| Total equity and liabilities | 10/49 | €20,493 | €37,440 | +€16,947 | +82.7% |
| Equity | 10/15 | -€18,890 | €173 | +€19,063 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,196 | €15,123 | -€1,073 | -6.6% |
| Distributable reserves | 133 | €16,196 | €15,123 | -€1,073 | -6.6% |
| Profit (loss) carried forward | 14 | -€53,686 | -€33,549 | +€20,137 | +37.5% |
| Amounts payable | 17/49 | €39,383 | €37,267 | -€2,116 | -5.4% |
| Amounts payable within one year | 42/48 | €39,383 | €37,267 | -€2,116 | -5.4% |
| Financial debts | 43 | €1,044 | - | -€1,044 | |
| Credit institutions | 430/8 | €1,044 | - | -€1,044 | |
| Trade debts | 44 | €751 | €6,221 | +€5,470 | +728% |
| Suppliers | 440/4 | €751 | €6,221 | +€5,470 | +728% |
| Taxes, remuneration and social security | 45 | €3,103 | €7,835 | +€4,732 | +153% |
| Taxes | 450/3 | €3,103 | €7,399 | +€4,296 | +138% |
| Remuneration and social security | 454/9 | - | €436 | +€436 | |
| Other amounts payable | 47/48 | €34,485 | €23,211 | -€11,274 | -32.7% |
| Non-recurring operating income | 76A | - | €21,172 | +€21,172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,298 | €105 | -€1,193 | -91.9% |
| Other operating charges | 640/8 | €534 | €1,357 | +€822 | +154% |
| Gross operating margin | 9900 | €19,803 | €25,369 | +€5,566 | +28.1% |
| Operating profit (loss) | 9901 | €17,971 | €23,907 | +€5,937 | +33.0% |
| Financial income | 75/76B | €10 | €101 | +€91 | +870% |
| Recurring financial income | 75 | €10 | €101 | +€91 | +870% |
| Financial charges | 65/66B | €2,939 | €1,889 | -€1,050 | -35.7% |
| Recurring financial charges | 65 | €2,939 | €1,889 | -€1,050 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €15,042 | €22,120 | +€7,078 | +47.1% |
| Income taxes | 67/77 | €548 | €1,391 | +€843 | +154% |
| Profit (loss) for the period | 9904 | €14,494 | €20,729 | +€6,235 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,494 | €20,729 | +€6,235 | +43.0% |
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 21 October 2026 via checked.be.