AION Consulting: 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.
AION Consulting
Largest movements
- Receivables within one year -€128,599
down €128,599 (-24.0%), from €535,577 to €406,978
of which Trade receivables: -€149,287
- Intangible fixed assets +€76,377
up €76,377 (+65.0%), from €117,522 to €193,899
- Tax, wage and social debts -€48,779
down €48,779 (-19.6%), from €248,767 to €199,989
of which Taxes: -€84,746
- Debts after one year -€44,803
down €44,803 (-31.2%), from €143,572 to €98,769
- Profit (loss) carried forward +€13,968
up €13,968 (+6.6%), from -€211,336 to -€197,368
- Trade debts +€12,519
up €12,519 (+4.5%), from €277,958 to €290,477
- Other debts +€9,428
up €9,428 (+14.2%), from €66,357 to €75,785
- Gross operating margin +€180,320
up €180,320 (+16.1%), from €1.1m to €1.3m
- Other operating charges -€13,526
down €13,526 (-77.2%), from €17,526 to €4,001
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 | €732,069 | €673,972 | -€58,097 | -7.9% |
| Fixed assets | 21/28 | €183,035 | €254,076 | +€71,041 | +38.8% |
| Intangible fixed assets | 21 | €117,522 | €193,899 | +€76,377 | +65.0% |
| Tangible fixed assets | 22/27 | €17,316 | €11,980 | -€5,336 | -30.8% |
| Furniture and vehicles | 24 | €17,316 | €11,980 | -€5,336 | -30.8% |
| Financial fixed assets | 28 | €48,197 | €48,197 | = | 0.0% |
| Current assets | 29/58 | €549,034 | €419,896 | -€129,138 | -23.5% |
| Amounts receivable within one year | 40/41 | €535,577 | €406,978 | -€128,599 | -24.0% |
| Trade receivables | 40 | €439,466 | €290,178 | -€149,287 | -34.0% |
| Other amounts receivable | 41 | €96,111 | €116,799 | +€20,688 | +21.5% |
| Cash at bank and in hand | 54/58 | €2,723 | €1,687 | -€1,036 | -38.0% |
| Deferred charges and accrued income | 490/1 | €10,735 | €11,232 | +€497 | +4.6% |
| Total equity and liabilities | 10/49 | €732,069 | €673,972 | -€58,097 | -7.9% |
| Equity | 10/15 | -€181,336 | -€167,368 | +€13,968 | +7.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,336 | -€197,368 | +€13,968 | +6.6% |
| Amounts payable | 17/49 | €913,405 | €841,340 | -€72,065 | -7.9% |
| Amounts payable after more than one year | 17 | €143,572 | €98,769 | -€44,803 | -31.2% |
| Financial debts | 170/4 | €143,572 | €98,769 | -€44,803 | -31.2% |
| Amounts payable within one year | 42/48 | €764,807 | €737,964 | -€26,843 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €46,724 | €46,713 | -€12 | 0.0% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €277,958 | €290,477 | +€12,519 | +4.5% |
| Suppliers | 440/4 | €277,958 | €290,477 | +€12,519 | +4.5% |
| Taxes, remuneration and social security | 45 | €248,767 | €199,989 | -€48,779 | -19.6% |
| Taxes | 450/3 | €169,571 | €84,824 | -€84,746 | -50.0% |
| Remuneration and social security | 454/9 | €79,197 | €115,164 | +€35,968 | +45.4% |
| Other amounts payable | 47/48 | €66,357 | €75,785 | +€9,428 | +14.2% |
| Accrued charges and deferred income | 492/3 | €5,026 | €4,607 | -€418 | -8.3% |
| Remuneration, social security and pensions | 62 | €1,176,985 | €1,178,671 | +€1,686 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,145 | €60,724 | +€3,579 | +6.3% |
| Other operating charges | 640/8 | €17,526 | €4,001 | -€13,526 | -77.2% |
| Gross operating margin | 9900 | €1,123,300 | €1,303,620 | +€180,320 | +16.1% |
| Operating profit (loss) | 9901 | -€128,357 | €60,224 | +€188,581 | |
| Financial income | 75/76B | €15 | €3,472 | +€3,457 | +22,922% |
| Recurring financial income | 75 | €15 | €3,472 | +€3,457 | +22,922% |
| Financial charges | 65/66B | €40,080 | €47,867 | +€7,787 | +19.4% |
| Recurring financial charges | 65 | €40,080 | €47,867 | +€7,787 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€168,422 | €15,829 | +€184,250 | |
| Income taxes | 67/77 | €1,729 | €1,861 | +€132 | +7.7% |
| Profit (loss) for the period | 9904 | -€170,151 | €13,968 | +€184,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€170,151 | €13,968 | +€184,118 |
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 28 October 2026 via checked.be.