AHEAD 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.
AHEAD CONSULT
Largest movements
- Receivables within one year -€87,960
down €87,960 (-59.8%), from €147,096 to €59,137
of which Trade receivables: -€82,515
- Stocks and contracts +€30,200
new in 2022: €30,200
- Receivables after one year +€20,766
new in 2022: €20,766
- Tangible fixed assets -€7,105
down €7,105 (-16.9%), from €42,059 to €34,953
- Advances received -€86,410
down €86,410 (-100.0%), from €86,410 to €0
- Trade debts +€19,832
up €19,832 (+84.1%), from €23,583 to €43,415
- Tax, wage and social debts +€18,627
up €18,627 (+72.0%), from €25,862 to €44,490
- Profit (loss) carried forward +€12,596
up €12,596 (+79.4%), from €15,858 to €28,453
- Debts after one year -€10,083
down €10,083 (-79.9%), from €12,621 to €2,538
- Gross operating margin +€42,671
up €42,671 (+145.6%), from €29,315 to €71,985
- Write-downs +€42,340
new in 2022: €42,340
- Depreciation +€2,672
up €2,672 (+28.1%), from €9,522 to €12,194
- Financial income +€1,419
new in 2022: €1,419
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,939 | €150,048 | -€43,891 | -22.6% |
| Fixed assets | 21/28 | €42,059 | €34,953 | -€7,105 | -16.9% |
| Tangible fixed assets | 22/27 | €42,059 | €34,953 | -€7,105 | -16.9% |
| Furniture and vehicles | 24 | €42,059 | €34,953 | -€7,105 | -16.9% |
| Current assets | 29/58 | €151,881 | €115,095 | -€36,786 | -24.2% |
| Amounts receivable after more than one year | 29 | - | €20,766 | +€20,766 | |
| Other amounts receivable | 291 | - | €20,766 | +€20,766 | |
| Stocks and contracts in progress | 3 | - | €30,200 | +€30,200 | |
| Stocks | 30/36 | - | €30,200 | +€30,200 | |
| Amounts receivable within one year | 40/41 | €147,096 | €59,137 | -€87,960 | -59.8% |
| Trade receivables | 40 | €136,340 | €53,825 | -€82,515 | -60.5% |
| Other amounts receivable | 41 | €10,756 | €5,311 | -€5,445 | -50.6% |
| Cash at bank and in hand | 54/58 | €4,784 | €4,993 | +€208 | +4.4% |
| Total equity and liabilities | 10/49 | €193,939 | €150,048 | -€43,891 | -22.6% |
| Equity | 10/15 | €35,491 | €48,086 | +€12,596 | +35.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,033 | €1,033 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,033 | €1,033 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,033 | €1,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,858 | €28,453 | +€12,596 | +79.4% |
| Amounts payable | 17/49 | €158,449 | €101,962 | -€56,487 | -35.6% |
| Amounts payable after more than one year | 17 | €12,621 | €2,538 | -€10,083 | -79.9% |
| Financial debts | 170/4 | €12,621 | €2,538 | -€10,083 | -79.9% |
| Amounts payable within one year | 42/48 | €145,828 | €99,424 | -€46,404 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €9,972 | €10,083 | +€111 | +1.1% |
| Trade debts | 44 | €23,583 | €43,415 | +€19,832 | +84.1% |
| Suppliers | 440/4 | €23,583 | €43,415 | +€19,832 | +84.1% |
| Advances received on contracts in progress | 46 | €86,410 | €0 | -€86,410 | -100.0% |
| Taxes, remuneration and social security | 45 | €25,862 | €44,490 | +€18,627 | +72.0% |
| Taxes | 450/3 | €25,862 | €44,490 | +€18,627 | +72.0% |
| Other amounts payable | 47/48 | €0 | €1,436 | +€1,436 | |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €24,563 | +€24,563 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,522 | €12,194 | +€2,672 | +28.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €42,340 | +€42,340 | |
| Other operating charges | 640/8 | €348 | €351 | +€4 | +1.1% |
| Gross operating margin | 9900 | €29,315 | €71,985 | +€42,671 | +145.6% |
| Operating profit (loss) | 9901 | €19,445 | €17,100 | -€2,346 | -12.1% |
| Financial income | 75/76B | - | €1,419 | +€1,419 | |
| Recurring financial income | 75 | - | €1,419 | +€1,419 | |
| Financial charges | 65/66B | €620 | €896 | +€276 | +44.5% |
| Recurring financial charges | 65 | €620 | €896 | +€276 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €18,825 | €17,623 | -€1,203 | -6.4% |
| Income taxes | 67/77 | €4,326 | €5,027 | +€702 | +16.2% |
| Profit (loss) for the period | 9904 | €14,500 | €12,596 | -€1,904 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,500 | €12,596 | -€1,904 | -13.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.