ANN BECKER 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.
ANN BECKER CONSULTING
Largest movements
- Receivables within one year +€60,283
up €60,283 (+323%), from €18,660 to €78,942
of which Trade receivables: +€50,180
- Cash -€33,680
down €33,680 (-20.6%), from €163,311 to €129,631
mainly Contributions, distributions and other (-€82,962) and Receivables within one year (-€60,283)
- Tangible fixed assets +€5,337
up €5,337 (+108%), from €4,959 to €10,295
of which Furniture and vehicles: +€6,059
- Other debts +€53,929
up €53,929 (+212%), from €25,392 to €79,321
- Reserves -€24,915
down €24,915 (-12.1%), from €205,112 to €180,197
- Trade debts +€3,096
up €3,096 (+47.9%), from €6,462 to €9,557
- Gross operating margin -€14,425
down €14,425 (-14.5%), from €99,659 to €85,233
- Taxes -€4,175
down €4,175 (-15.6%), from €26,682 to €22,507
- Depreciation +€1,827
up €1,827 (+70.1%), from €2,608 to €4,435
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 | €259,394 | €291,686 | +€32,292 | +12.4% |
| Fixed assets | 21/28 | €25,619 | €30,955 | +€5,337 | +20.8% |
| Tangible fixed assets | 22/27 | €4,959 | €10,295 | +€5,337 | +108% |
| Plant, machinery and equipment | 23 | €1,275 | €552 | -€723 | -56.7% |
| Furniture and vehicles | 24 | €3,684 | €9,743 | +€6,059 | +164% |
| Financial fixed assets | 28 | €20,660 | €20,660 | = | 0.0% |
| Current assets | 29/58 | €233,775 | €260,731 | +€26,956 | +11.5% |
| Amounts receivable within one year | 40/41 | €18,660 | €78,942 | +€60,283 | +323% |
| Trade receivables | 40 | €18,364 | €68,545 | +€50,180 | +273% |
| Other amounts receivable | 41 | €295 | €10,398 | +€10,102 | +3,420% |
| Current investments | 50/53 | €51,256 | €51,449 | +€192 | +0.4% |
| Cash at bank and in hand | 54/58 | €163,311 | €129,631 | -€33,680 | -20.6% |
| Deferred charges and accrued income | 490/1 | €548 | €709 | +€160 | +29.3% |
| Total equity and liabilities | 10/49 | €259,394 | €291,686 | +€32,292 | +12.4% |
| Equity | 10/15 | €213,172 | €188,257 | -€24,915 | -11.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €205,112 | €180,197 | -€24,915 | -12.1% |
| Distributable reserves | 133 | €205,112 | €180,197 | -€24,915 | -12.1% |
| Amounts payable | 17/49 | €46,222 | €103,430 | +€57,207 | +124% |
| Amounts payable within one year | 42/48 | €46,222 | €103,430 | +€57,207 | +124% |
| Trade debts | 44 | €6,462 | €9,557 | +€3,096 | +47.9% |
| Suppliers | 440/4 | €6,462 | €9,557 | +€3,096 | +47.9% |
| Taxes, remuneration and social security | 45 | €14,368 | €14,551 | +€183 | +1.3% |
| Taxes | 450/3 | €14,368 | €14,551 | +€183 | +1.3% |
| Other amounts payable | 47/48 | €25,392 | €79,321 | +€53,929 | +212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,608 | €4,435 | +€1,827 | +70.1% |
| Other operating charges | 640/8 | €673 | €400 | -€273 | -40.6% |
| Gross operating margin | 9900 | €99,659 | €85,233 | -€14,425 | -14.5% |
| Operating profit (loss) | 9901 | €96,378 | €80,398 | -€15,980 | -16.6% |
| Financial income | 75/76B | €263 | €423 | +€160 | +60.6% |
| Recurring financial income | 75 | €263 | €423 | +€160 | +60.6% |
| Financial charges | 65/66B | €180 | €266 | +€86 | +47.7% |
| Recurring financial charges | 65 | €180 | €266 | +€86 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €96,461 | €80,555 | -€15,906 | -16.5% |
| Income taxes | 67/77 | €26,682 | €22,507 | -€4,175 | -15.6% |
| Profit (loss) for the period | 9904 | €69,779 | €58,047 | -€11,731 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,779 | €58,047 | -€11,731 | -16.8% |
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 19 October 2026 via checked.be.