AN 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.
AN CONSULTING
Largest movements
- Cash +€28,427
up €28,427 (+128%), from €22,223 to €50,650
mainly Net result for the year (+€78,904) and Other debts (+€32,360)
- Receivables within one year +€11,324
up €11,324 (+12.5%), from €90,394 to €101,718
- Tangible fixed assets -€2,999
down €2,999 (-39.5%), from €7,593 to €4,594
- Other debts +€32,360
up €32,360 (+67.2%), from €48,166 to €80,526
- Tax, wage and social debts +€8,453
up €8,453 (+287%), from €2,944 to €11,397
- Trade debts -€2,611
down €2,611 (-67.5%), from €3,868 to €1,257
- Profit (loss) carried forward -€1,622
no longer reported in 2025 (was €1,622)
- Gross operating margin +€38,947
up €38,947 (+60.3%), from €64,606 to €103,553
- Taxes +€8,469
up €8,469 (+66.3%), from €12,769 to €21,238
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 | €120,383 | €156,962 | +€36,579 | +30.4% |
| Fixed assets | 21/28 | €7,593 | €4,594 | -€2,999 | -39.5% |
| Tangible fixed assets | 22/27 | €7,593 | €4,594 | -€2,999 | -39.5% |
| Furniture and vehicles | 24 | €7,593 | €4,594 | -€2,999 | -39.5% |
| Current assets | 29/58 | €112,790 | €152,368 | +€39,578 | +35.1% |
| Amounts receivable within one year | 40/41 | €90,394 | €101,718 | +€11,324 | +12.5% |
| Other amounts receivable | 41 | €90,394 | €101,718 | +€11,324 | +12.5% |
| Cash at bank and in hand | 54/58 | €22,223 | €50,650 | +€28,427 | +128% |
| Deferred charges and accrued income | 490/1 | €172 | - | -€172 | |
| Total equity and liabilities | 10/49 | €120,383 | €156,962 | +€36,579 | +30.4% |
| Equity | 10/15 | €65,405 | €63,782 | -€1,622 | -2.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €61,782 | €61,782 | = | 0.0% |
| Distributable reserves | 133 | €61,782 | €61,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,622 | - | -€1,622 | |
| Amounts payable | 17/49 | €54,978 | €93,180 | +€38,202 | +69.5% |
| Amounts payable within one year | 42/48 | €54,978 | €93,180 | +€38,202 | +69.5% |
| Trade debts | 44 | €3,868 | €1,257 | -€2,611 | -67.5% |
| Suppliers | 440/4 | €3,868 | €1,257 | -€2,611 | -67.5% |
| Taxes, remuneration and social security | 45 | €2,944 | €11,397 | +€8,453 | +287% |
| Taxes | 450/3 | €2,944 | €11,397 | +€8,453 | +287% |
| Other amounts payable | 47/48 | €48,166 | €80,526 | +€32,360 | +67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €2,999 | +€177 | +6.3% |
| Other operating charges | 640/8 | €740 | €412 | -€328 | -44.3% |
| Gross operating margin | 9900 | €64,606 | €103,553 | +€38,947 | +60.3% |
| Operating profit (loss) | 9901 | €61,044 | €100,142 | +€39,098 | +64.0% |
| Financial charges | 65/66B | €109 | - | -€109 | |
| Recurring financial charges | 65 | €109 | - | -€109 | |
| Profit (loss) for the period before taxes | 9903 | €60,935 | €100,142 | +€39,207 | +64.3% |
| Income taxes | 67/77 | €12,769 | €21,238 | +€8,469 | +66.3% |
| Profit (loss) for the period | 9904 | €48,166 | €78,904 | +€30,737 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,166 | €78,904 | +€30,737 | +63.8% |
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 15 October 2026 via checked.be.