AITconsult: 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.
AITconsult
Largest movements
- Cash -€21,167
down €21,167 (-87.5%), from €24,198 to €3,031
mainly Tax, wage and social debts (-€14,700) and Receivables within one year (-€4,847)
- Receivables within one year +€4,847
up €4,847 (+9.8%), from €49,433 to €54,280
of which Other amounts receivable: +€4,847
- Tax, wage and social debts -€14,700
down €14,700 (-60.8%), from €24,183 to €9,483
- Profit (loss) carried forward -€994
down €994 (-81.3%), from €1,223 to €229
- Gross operating margin -€38,045
down €38,045, from €34,431 to -€3,614
- Taxes -€9,500
down €9,500 (-100.0%), from €9,500 to €0
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 | €75,568 | €59,247 | -€16,320 | -21.6% |
| Current assets | 29/58 | €75,568 | €59,247 | -€16,320 | -21.6% |
| Stocks and contracts in progress | 3 | €1,937 | €1,937 | = | 0.0% |
| Stocks | 30/36 | €1,937 | €1,937 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,433 | €54,280 | +€4,847 | +9.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €49,433 | €54,280 | +€4,847 | +9.8% |
| Cash at bank and in hand | 54/58 | €24,198 | €3,031 | -€21,167 | -87.5% |
| Total equity and liabilities | 10/49 | €75,568 | €59,247 | -€16,320 | -21.6% |
| Equity | 10/15 | €48,159 | €47,165 | -€994 | -2.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €44,936 | €44,936 | = | 0.0% |
| Distributable reserves | 133 | €44,936 | €44,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,223 | €229 | -€994 | -81.3% |
| Amounts payable | 17/49 | €27,409 | €12,083 | -€15,326 | -55.9% |
| Amounts payable within one year | 42/48 | €27,409 | €12,083 | -€15,326 | -55.9% |
| Trade debts | 44 | €3,226 | €2,599 | -€626 | -19.4% |
| Suppliers | 440/4 | €3,226 | €2,599 | -€626 | -19.4% |
| Taxes, remuneration and social security | 45 | €24,183 | €9,483 | -€14,700 | -60.8% |
| Taxes | 450/3 | €24,183 | €9,483 | -€14,700 | -60.8% |
| Other operating charges | 640/8 | €63 | €0 | -€63 | -100.0% |
| Gross operating margin | 9900 | €34,431 | -€3,614 | -€38,045 | |
| Operating profit (loss) | 9901 | €34,368 | -€3,614 | -€37,982 | |
| Financial income | 75/76B | €2,409 | €2,744 | +€335 | +13.9% |
| Recurring financial income | 75 | €2,409 | €2,744 | +€335 | +13.9% |
| Financial charges | 65/66B | €153 | €124 | -€29 | -18.8% |
| Recurring financial charges | 65 | €153 | €124 | -€29 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €36,624 | -€994 | -€37,618 | |
| Income taxes | 67/77 | €9,500 | €0 | -€9,500 | -100.0% |
| Profit (loss) for the period | 9904 | €27,124 | -€994 | -€28,118 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,124 | -€994 | -€28,118 |
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 3 October 2026 via checked.be.