AHA 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.
AHA CONSULT
Largest movements
- Receivables within one year +€30,635
up €30,635 (+437%), from €7,017 to €37,652
of which Trade receivables: +€31,348
- Tangible fixed assets +€25,986
up €25,986 (+1,098%), from €2,367 to €28,354
of which Other tangible fixed assets: +€19,936
- Cash +€15,320
up €15,320 (+27.9%), from €54,845 to €70,164
mainly Net result for the year (+€54,085) and Tax, wage and social debts (+€9,201)
- Profit (loss) carried forward +€54,085
up €54,085 (+149%), from €36,400 to €90,485
- Tax, wage and social debts +€9,201
up €9,201 (+55.3%), from €16,649 to €25,849
of which Taxes: +€12,836
- Other debts +€8,788
up €8,788 (+103%), from €8,548 to €17,337
- Gross operating margin +€24,300
up €24,300 (+51.5%), from €47,203 to €71,503
- Taxes +€4,458
up €4,458 (+45.3%), from €9,850 to €14,308
- Depreciation +€1,678
up €1,678 (+315%), from €532 to €2,210
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,606 | €136,928 | +€72,321 | +112% |
| Fixed assets | 21/28 | €2,367 | €28,354 | +€25,986 | +1,098% |
| Tangible fixed assets | 22/27 | €2,367 | €28,354 | +€25,986 | +1,098% |
| Furniture and vehicles | 24 | €2,367 | €8,418 | +€6,050 | +256% |
| Other tangible fixed assets | 26 | - | €19,936 | +€19,936 | |
| Current assets | 29/58 | €62,239 | €108,574 | +€46,335 | +74.4% |
| Amounts receivable within one year | 40/41 | €7,017 | €37,652 | +€30,635 | +437% |
| Trade receivables | 40 | €6,305 | €37,652 | +€31,348 | +497% |
| Other amounts receivable | 41 | €712 | - | -€712 | |
| Cash at bank and in hand | 54/58 | €54,845 | €70,164 | +€15,320 | +27.9% |
| Deferred charges and accrued income | 490/1 | €377 | €757 | +€380 | +101% |
| Total equity and liabilities | 10/49 | €64,606 | €136,928 | +€72,321 | +112% |
| Equity | 10/15 | €38,400 | €92,485 | +€54,085 | +141% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,400 | €90,485 | +€54,085 | +149% |
| Amounts payable | 17/49 | €26,207 | €44,443 | +€18,236 | +69.6% |
| Amounts payable within one year | 42/48 | €26,207 | €44,443 | +€18,236 | +69.6% |
| Trade debts | 44 | €1,010 | €1,257 | +€247 | +24.5% |
| Suppliers | 440/4 | €1,010 | €1,257 | +€247 | +24.5% |
| Taxes, remuneration and social security | 45 | €16,649 | €25,849 | +€9,201 | +55.3% |
| Taxes | 450/3 | €13,014 | €25,849 | +€12,836 | +98.6% |
| Remuneration and social security | 454/9 | €3,635 | - | -€3,635 | |
| Other amounts payable | 47/48 | €8,548 | €17,337 | +€8,788 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €532 | €2,210 | +€1,678 | +315% |
| Other operating charges | 640/8 | €1,142 | €775 | -€367 | -32.1% |
| Gross operating margin | 9900 | €47,203 | €71,503 | +€24,300 | +51.5% |
| Operating profit (loss) | 9901 | €45,529 | €68,518 | +€22,989 | +50.5% |
| Financial income | 75/76B | €1 | €3 | +€3 | +502% |
| Recurring financial income | 75 | €1 | €3 | +€3 | +502% |
| Financial charges | 65/66B | €123 | €128 | +€5 | +4.0% |
| Recurring financial charges | 65 | €123 | €128 | +€5 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €45,407 | €68,393 | +€22,986 | +50.6% |
| Income taxes | 67/77 | €9,850 | €14,308 | +€4,458 | +45.3% |
| Profit (loss) for the period | 9904 | €35,557 | €54,085 | +€18,528 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,557 | €54,085 | +€18,528 | +52.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.