AOA 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.
AOA CONSULTING
Largest movements
- Receivables within one year +€32,291
up €32,291 (+2.0%), from €1.6m to €1.7m
of which Other amounts receivable: +€33,373
- Cash +€23,798
up €23,798 (+7.1%), from €333,419 to €357,217
mainly Net result for the year (+€104,710) and Depreciation (+€4,495)
- Profit (loss) carried forward +€104,710
up €104,710 (+17.0%), from €616,352 to €721,062
- Provisions -€25,000
no longer reported in 2025 (was €25,000)
- Purchases and services +€157,445
up €157,445 (+5.3%), from €3.0m to €3.1m
- Turnover +€148,877
up €148,877 (+5.0%), from €3.0m to €3.2m
- Taxes -€49,874
down €49,874 (-93.8%), from €53,147 to €3,273
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 | €1,963,684 | €2,026,537 | +€62,853 | +3.2% |
| Fixed assets | 21/28 | €4,341 | €11,105 | +€6,764 | +156% |
| Tangible fixed assets | 22/27 | €4,341 | €11,105 | +€6,764 | +156% |
| Furniture and vehicles | 24 | €4,341 | €11,105 | +€6,764 | +156% |
| Current assets | 29/58 | €1,959,343 | €2,015,432 | +€56,089 | +2.9% |
| Amounts receivable within one year | 40/41 | €1,625,924 | €1,658,215 | +€32,291 | +2.0% |
| Trade receivables | 40 | €344,359 | €343,277 | -€1,082 | -0.3% |
| Other amounts receivable | 41 | €1,281,565 | €1,314,938 | +€33,373 | +2.6% |
| Cash at bank and in hand | 54/58 | €333,419 | €357,217 | +€23,798 | +7.1% |
| Total equity and liabilities | 10/49 | €1,963,684 | €2,026,537 | +€62,853 | +3.2% |
| Equity | 10/15 | €624,398 | €729,108 | +€104,710 | +16.8% |
| Contributions | 10/11 | €6,186 | €6,186 | = | 0.0% |
| Capital | 10 | €6,186 | €6,186 | = | 0.0% |
| Issued capital | 100 | €18,586 | €18,586 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €616,352 | €721,062 | +€104,710 | +17.0% |
| Provisions and deferred taxes | 16 | €25,000 | - | -€25,000 | |
| Provisions for liabilities and charges | 160/5 | €25,000 | - | -€25,000 | |
| Taxes | 161 | €25,000 | - | -€25,000 | |
| Amounts payable | 17/49 | €1,314,286 | €1,297,429 | -€16,857 | -1.3% |
| Amounts payable within one year | 42/48 | €1,314,286 | €1,297,429 | -€16,857 | -1.3% |
| Trade debts | 44 | €1,290,961 | €1,286,130 | -€4,831 | -0.4% |
| Suppliers | 440/4 | €1,290,961 | €1,286,130 | -€4,831 | -0.4% |
| Taxes, remuneration and social security | 45 | €23,325 | €11,300 | -€12,026 | -51.6% |
| Taxes | 450/3 | €23,325 | €11,300 | -€12,026 | -51.6% |
| Turnover | 70 | €3,003,495 | €3,152,372 | +€148,877 | +5.0% |
| Non-recurring operating income | 76A | €4,000 | €5,988 | +€1,988 | +49.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,955,206 | €3,112,650 | +€157,445 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,690 | €4,495 | +€2,805 | +166% |
| Other operating charges | 640/8 | €10,537 | €290 | -€10,246 | -97.2% |
| Gross operating margin | 9900 | €52,289 | €45,709 | -€6,580 | -12.6% |
| Operating profit (loss) | 9901 | €40,063 | €40,924 | +€861 | +2.1% |
| Financial income | 75/76B | €75,531 | €70,299 | -€5,232 | -6.9% |
| Recurring financial income | 75 | €75,531 | €70,299 | -€5,232 | -6.9% |
| Financial charges | 65/66B | €1,593 | €3,241 | +€1,648 | +104% |
| Recurring financial charges | 65 | €1,243 | €3,241 | +€1,998 | +161% |
| Non-recurring financial charges | 66B | €350 | - | -€350 | |
| Profit (loss) for the period before taxes | 9903 | €114,002 | €107,982 | -€6,019 | -5.3% |
| Income taxes | 67/77 | €53,147 | €3,273 | -€49,874 | -93.8% |
| Profit (loss) for the period | 9904 | €60,855 | €104,710 | +€43,855 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,855 | €104,710 | +€43,855 | +72.1% |
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 24 October 2026 via checked.be.