Alison James 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.
Alison James Consulting
Largest movements
- Cash +€131,859
up €131,859 (+41.0%), from €321,951 to €453,810
mainly Net result for the year (+€117,408) and Tax, wage and social debts (+€8,134)
- Tangible fixed assets -€7,446
down €7,446 (-31.9%), from €23,351 to €15,904
- Reserves +€117,408
up €117,408 (+43.9%), from €267,516 to €384,924
- Tax, wage and social debts +€8,134
up €8,134 (+14.9%), from €54,629 to €62,763
of which Remuneration and social security: +€8,717
- Gross operating margin +€11,604
up €11,604 (+7.1%), from €164,067 to €175,670
- Taxes +€3,895
up €3,895 (+8.5%), from €46,086 to €49,981
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 | €346,610 | €470,338 | +€123,728 | +35.7% |
| Fixed assets | 21/28 | €23,351 | €15,904 | -€7,446 | -31.9% |
| Tangible fixed assets | 22/27 | €23,351 | €15,904 | -€7,446 | -31.9% |
| Furniture and vehicles | 24 | €23,351 | €15,904 | -€7,446 | -31.9% |
| Current assets | 29/58 | €323,259 | €454,434 | +€131,174 | +40.6% |
| Amounts receivable within one year | 40/41 | €897 | €276 | -€622 | -69.3% |
| Trade receivables | 40 | - | €80 | +€80 | |
| Other amounts receivable | 41 | €897 | €196 | -€702 | -78.2% |
| Cash at bank and in hand | 54/58 | €321,951 | €453,810 | +€131,859 | +41.0% |
| Deferred charges and accrued income | 490/1 | €411 | €348 | -€63 | -15.3% |
| Total equity and liabilities | 10/49 | €346,610 | €470,338 | +€123,728 | +35.7% |
| Equity | 10/15 | €275,516 | €392,924 | +€117,408 | +42.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €267,516 | €384,924 | +€117,408 | +43.9% |
| Distributable reserves | 133 | €267,516 | €384,924 | +€117,408 | +43.9% |
| Amounts payable | 17/49 | €71,094 | €77,414 | +€6,320 | +8.9% |
| Amounts payable within one year | 42/48 | €71,094 | €77,414 | +€6,320 | +8.9% |
| Trade debts | 44 | €232 | €66 | -€166 | -71.6% |
| Suppliers | 440/4 | €232 | €66 | -€166 | -71.6% |
| Taxes, remuneration and social security | 45 | €54,629 | €62,763 | +€8,134 | +14.9% |
| Taxes | 450/3 | €45,949 | €45,366 | -€583 | -1.3% |
| Remuneration and social security | 454/9 | €8,680 | €17,397 | +€8,717 | +100% |
| Other amounts payable | 47/48 | €16,233 | €14,585 | -€1,648 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,973 | €7,446 | +€473 | +6.8% |
| Other operating charges | 640/8 | €159 | €596 | +€437 | +275% |
| Gross operating margin | 9900 | €164,067 | €175,670 | +€11,604 | +7.1% |
| Operating profit (loss) | 9901 | €156,934 | €167,628 | +€10,694 | +6.8% |
| Financial charges | 65/66B | €174 | €239 | +€65 | +37.4% |
| Recurring financial charges | 65 | €174 | €239 | +€65 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €156,761 | €167,389 | +€10,628 | +6.8% |
| Income taxes | 67/77 | €46,086 | €49,981 | +€3,895 | +8.5% |
| Profit (loss) for the period | 9904 | €110,675 | €117,408 | +€6,734 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €110,675 | €117,408 | +€6,734 | +6.1% |
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 29 October 2026 via checked.be.