AOZ CONSULTING: what changed
AOZ CONSULTING
Largest movements
- Tangible fixed assets -€9,623
down €9,623 (-41.5%), from €23,198 to €13,574
- Receivables within one year +€5,590
up €5,590 (+33.0%), from €16,916 to €22,506
- Cash -€1,889
down €1,889 (-2.7%), from €69,639 to €67,750
mainly Contributions, distributions and other (-€43,269) and Debts after one year (-€10,268)
- Deferred charges and accrued income -€1,692
down €1,692 (-89.0%), from €1,901 to €209
- Debts after one year -€10,268
down €10,268 (-70.2%), from €14,617 to €4,349
- Other debts +€1,707
up €1,707 (+4.6%), from €37,168 to €38,875
- Tax, wage and social debts +€1,380
up €1,380 (+4.8%), from €28,993 to €30,373
of which Taxes: +€2,880
- Gross operating margin +€8,503
up €8,503 (+13.1%), from €64,805 to €73,308
- Depreciation +€3,920
up €3,920 (+68.7%), from €5,704 to €9,623
- Taxes +€2,019
up €2,019 (+12.6%), from €15,973 to €17,992
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,654 | €104,039 | -€7,615 | -6.8% |
| Fixed assets | 21/28 | €23,198 | €13,574 | -€9,623 | -41.5% |
| Tangible fixed assets | 22/27 | €23,198 | €13,574 | -€9,623 | -41.5% |
| Furniture and vehicles | 24 | €23,198 | €13,574 | -€9,623 | -41.5% |
| Current assets | 29/58 | €88,456 | €90,465 | +€2,009 | +2.3% |
| Amounts receivable within one year | 40/41 | €16,916 | €22,506 | +€5,590 | +33.0% |
| Trade receivables | 40 | €16,916 | €22,506 | +€5,590 | +33.0% |
| Cash at bank and in hand | 54/58 | €69,639 | €67,750 | -€1,889 | -2.7% |
| Deferred charges and accrued income | 490/1 | €1,901 | €209 | -€1,692 | -89.0% |
| Total equity and liabilities | 10/49 | €111,654 | €104,039 | -€7,615 | -6.8% |
| Equity | 10/15 | €20,000 | €20,000 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €91,654 | €84,039 | -€7,615 | -8.3% |
| Amounts payable after more than one year | 17 | €14,617 | €4,349 | -€10,268 | -70.2% |
| Financial debts | 170/4 | €14,617 | €4,349 | -€10,268 | -70.2% |
| Amounts payable within one year | 42/48 | €77,037 | €79,690 | +€2,653 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €10,030 | €10,268 | +€237 | +2.4% |
| Trade debts | 44 | €844 | €174 | -€671 | -79.4% |
| Suppliers | 440/4 | €844 | €174 | -€671 | -79.4% |
| Taxes, remuneration and social security | 45 | €28,993 | €30,373 | +€1,380 | +4.8% |
| Taxes | 450/3 | €27,493 | €30,373 | +€2,880 | +10.5% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €37,168 | €38,875 | +€1,707 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,704 | €9,623 | +€3,920 | +68.7% |
| Other operating charges | 640/8 | €1,128 | €1,860 | +€732 | +64.9% |
| Gross operating margin | 9900 | €64,805 | €73,308 | +€8,503 | +13.1% |
| Operating profit (loss) | 9901 | €57,973 | €61,824 | +€3,851 | +6.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €824 | €563 | -€261 | -31.6% |
| Recurring financial charges | 65 | €824 | €563 | -€261 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €57,149 | €61,261 | +€4,112 | +7.2% |
| Income taxes | 67/77 | €15,973 | €17,992 | +€2,019 | +12.6% |
| Profit (loss) for the period | 9904 | €41,176 | €43,269 | +€2,093 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,176 | €43,269 | +€2,093 | +5.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.