Aida 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.
Aida Consult
Largest movements
- Cash +€47,548
up €47,548 (+447.7%), from €10,621 to €58,169
mainly Net result for the year (+€37,152) and Current investments (+€35,500)
- Current investments -€35,500
down €35,500 (-50.4%), from €70,500 to €35,000
- Other debts +€10,652
up €10,652 (+38.8%), from €27,442 to €38,094
- Tax, wage and social debts +€1,461
up €1,461 (+14.8%), from €9,869 to €11,330
of which Taxes: +€1,461
- Gross operating margin +€11,439
up €11,439 (+32.2%), from €35,485 to €46,924
- Taxes +€2,637
up €2,637 (+36.0%), from €7,316 to €9,953
- Financial income +€761
up €761 (+87.0%), from €875 to €1,636
- Other operating charges -€489
down €489 (-40.4%), from €1,209 to €720
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 | €93,246 | €105,608 | +€12,362 | +13.3% |
| Fixed assets | 21/28 | €2,094 | €1,561 | -€533 | -25.5% |
| Tangible fixed assets | 22/27 | €2,094 | €1,561 | -€533 | -25.5% |
| Furniture and vehicles | 24 | €2,094 | €1,561 | -€533 | -25.5% |
| Current assets | 29/58 | €91,152 | €104,047 | +€12,895 | +14.1% |
| Amounts receivable within one year | 40/41 | €10,031 | €10,878 | +€847 | +8.4% |
| Trade receivables | 40 | €9,084 | €9,931 | +€847 | +9.3% |
| Other amounts receivable | 41 | €947 | €947 | = | 0.0% |
| Current investments | 50/53 | €70,500 | €35,000 | -€35,500 | -50.4% |
| Cash at bank and in hand | 54/58 | €10,621 | €58,169 | +€47,548 | +447.7% |
| Total equity and liabilities | 10/49 | €93,246 | €105,608 | +€12,362 | +13.3% |
| Equity | 10/15 | €55,148 | €55,148 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,148 | €53,148 | = | 0.0% |
| Distributable reserves | 133 | €53,148 | €53,148 | = | 0.0% |
| Amounts payable | 17/49 | €38,098 | €50,460 | +€12,362 | +32.4% |
| Amounts payable within one year | 42/48 | €38,098 | €50,460 | +€12,362 | +32.4% |
| Trade debts | 44 | €787 | €1,036 | +€249 | +31.6% |
| Suppliers | 440/4 | €787 | €1,036 | +€249 | +31.6% |
| Taxes, remuneration and social security | 45 | €9,869 | €11,330 | +€1,461 | +14.8% |
| Taxes | 450/3 | €7,869 | €9,330 | +€1,461 | +18.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €27,442 | €38,094 | +€10,652 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €533 | +€222 | +71.4% |
| Other operating charges | 640/8 | €1,209 | €720 | -€489 | -40.4% |
| Gross operating margin | 9900 | €35,485 | €46,924 | +€11,439 | +32.2% |
| Operating profit (loss) | 9901 | €33,965 | €45,671 | +€11,706 | +34.5% |
| Financial income | 75/76B | €875 | €1,636 | +€761 | +87.0% |
| Recurring financial income | 75 | €875 | €1,636 | +€761 | +87.0% |
| Financial charges | 65/66B | €82 | €202 | +€120 | +146.3% |
| Recurring financial charges | 65 | €82 | €202 | +€120 | +146.3% |
| Profit (loss) for the period before taxes | 9903 | €34,758 | €47,105 | +€12,347 | +35.5% |
| Income taxes | 67/77 | €7,316 | €9,953 | +€2,637 | +36.0% |
| Profit (loss) for the period | 9904 | €27,442 | €37,152 | +€9,710 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,442 | €37,152 | +€9,710 | +35.4% |
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 10 October 2026 via checked.be.