AS Consultancy: 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.
AS Consultancy
Largest movements
- Cash -€1,497
down €1,497 (-72.2%), from €2,072 to €575
mainly Net result for the year (-€7,403) and Receivables within one year (-€421)
- Tangible fixed assets -€795
down €795 (-41.1%), from €1,935 to €1,140
- Deferred charges and accrued income -€780
no longer reported in 2025 (was €780)
- Profit (loss) carried forward -€7,403
down €7,403 (-12.9%), from €57,514 to €50,111
- Other debts +€3,488
up €3,488 (+48.7%), from €7,169 to €10,657
- Trade debts +€1,264
up €1,264 (+270.7%), from €467 to €1,731
- Gross operating margin +€7,403
up €7,403 (+54.3%), from -€13,638 to -€6,235
- Other operating charges -€503
down €503 (-85.7%), from €587 to €84
- Financial charges -€343
down €343 (-54.3%), from €632 to €289
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 | €76,212 | €73,561 | -€2,651 | -3.5% |
| Fixed assets | 21/28 | €1,935 | €1,140 | -€795 | -41.1% |
| Tangible fixed assets | 22/27 | €1,935 | €1,140 | -€795 | -41.1% |
| Furniture and vehicles | 24 | €1,935 | €1,140 | -€795 | -41.1% |
| Current assets | 29/58 | €74,277 | €72,421 | -€1,856 | -2.5% |
| Amounts receivable within one year | 40/41 | €71,425 | €71,846 | +€421 | +0.6% |
| Trade receivables | 40 | €70,627 | €71,571 | +€944 | +1.3% |
| Other amounts receivable | 41 | €798 | €275 | -€523 | -65.5% |
| Cash at bank and in hand | 54/58 | €2,072 | €575 | -€1,497 | -72.2% |
| Deferred charges and accrued income | 490/1 | €780 | - | -€780 | |
| Total equity and liabilities | 10/49 | €76,212 | €73,561 | -€2,651 | -3.5% |
| Equity | 10/15 | €68,576 | €61,173 | -€7,403 | -10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,862 | €4,862 | = | 0.0% |
| Distributable reserves | 133 | €4,862 | €4,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,514 | €50,111 | -€7,403 | -12.9% |
| Amounts payable | 17/49 | €7,636 | €12,388 | +€4,752 | +62.2% |
| Amounts payable within one year | 42/48 | €7,636 | €12,388 | +€4,752 | +62.2% |
| Trade debts | 44 | €467 | €1,731 | +€1,264 | +270.7% |
| Suppliers | 440/4 | €467 | €1,731 | +€1,264 | +270.7% |
| Other amounts payable | 47/48 | €7,169 | €10,657 | +€3,488 | +48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €795 | -€66 | -7.7% |
| Other operating charges | 640/8 | €587 | €84 | -€503 | -85.7% |
| Gross operating margin | 9900 | -€13,638 | -€6,235 | +€7,403 | +54.3% |
| Operating profit (loss) | 9901 | -€15,086 | -€7,114 | +€7,972 | +52.8% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €632 | €289 | -€343 | -54.3% |
| Recurring financial charges | 65 | €632 | €289 | -€343 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,708 | -€7,403 | +€8,305 | +52.9% |
| Income taxes | 67/77 | €81 | - | -€81 | |
| Profit (loss) for the period | 9904 | -€15,789 | -€7,403 | +€8,386 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,789 | -€7,403 | +€8,386 | +53.1% |
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 9 October 2026 via checked.be.