AIC 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.
AIC Consult
Largest movements
- Receivables within one year +€36,649
up €36,649 (+46.2%), from €79,256 to €115,905
of which Trade receivables: +€36,159
- Deferred charges and accrued income -€18,140
down €18,140 (-17.3%), from €104,802 to €86,662
- Tangible fixed assets -€12,299
down €12,299 (-31.6%), from €38,948 to €26,649
of which Land and buildings: -€9,257
- Other debts +€18,678
up €18,678 (+3.1%), from €608,437 to €627,115
- Trade debts -€12,114
down €12,114 (-80.0%), from €15,152 to €3,038
- Depreciation -€15,753
down €15,753 (-55.8%), from €28,250 to €12,497
- Financial charges -€5,007
down €5,007 (-27.0%), from €18,542 to €13,535
- Gross operating margin -€1,289
down €1,289 (-4.0%), from €32,212 to €30,923
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 | €866,262 | €872,480 | +€6,218 | +0.7% |
| Fixed assets | 21/28 | €289,185 | €276,689 | -€12,497 | -4.3% |
| Intangible fixed assets | 21 | €198 | - | -€198 | |
| Tangible fixed assets | 22/27 | €38,948 | €26,649 | -€12,299 | -31.6% |
| Land and buildings | 22 | €28,783 | €19,526 | -€9,257 | -32.2% |
| Plant, machinery and equipment | 23 | €3,108 | €2,331 | -€777 | -25.0% |
| Furniture and vehicles | 24 | €7,057 | €4,792 | -€2,264 | -32.1% |
| Financial fixed assets | 28 | €250,040 | €250,040 | = | 0.0% |
| Current assets | 29/58 | €577,077 | €595,791 | +€18,714 | +3.2% |
| Amounts receivable after more than one year | 29 | €393,001 | €393,001 | = | 0.0% |
| Other amounts receivable | 291 | €393,001 | €393,001 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,256 | €115,905 | +€36,649 | +46.2% |
| Trade receivables | 40 | €78,858 | €115,017 | +€36,159 | +45.9% |
| Other amounts receivable | 41 | €398 | €888 | +€490 | +123% |
| Cash at bank and in hand | 54/58 | €18 | €224 | +€206 | +1,164% |
| Deferred charges and accrued income | 490/1 | €104,802 | €86,662 | -€18,140 | -17.3% |
| Total equity and liabilities | 10/49 | €866,262 | €872,480 | +€6,218 | +0.7% |
| Equity | 10/15 | -€73,582 | -€72,219 | +€1,363 | +1.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €16,215 | €16,215 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,215 | €16,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,257 | -€108,894 | +€1,363 | +1.2% |
| Amounts payable | 17/49 | €939,844 | €944,699 | +€4,855 | +0.5% |
| Amounts payable within one year | 42/48 | €939,844 | €944,699 | +€4,855 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €313,744 | €313,744 | = | 0.0% |
| Financial debts | 43 | €749 | €22 | -€727 | -97.1% |
| Credit institutions | 430/8 | €749 | €22 | -€727 | -97.1% |
| Trade debts | 44 | €15,152 | €3,038 | -€12,114 | -80.0% |
| Suppliers | 440/4 | €15,152 | €3,038 | -€12,114 | -80.0% |
| Taxes, remuneration and social security | 45 | €1,761 | €780 | -€981 | -55.7% |
| Taxes | 450/3 | €1,761 | €780 | -€981 | -55.7% |
| Other amounts payable | 47/48 | €608,437 | €627,115 | +€18,678 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,250 | €12,497 | -€15,753 | -55.8% |
| Other operating charges | 640/8 | €3,174 | €3,262 | +€88 | +2.8% |
| Gross operating margin | 9900 | €32,212 | €30,923 | -€1,289 | -4.0% |
| Operating profit (loss) | 9901 | €788 | €15,164 | +€14,376 | +1,824% |
| Financial income | 75/76B | €9 | €5 | -€4 | -42.4% |
| Recurring financial income | 75 | €9 | €5 | -€4 | -42.4% |
| Financial charges | 65/66B | €18,542 | €13,535 | -€5,007 | -27.0% |
| Recurring financial charges | 65 | €18,542 | €13,535 | -€5,007 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,745 | €1,635 | +€19,380 | |
| Income taxes | 67/77 | €511 | €272 | -€239 | -46.7% |
| Profit (loss) for the period | 9904 | -€18,255 | €1,363 | +€19,618 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,255 | €1,363 | +€19,618 |
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 30 October 2026 via checked.be.