Aubin Consult: 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.
Aubin Consult
Largest movements
- Receivables after one year +€20,700
up €20,700 (+46.0%), from €45,000 to €65,700
- Tangible fixed assets -€6,517
down €6,517 (-83.6%), from €7,798 to €1,281
of which Furniture and vehicles: -€6,144
- Receivables within one year +€1,112
up €1,112 (+5.9%), from €18,778 to €19,890
- Deferred charges and accrued income -€993
down €993 (-50.5%), from €1,965 to €972
- Reserves +€16,162
up €16,162 (+47.4%), from €34,113 to €50,275
- Current portion of long-term debt -€6,301
no longer reported in 2024 (was €6,301)
- Accrued charges and deferred income +€2,016
up €2,016 (+65.3%), from €3,087 to €5,103
- Trade debts +€1,563
up €1,563 (+46.2%), from €3,380 to €4,943
- Other operating charges +€2,061
up €2,061 (+675%), from €306 to €2,367
- Gross operating margin -€1,902
down €1,902 (-5.0%), from €38,011 to €36,109
- Financial charges +€1,236
up €1,236 (+94.9%), from €1,302 to €2,537
- Taxes -€1,087
down €1,087 (-11.3%), from €9,613 to €8,526
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.
Derived cash bridge
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 | €77,723 | €91,156 | +€13,433 | +17.3% |
| Fixed assets | 21/28 | €7,798 | €1,281 | -€6,517 | -83.6% |
| Tangible fixed assets | 22/27 | €7,798 | €1,281 | -€6,517 | -83.6% |
| Plant, machinery and equipment | 23 | €1,148 | €776 | -€373 | -32.4% |
| Furniture and vehicles | 24 | €6,649 | €505 | -€6,144 | -92.4% |
| Current assets | 29/58 | €69,925 | €89,875 | +€19,950 | +28.5% |
| Amounts receivable after more than one year | 29 | €45,000 | €65,700 | +€20,700 | +46.0% |
| Other amounts receivable | 291 | €45,000 | €65,700 | +€20,700 | +46.0% |
| Amounts receivable within one year | 40/41 | €18,778 | €19,890 | +€1,112 | +5.9% |
| Trade receivables | 40 | €18,778 | €19,890 | +€1,112 | +5.9% |
| Cash at bank and in hand | 54/58 | €4,182 | €3,313 | -€869 | -20.8% |
| Deferred charges and accrued income | 490/1 | €1,965 | €972 | -€993 | -50.5% |
| Total equity and liabilities | 10/49 | €77,723 | €91,156 | +€13,433 | +17.3% |
| Equity | 10/15 | €35,613 | €51,775 | +€16,162 | +45.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €34,113 | €50,275 | +€16,162 | +47.4% |
| Distributable reserves | 133 | €34,113 | €50,275 | +€16,162 | +47.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €42,110 | €39,381 | -€2,729 | -6.5% |
| Amounts payable within one year | 42/48 | €39,023 | €34,278 | -€4,745 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €6,301 | - | -€6,301 | |
| Trade debts | 44 | €3,380 | €4,943 | +€1,563 | +46.2% |
| Suppliers | 440/4 | €3,380 | €4,943 | +€1,563 | +46.2% |
| Taxes, remuneration and social security | 45 | €28,879 | €29,205 | +€326 | +1.1% |
| Taxes | 450/3 | €28,879 | €29,205 | +€326 | +1.1% |
| Other amounts payable | 47/48 | €462 | €130 | -€332 | -71.9% |
| Accrued charges and deferred income | 492/3 | €3,087 | €5,103 | +€2,016 | +65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,517 | €6,517 | = | 0.0% |
| Other operating charges | 640/8 | €306 | €2,367 | +€2,061 | +675% |
| Gross operating margin | 9900 | €38,011 | €36,109 | -€1,902 | -5.0% |
| Operating profit (loss) | 9901 | €31,188 | €27,225 | -€3,963 | -12.7% |
| Financial charges | 65/66B | €1,302 | €2,537 | +€1,236 | +94.9% |
| Recurring financial charges | 65 | €1,302 | €2,537 | +€1,236 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | €29,886 | €24,687 | -€5,199 | -17.4% |
| Income taxes | 67/77 | €9,613 | €8,526 | -€1,087 | -11.3% |
| Profit (loss) for the period | 9904 | €20,273 | €16,162 | -€4,112 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,273 | €16,162 | -€4,112 | -20.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.