AOC Consult: 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.
AOC Consult
Largest movements
- Tangible fixed assets +€28,369
up €28,369 (+270.5%), from €10,487 to €38,856
of which Furniture and vehicles: +€28,789
- Cash +€25,097
up €25,097 (+15.2%), from €165,549 to €190,646
mainly Net result for the year (+€55,605) and Depreciation (+€12,487)
- Profit (loss) carried forward +€55,605
up €55,605 (+41.5%), from €134,107 to €189,712
- Tax, wage and social debts -€14,251
down €14,251 (-40.5%), from €35,212 to €20,961
- Debts after one year +€8,607
new in 2025: €8,607
- Current portion of long-term debt +€6,603
new in 2025: €6,603
- Gross operating margin -€3,360
down €3,360 (-3.8%), from €88,176 to €84,816
- Depreciation +€3,051
up €3,051 (+32.3%), from €9,436 to €12,487
- Taxes -€1,498
down €1,498 (-8.6%), from €17,354 to €15,856
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 | €187,996 | €241,774 | +€53,778 | +28.6% |
| Fixed assets | 21/28 | €10,487 | €38,856 | +€28,369 | +270.5% |
| Tangible fixed assets | 22/27 | €10,487 | €38,856 | +€28,369 | +270.5% |
| Plant, machinery and equipment | 23 | €1,470 | €1,050 | -€420 | -28.6% |
| Furniture and vehicles | 24 | €9,017 | €37,806 | +€28,789 | +319.3% |
| Current assets | 29/58 | €177,509 | €202,918 | +€25,409 | +14.3% |
| Amounts receivable within one year | 40/41 | €10,926 | €12,272 | +€1,346 | +12.3% |
| Trade receivables | 40 | €10,420 | €11,111 | +€691 | +6.6% |
| Other amounts receivable | 41 | €506 | €1,161 | +€655 | +129.4% |
| Cash at bank and in hand | 54/58 | €165,549 | €190,646 | +€25,097 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,034 | - | -€1,034 | |
| Total equity and liabilities | 10/49 | €187,996 | €241,774 | +€53,778 | +28.6% |
| Equity | 10/15 | €136,107 | €191,712 | +€55,605 | +40.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,107 | €189,712 | +€55,605 | +41.5% |
| Amounts payable | 17/49 | €51,889 | €50,062 | -€1,827 | -3.5% |
| Amounts payable after more than one year | 17 | - | €8,607 | +€8,607 | |
| Financial debts | 170/4 | - | €8,607 | +€8,607 | |
| Amounts payable within one year | 42/48 | €51,889 | €41,455 | -€10,434 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,603 | +€6,603 | |
| Trade debts | 44 | €1,779 | €873 | -€906 | -50.9% |
| Suppliers | 440/4 | €1,779 | €873 | -€906 | -50.9% |
| Taxes, remuneration and social security | 45 | €35,212 | €20,961 | -€14,251 | -40.5% |
| Taxes | 450/3 | €35,212 | €20,961 | -€14,251 | -40.5% |
| Other amounts payable | 47/48 | €14,898 | €13,018 | -€1,880 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,436 | €12,487 | +€3,051 | +32.3% |
| Other operating charges | 640/8 | €98 | €63 | -€35 | -35.7% |
| Gross operating margin | 9900 | €88,176 | €84,816 | -€3,360 | -3.8% |
| Operating profit (loss) | 9901 | €78,642 | €72,266 | -€6,376 | -8.1% |
| Financial income | 75/76B | - | €170 | +€170 | |
| Recurring financial income | 75 | - | €170 | +€170 | |
| Non-recurring financial income | 76B | - | €170 | +€170 | |
| Financial charges | 65/66B | €276 | €975 | +€699 | +253.3% |
| Recurring financial charges | 65 | €276 | €975 | +€699 | +253.3% |
| Profit (loss) for the period before taxes | 9903 | €78,366 | €71,461 | -€6,905 | -8.8% |
| Income taxes | 67/77 | €17,354 | €15,856 | -€1,498 | -8.6% |
| Profit (loss) for the period | 9904 | €61,012 | €55,605 | -€5,407 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,012 | €55,605 | -€5,407 | -8.9% |
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.