AOD 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.
AOD CONSULTING
Largest movements
- Receivables within one year +€43,727
up €43,727 (+196.8%), from €22,218 to €65,944
of which Trade receivables: +€43,600
- Cash -€37,102
down €37,102 (-17.4%), from €213,022 to €175,920
mainly Contributions, distributions and other (-€159,512) and Receivables within one year (-€43,727)
- Tangible fixed assets -€11,819
down €11,819 (-54.4%), from €21,717 to €9,898
of which Furniture and vehicles: -€11,114
- Reserves -€108,793
down €108,793 (-58.4%), from €186,231 to €77,438
- Other debts +€84,785
up €84,785 (+129.2%), from €65,599 to €150,385
- Tax, wage and social debts +€15,845
up €15,845 (+248.3%), from €6,382 to €22,228
- Gross operating margin +€48,531
up €48,531 (+131.8%), from €36,810 to €85,341
- Taxes +€13,303
up €13,303 (+201.0%), from €6,617 to €19,920
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 | €307,647 | €302,483 | -€5,164 | -1.7% |
| Fixed assets | 21/28 | €21,802 | €9,983 | -€11,819 | -54.2% |
| Tangible fixed assets | 22/27 | €21,717 | €9,898 | -€11,819 | -54.4% |
| Furniture and vehicles | 24 | €17,742 | €6,627 | -€11,114 | -62.6% |
| Other tangible fixed assets | 26 | €3,975 | €3,271 | -€704 | -17.7% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €285,845 | €292,500 | +€6,654 | +2.3% |
| Amounts receivable within one year | 40/41 | €22,218 | €65,944 | +€43,727 | +196.8% |
| Trade receivables | 40 | €19,500 | €63,100 | +€43,600 | +223.6% |
| Other amounts receivable | 41 | €2,718 | €2,844 | +€127 | +4.7% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €213,022 | €175,920 | -€37,102 | -17.4% |
| Deferred charges and accrued income | 490/1 | €606 | €635 | +€29 | +4.8% |
| Total equity and liabilities | 10/49 | €307,647 | €302,483 | -€5,164 | -1.7% |
| Equity | 10/15 | €231,848 | €123,055 | -€108,793 | -46.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €186,231 | €77,438 | -€108,793 | -58.4% |
| Distributable reserves | 133 | €186,231 | €77,438 | -€108,793 | -58.4% |
| Profit (loss) carried forward | 14 | €37,557 | €37,557 | = | 0.0% |
| Amounts payable | 17/49 | €75,799 | €179,428 | +€103,629 | +136.7% |
| Amounts payable within one year | 42/48 | €75,799 | €179,428 | +€103,629 | +136.7% |
| Trade debts | 44 | €3,817 | €6,815 | +€2,998 | +78.5% |
| Suppliers | 440/4 | €3,817 | €6,815 | +€2,998 | +78.5% |
| Taxes, remuneration and social security | 45 | €6,382 | €22,228 | +€15,845 | +248.3% |
| Taxes | 450/3 | €6,382 | €22,228 | +€15,845 | +248.3% |
| Other amounts payable | 47/48 | €65,599 | €150,385 | +€84,785 | +129.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,457 | €14,534 | +€77 | +0.5% |
| Other operating charges | 640/8 | €310 | €379 | +€68 | +22.0% |
| Gross operating margin | 9900 | €36,810 | €85,341 | +€48,531 | +131.8% |
| Operating profit (loss) | 9901 | €22,043 | €70,428 | +€48,385 | +219.5% |
| Financial income | 75/76B | €1,204 | €435 | -€769 | -63.9% |
| Recurring financial income | 75 | €1,204 | €435 | -€769 | -63.9% |
| Financial charges | 65/66B | €157 | €224 | +€67 | +42.8% |
| Recurring financial charges | 65 | €157 | €224 | +€67 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | €23,090 | €70,639 | +€47,549 | +205.9% |
| Income taxes | 67/77 | €6,617 | €19,920 | +€13,303 | +201.0% |
| Profit (loss) for the period | 9904 | €16,474 | €50,719 | +€34,246 | +207.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,474 | €50,719 | +€34,246 | +207.9% |
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 10 October 2026 via checked.be.