AS CONSULTING: 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.
AS CONSULTING
Largest movements
- Tangible fixed assets +€632,969
up €632,969 (+11854.7%), from €5,339 to €638,309
of which Land and buildings: +€579,878
- Financial fixed assets -€444,748
down €444,748 (-90.3%), from €492,763 to €48,015
- Receivables within one year +€50,169
up €50,169 (+79.2%), from €63,356 to €113,524
of which Other amounts receivable: +€29,365
- Reserves +€340,000
up €340,000 (+1178.1%), from €28,860 to €368,860
of which Distributable reserves: +€340,000
- Profit (loss) carried forward -€123,262
down €123,262 (-99.8%), from €123,480 to €219
- Other debts -€120,499
down €120,499 (-39.7%), from €303,236 to €182,736
- Provisions +€106,732
new in 2024: €106,732
- Tax, wage and social debts +€25,040
up €25,040 (+158.8%), from €15,771 to €40,811
- Financial income +€151,684
up €151,684 (+1776162.6%), from €9 to €151,693
- Gross operating margin +€119,106
up €119,106 (+600.6%), from €19,830 to €138,935
- Depreciation +€28,837
up €28,837 (+11986.8%), from €241 to €29,077
- Taxes +€28,311
up €28,311 (+394.7%), from €7,173 to €35,484
- Other operating charges +€3,251
up €3,251 (+435.5%), from €747 to €3,998
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €588,454 | €827,812 | +€239,359 | +40.7% |
| Fixed assets | 21/28 | €498,102 | €686,324 | +€188,222 | +37.8% |
| Tangible fixed assets | 22/27 | €5,339 | €638,309 | +€632,969 | +11854.7% |
| Land and buildings | 22 | - | €579,878 | +€579,878 | |
| Plant, machinery and equipment | 23 | - | €4,996 | +€4,996 | |
| Furniture and vehicles | 24 | €5,339 | €15,669 | +€10,329 | +193.5% |
| Other tangible fixed assets | 26 | - | €37,766 | +€37,766 | |
| Financial fixed assets | 28 | €492,763 | €48,015 | -€444,748 | -90.3% |
| Current assets | 29/58 | €90,352 | €141,489 | +€51,137 | +56.6% |
| Amounts receivable within one year | 40/41 | €63,356 | €113,524 | +€50,169 | +79.2% |
| Trade receivables | 40 | €62,706 | €83,510 | +€20,804 | +33.2% |
| Other amounts receivable | 41 | €649 | €30,014 | +€29,365 | +4521.5% |
| Cash at bank and in hand | 54/58 | €26,750 | €26,165 | -€585 | -2.2% |
| Deferred charges and accrued income | 490/1 | €246 | €1,799 | +€1,553 | +630.7% |
| Total equity and liabilities | 10/49 | €588,454 | €827,812 | +€239,359 | +40.7% |
| Equity | 10/15 | €164,740 | €381,479 | +€216,738 | +131.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,860 | €368,860 | +€340,000 | +1178.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €367,000 | +€340,000 | +1259.3% |
| Profit (loss) carried forward | 14 | €123,480 | €219 | -€123,262 | -99.8% |
| Provisions and deferred taxes | 16 | - | €106,732 | +€106,732 | |
| Deferred taxes | 168 | - | €106,732 | +€106,732 | |
| Amounts payable | 17/49 | €423,713 | €339,602 | -€84,111 | -19.9% |
| Amounts payable after more than one year | 17 | €12,400 | €12,400 | = | 0.0% |
| Financial debts | 170/4 | €12,400 | €12,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €404,271 | €319,129 | -€85,142 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,970 | +€7,970 | |
| Trade debts | 44 | €85,263 | €87,612 | +€2,348 | +2.8% |
| Suppliers | 440/4 | €85,263 | €87,612 | +€2,348 | +2.8% |
| Taxes, remuneration and social security | 45 | €15,771 | €40,811 | +€25,040 | +158.8% |
| Taxes | 450/3 | €15,771 | €40,811 | +€25,040 | +158.8% |
| Other amounts payable | 47/48 | €303,236 | €182,736 | -€120,499 | -39.7% |
| Accrued charges and deferred income | 492/3 | €7,043 | €8,073 | +€1,030 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241 | €29,077 | +€28,837 | +11986.8% |
| Other operating charges | 640/8 | €747 | €3,998 | +€3,251 | +435.5% |
| Gross operating margin | 9900 | €19,830 | €138,935 | +€119,106 | +600.6% |
| Operating profit (loss) | 9901 | €18,843 | €105,860 | +€87,017 | +461.8% |
| Financial income | 75/76B | €9 | €151,693 | +€151,684 | +1776162.6% |
| Recurring financial income | 75 | €9 | €151,693 | +€151,684 | +1776162.6% |
| Financial charges | 65/66B | €1,272 | €1,855 | +€583 | +45.9% |
| Recurring financial charges | 65 | €1,272 | €1,855 | +€583 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €17,579 | €255,698 | +€238,118 | +1354.6% |
| Transfer from deferred taxes | 780 | - | €6,525 | +€6,525 | |
| Income taxes | 67/77 | €7,173 | €35,484 | +€28,311 | +394.7% |
| Profit (loss) for the period | 9904 | €10,406 | €226,738 | +€216,332 | +2078.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,406 | €226,738 | +€216,332 | +2078.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.