AISHA CONSULTANCY SERVICES: 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.
AISHA CONSULTANCY SERVICES
Largest movements
- Receivables within one year +€126,970
up €126,970 (+388%), from €32,730 to €159,700
of which Other amounts receivable: +€147,334
- Cash -€34,443
down €34,443 (-51.9%), from €66,410 to €31,967
mainly Receivables within one year (-€126,970) and Investment in fixed assets (net) (-€2,400)
- Profit (loss) carried forward +€71,063
up €71,063 (+100%), from €70,850 to €141,912
- Tax, wage and social debts +€22,591
up €22,591 (+83.6%), from €27,017 to €49,608
- Financial income +€1,808
up €1,808 (+10,794%), from €17 to €1,825
- Gross operating margin -€1,684
down €1,684 (-1.8%), from €92,328 to €90,645
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 | €104,120 | €197,276 | +€93,157 | +89.5% |
| Fixed assets | 21/28 | €4,979 | €5,609 | +€629 | +12.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €4,979 | €5,609 | +€629 | +12.6% |
| Furniture and vehicles | 24 | €4,979 | €5,609 | +€629 | +12.6% |
| Current assets | 29/58 | €99,140 | €191,667 | +€92,527 | +93.3% |
| Amounts receivable within one year | 40/41 | €32,730 | €159,700 | +€126,970 | +388% |
| Trade receivables | 40 | €26,475 | €6,112 | -€20,363 | -76.9% |
| Other amounts receivable | 41 | €6,254 | €153,588 | +€147,334 | +2,356% |
| Cash at bank and in hand | 54/58 | €66,410 | €31,967 | -€34,443 | -51.9% |
| Total equity and liabilities | 10/49 | €104,120 | €197,276 | +€93,157 | +89.5% |
| Equity | 10/15 | €72,850 | €143,912 | +€71,063 | +97.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,850 | €141,912 | +€71,063 | +100% |
| Amounts payable | 17/49 | €31,270 | €53,364 | +€22,094 | +70.7% |
| Amounts payable within one year | 42/48 | €31,270 | €53,364 | +€22,094 | +70.7% |
| Trade debts | 44 | €4,253 | €3,755 | -€497 | -11.7% |
| Suppliers | 440/4 | €4,253 | €3,755 | -€497 | -11.7% |
| Taxes, remuneration and social security | 45 | €27,017 | €49,608 | +€22,591 | +83.6% |
| Taxes | 450/3 | €27,017 | €49,608 | +€22,591 | +83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,439 | €1,771 | -€668 | -27.4% |
| Gross operating margin | 9900 | €92,328 | €90,645 | -€1,684 | -1.8% |
| Operating profit (loss) | 9901 | €89,889 | €88,874 | -€1,015 | -1.1% |
| Financial income | 75/76B | €17 | €1,825 | +€1,808 | +10,794% |
| Recurring financial income | 75 | €17 | €1,825 | +€1,808 | +10,794% |
| Financial charges | 65/66B | €58 | €70 | +€12 | +21.0% |
| Recurring financial charges | 65 | €58 | €70 | +€12 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €89,848 | €90,628 | +€780 | +0.9% |
| Income taxes | 67/77 | €18,998 | €19,566 | +€567 | +3.0% |
| Profit (loss) for the period | 9904 | €70,850 | €71,063 | +€213 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,850 | €71,063 | +€213 | +0.3% |
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 16 October 2026 via checked.be.