AIB 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.
AIB CONSULT
Largest movements
- Receivables within one year +€36,940
up €36,940 (+111%), from €33,277 to €70,217
of which Trade receivables: +€26,532
- Cash -€11,774
down €11,774 (-21.9%), from €53,782 to €42,007
mainly Receivables within one year (-€36,940) and Trade debts (-€29,875)
- Tangible fixed assets -€3,830
down €3,830 (-30.3%), from €12,644 to €8,814
- Profit (loss) carried forward +€41,984
up €41,984 (+1,329%), from €3,160 to €45,144
- Trade debts -€29,875
down €29,875 (-32.4%), from €92,223 to €62,348
- Tax, wage and social debts +€9,365
up €9,365 (+811%), from €1,155 to €10,520
- Gross operating margin +€51,489
up €51,489 (+771%), from €6,677 to €58,167
- Taxes +€9,365
up €9,365 (+811%), from €1,155 to €10,520
- Depreciation +€2,697
up €2,697 (+114%), from €2,356 to €5,052
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 | €99,703 | €121,039 | +€21,336 | +21.4% |
| Fixed assets | 21/28 | €12,644 | €8,814 | -€3,830 | -30.3% |
| Tangible fixed assets | 22/27 | €12,644 | €8,814 | -€3,830 | -30.3% |
| Furniture and vehicles | 24 | €12,644 | €8,814 | -€3,830 | -30.3% |
| Current assets | 29/58 | €87,059 | €112,225 | +€25,166 | +28.9% |
| Amounts receivable within one year | 40/41 | €33,277 | €70,217 | +€36,940 | +111% |
| Trade receivables | 40 | €29,903 | €56,434 | +€26,532 | +88.7% |
| Other amounts receivable | 41 | €3,375 | €13,783 | +€10,409 | +308% |
| Cash at bank and in hand | 54/58 | €53,782 | €42,007 | -€11,774 | -21.9% |
| Total equity and liabilities | 10/49 | €99,703 | €121,039 | +€21,336 | +21.4% |
| Equity | 10/15 | €3,660 | €45,644 | +€41,984 | +1,147% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,160 | €45,144 | +€41,984 | +1,329% |
| Amounts payable | 17/49 | €96,043 | €75,394 | -€20,648 | -21.5% |
| Amounts payable within one year | 42/48 | €96,043 | €75,394 | -€20,648 | -21.5% |
| Trade debts | 44 | €92,223 | €62,348 | -€29,875 | -32.4% |
| Suppliers | 440/4 | €92,223 | €62,348 | -€29,875 | -32.4% |
| Taxes, remuneration and social security | 45 | €1,155 | €10,520 | +€9,365 | +811% |
| Taxes | 450/3 | €1,155 | €10,520 | +€9,365 | +811% |
| Other amounts payable | 47/48 | €2,665 | €2,527 | -€138 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,356 | €5,052 | +€2,697 | +114% |
| Other operating charges | 640/8 | €6 | €258 | +€252 | +4,200% |
| Gross operating margin | 9900 | €6,677 | €58,167 | +€51,489 | +771% |
| Operating profit (loss) | 9901 | €4,316 | €52,856 | +€48,541 | +1,125% |
| Financial charges | 65/66B | - | €352 | +€352 | |
| Recurring financial charges | 65 | - | €352 | +€352 | |
| Profit (loss) for the period before taxes | 9903 | €4,316 | €52,504 | +€48,189 | +1,117% |
| Income taxes | 67/77 | €1,155 | €10,520 | +€9,365 | +811% |
| Profit (loss) for the period | 9904 | €3,160 | €41,984 | +€38,824 | +1,229% |
| Profit (loss) for the period to be appropriated | 9905 | €3,160 | €41,984 | +€38,824 | +1,229% |
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 16 October 2026 via checked.be.