AIRBA 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.
AIRBA CONSULTING
Largest movements
- Current investments +€407,590
new in 2025: €407,590
- Receivables within one year +€91,225
up €91,225 (+5,666%), from €1,610 to €92,835
of which Other amounts receivable: +€91,240
- Financial fixed assets +€87,133
up €87,133 (+10.3%), from €847,642 to €934,775
- Cash +€19,962
up €19,962 (+80.4%), from €24,832 to €44,794
mainly Net result for the year (+€430,628) and Debts after one year (+€69,863)
- Tangible fixed assets -€18,750
down €18,750 (-5.8%), from €321,884 to €303,134
- Profit (loss) carried forward +€387,628
up €387,628 (+41.8%), from €927,316 to €1.3m
- Debts after one year +€69,863
up €69,863 (+33.7%), from €207,235 to €277,098
of which Financial debts: +€69,863
- Current portion of long-term debt +€68,765
up €68,765 (+219%), from €31,354 to €100,119
- Other debts +€38,316
up €38,316 (+818%), from €4,684 to €43,000
- Trade debts +€22,887
up €22,887 (+592%), from €3,869 to €26,756
- Gross operating margin +€184,752
up €184,752 (+221%), from €83,575 to €268,327
- Taxes +€50,024
new in 2025: €50,024
- Financial income -€14,543
down €14,543 (-4.6%), from €313,317 to €298,774
- Financial charges +€4,231
up €4,231 (+111%), from €3,822 to €8,053
- Staff costs +€3,555
up €3,555 (+16.6%), from €21,365 to €24,920
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 | €1,201,684 | €1,785,656 | +€583,972 | +48.6% |
| Fixed assets | 21/28 | €1,169,526 | €1,237,909 | +€68,383 | +5.8% |
| Tangible fixed assets | 22/27 | €321,884 | €303,134 | -€18,750 | -5.8% |
| Land and buildings | 22 | €321,884 | €303,134 | -€18,750 | -5.8% |
| Financial fixed assets | 28 | €847,642 | €934,775 | +€87,133 | +10.3% |
| Current assets | 29/58 | €32,158 | €547,747 | +€515,589 | +1,603% |
| Amounts receivable within one year | 40/41 | €1,610 | €92,835 | +€91,225 | +5,666% |
| Trade receivables | 40 | €124 | €109 | -€15 | -12.1% |
| Other amounts receivable | 41 | €1,486 | €92,726 | +€91,240 | +6,140% |
| Current investments | 50/53 | - | €407,590 | +€407,590 | |
| Cash at bank and in hand | 54/58 | €24,832 | €44,794 | +€19,962 | +80.4% |
| Deferred charges and accrued income | 490/1 | €5,716 | €2,528 | -€3,188 | -55.8% |
| Total equity and liabilities | 10/49 | €1,201,684 | €1,785,656 | +€583,972 | +48.6% |
| Equity | 10/15 | €947,776 | €1,335,404 | +€387,628 | +40.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €927,316 | €1,314,944 | +€387,628 | +41.8% |
| Amounts payable | 17/49 | €253,908 | €450,252 | +€196,344 | +77.3% |
| Amounts payable after more than one year | 17 | €207,235 | €277,098 | +€69,863 | +33.7% |
| Financial debts | 170/4 | €204,235 | €274,098 | +€69,863 | +34.2% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,673 | €173,154 | +€126,481 | +271% |
| Current portion of amounts payable after more than one year | 42 | €31,354 | €100,119 | +€68,765 | +219% |
| Trade debts | 44 | €3,869 | €26,756 | +€22,887 | +592% |
| Suppliers | 440/4 | €3,869 | €26,756 | +€22,887 | +592% |
| Taxes, remuneration and social security | 45 | €6,766 | €3,279 | -€3,487 | -51.5% |
| Taxes | 450/3 | - | €111 | +€111 | |
| Remuneration and social security | 454/9 | €6,766 | €3,168 | -€3,598 | -53.2% |
| Other amounts payable | 47/48 | €4,684 | €43,000 | +€38,316 | +818% |
| Remuneration, social security and pensions | 62 | €21,365 | €24,920 | +€3,555 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,750 | €18,750 | = | 0.0% |
| Other operating charges | 640/8 | €3,180 | €3,729 | +€549 | +17.3% |
| Non-recurring operating charges | 66A | - | €30,997 | +€30,997 | |
| Gross operating margin | 9900 | €83,575 | €268,327 | +€184,752 | +221% |
| Operating profit (loss) | 9901 | €40,280 | €189,931 | +€149,651 | +372% |
| Financial income | 75/76B | €313,317 | €298,774 | -€14,543 | -4.6% |
| Recurring financial income | 75 | €313,317 | €298,774 | -€14,543 | -4.6% |
| Financial charges | 65/66B | €3,822 | €8,053 | +€4,231 | +111% |
| Recurring financial charges | 65 | €3,822 | €8,053 | +€4,231 | +111% |
| Profit (loss) for the period before taxes | 9903 | €349,775 | €480,652 | +€130,877 | +37.4% |
| Income taxes | 67/77 | - | €50,024 | +€50,024 | |
| Profit (loss) for the period | 9904 | €349,775 | €430,628 | +€80,853 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €349,775 | €430,628 | +€80,853 | +23.1% |
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 23 October 2026 via checked.be.