AIC CONSULTANCY: what changed
Two fiscal 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 CONSULTANCY
Largest movements
- Cash +€18,247
up €18,247 (+38.1%), from €47,954 to €66,201
mainly Net result for the year (+€31,032) and Other debts (+€11,732)
- Tangible fixed assets -€1,087
down €1,087 (-32.4%), from €3,352 to €2,265
- Other debts +€11,732
up €11,732 (+84.5%), from €13,876 to €25,608
- Reserves +€6,000
up €6,000 (+14.5%), from €41,307 to €47,307
- Tax, wage and social debts -€1,851
down €1,851 (-69.7%), from €2,657 to €806
- Trade debts +€1,237
up €1,237 (+42.8%), from €2,889 to €4,126
- Gross operating margin +€16,607
up €16,607 (+65.8%), from €25,250 to €41,857
- Taxes +€3,540
up €3,540 (+68.3%), from €5,183 to €8,723
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.
Cash bridge derived
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 | €66,729 | €83,847 | +€17,117 | +25.7% |
| Fixed assets | 21/28 | €3,352 | €2,265 | -€1,087 | -32.4% |
| Tangible fixed assets | 22/27 | €3,352 | €2,265 | -€1,087 | -32.4% |
| Furniture and vehicles | 24 | €3,352 | €2,265 | -€1,087 | -32.4% |
| Current assets | 29/58 | €63,377 | €81,581 | +€18,204 | +28.7% |
| Amounts receivable within one year | 40/41 | €13,975 | €13,632 | -€344 | -2.5% |
| Trade receivables | 40 | €10,981 | €11,220 | +€239 | +2.2% |
| Other amounts receivable | 41 | €2,994 | €2,412 | -€583 | -19.5% |
| Cash at bank and in hand | 54/58 | €47,954 | €66,201 | +€18,247 | +38.1% |
| Deferred charges and accrued income | 490/1 | €1,448 | €1,749 | +€300 | +20.7% |
| Total equity and liabilities | 10/49 | €66,729 | €83,847 | +€17,117 | +25.7% |
| Equity | 10/15 | €47,307 | €53,307 | +€6,000 | +12.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €41,307 | €47,307 | +€6,000 | +14.5% |
| Distributable reserves | 133 | €41,307 | €47,307 | +€6,000 | +14.5% |
| Amounts payable | 17/49 | €19,422 | €30,540 | +€11,117 | +57.2% |
| Amounts payable within one year | 42/48 | €19,422 | €30,540 | +€11,117 | +57.2% |
| Trade debts | 44 | €2,889 | €4,126 | +€1,237 | +42.8% |
| Suppliers | 440/4 | €2,889 | €4,126 | +€1,237 | +42.8% |
| Taxes, remuneration and social security | 45 | €2,657 | €806 | -€1,851 | -69.7% |
| Taxes | 450/3 | €2,657 | €806 | -€1,851 | -69.7% |
| Other amounts payable | 47/48 | €13,876 | €25,608 | +€11,732 | +84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,352 | €1,608 | +€256 | +19.0% |
| Other operating charges | 640/8 | €64 | €265 | +€201 | +314.6% |
| Gross operating margin | 9900 | €25,250 | €41,857 | +€16,607 | +65.8% |
| Operating profit (loss) | 9901 | €23,834 | €39,985 | +€16,150 | +67.8% |
| Financial income | 75/76B | - | €400 | +€400 | |
| Recurring financial income | 75 | - | €400 | +€400 | |
| Financial charges | 65/66B | €995 | €630 | -€365 | -36.7% |
| Recurring financial charges | 65 | €995 | €630 | -€365 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €22,839 | €39,755 | +€16,916 | +74.1% |
| Income taxes | 67/77 | €5,183 | €8,723 | +€3,540 | +68.3% |
| Profit (loss) for the period | 9904 | €17,656 | €31,032 | +€13,376 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,656 | €31,032 | +€13,376 | +75.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.