AS 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.
AS CONSULTING
Largest movements
- Receivables within one year -€4,459
down €4,459 (-68.1%), from €6,550 to €2,091
of which Other amounts receivable: -€5,671
- Cash -€704
down €704 (-2.7%), from €26,530 to €25,826
mainly Net result for the year (-€2,867) and Other debts (-€2,082)
- Profit (loss) carried forward -€2,867
down €2,867 (-32.2%), from -€8,917 to -€11,785
- Other debts -€2,082
down €2,082 (-13.3%), from €15,696 to €13,614
- Tax, wage and social debts -€458
no longer reported in 2025 (was €458)
- Depreciation -€1,819
no longer reported in 2025 (was €1,819)
- Other operating charges -€1,811
down €1,811 (-73.5%), from €2,462 to €651
- Gross operating margin -€399
down €399 (-26.9%), from -€1,482 to -€1,882
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 | €38,900 | €33,463 | -€5,437 | -14.0% |
| Fixed assets | 21/28 | €5,239 | €5,239 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,239 | €5,239 | = | 0.0% |
| Land and buildings | 22 | €142 | €142 | = | 0.0% |
| Furniture and vehicles | 24 | €5,097 | €5,097 | = | 0.0% |
| Current assets | 29/58 | €33,661 | €28,224 | -€5,437 | -16.2% |
| Amounts receivable within one year | 40/41 | €6,550 | €2,091 | -€4,459 | -68.1% |
| Trade receivables | 40 | - | €1,212 | +€1,212 | |
| Other amounts receivable | 41 | €6,550 | €879 | -€5,671 | -86.6% |
| Cash at bank and in hand | 54/58 | €26,530 | €25,826 | -€704 | -2.7% |
| Deferred charges and accrued income | 490/1 | €581 | €307 | -€274 | -47.1% |
| Total equity and liabilities | 10/49 | €38,900 | €33,463 | -€5,437 | -14.0% |
| Equity | 10/15 | €22,498 | €19,631 | -€2,867 | -12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,216 | €25,216 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,216 | €1,216 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,216 | €1,216 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,917 | -€11,785 | -€2,867 | -32.2% |
| Amounts payable | 17/49 | €16,402 | €13,832 | -€2,570 | -15.7% |
| Amounts payable within one year | 42/48 | €16,402 | €13,832 | -€2,570 | -15.7% |
| Trade debts | 44 | €248 | €218 | -€30 | -12.1% |
| Suppliers | 440/4 | €248 | €218 | -€30 | -12.1% |
| Taxes, remuneration and social security | 45 | €458 | - | -€458 | |
| Taxes | 450/3 | €458 | - | -€458 | |
| Other amounts payable | 47/48 | €15,696 | €13,614 | -€2,082 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,819 | - | -€1,819 | |
| Other operating charges | 640/8 | €2,462 | €651 | -€1,811 | -73.5% |
| Gross operating margin | 9900 | -€1,482 | -€1,882 | -€399 | -26.9% |
| Operating profit (loss) | 9901 | -€5,764 | -€2,533 | +€3,231 | +56.1% |
| Financial income | 75/76B | €0 | €1 | +€0 | +178% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +178% |
| Financial charges | 65/66B | €185 | €170 | -€14 | -7.8% |
| Recurring financial charges | 65 | €185 | €170 | -€14 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,948 | -€2,702 | +€3,245 | +54.6% |
| Income taxes | 67/77 | €165 | €165 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€6,113 | -€2,867 | +€3,245 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,113 | -€2,867 | +€3,245 | +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 21 October 2026 via checked.be.