AUMEGA 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.
AUMEGA CONSULT
Largest movements
- Tangible fixed assets -€3,674
down €3,674 (-39.9%), from €9,199 to €5,526
- Cash +€537
up €537 (+57.6%), from €933 to €1,469
mainly Trade debts (+€4,730) and Depreciation (+€3,674)
- Receivables within one year +€441
up €441 (+3.0%), from €14,521 to €14,962
of which Trade receivables: +€726
- Profit (loss) carried forward -€5,546
down €5,546 (-20.1%), from -€27,593 to -€33,139
- Trade debts +€4,730
up €4,730 (+118%), from €4,019 to €8,750
- Other debts -€1,715
down €1,715 (-14.9%), from €11,512 to €9,796
- Gross operating margin +€8,294
up €8,294 (+89.9%), from -€9,226 to -€932
- Other operating charges +€195
up €195 (+37.0%), from €528 to €723
- Financial charges -€93
down €93 (-68.0%), from €136 to €44
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 | €24,653 | €21,957 | -€2,696 | -10.9% |
| Fixed assets | 21/28 | €9,199 | €5,526 | -€3,674 | -39.9% |
| Tangible fixed assets | 22/27 | €9,199 | €5,526 | -€3,674 | -39.9% |
| Furniture and vehicles | 24 | €9,199 | €5,526 | -€3,674 | -39.9% |
| Current assets | 29/58 | €15,454 | €16,432 | +€978 | +6.3% |
| Amounts receivable within one year | 40/41 | €14,521 | €14,962 | +€441 | +3.0% |
| Trade receivables | 40 | €12,995 | €13,721 | +€726 | +5.6% |
| Other amounts receivable | 41 | €1,526 | €1,241 | -€285 | -18.7% |
| Cash at bank and in hand | 54/58 | €933 | €1,469 | +€537 | +57.6% |
| Total equity and liabilities | 10/49 | €24,653 | €21,957 | -€2,696 | -10.9% |
| Equity | 10/15 | €8,957 | €3,411 | -€5,546 | -61.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,950 | €17,950 | = | 0.0% |
| Distributable reserves | 133 | €17,950 | €17,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,593 | -€33,139 | -€5,546 | -20.1% |
| Amounts payable | 17/49 | €15,695 | €18,546 | +€2,851 | +18.2% |
| Amounts payable within one year | 42/48 | €15,695 | €18,546 | +€2,851 | +18.2% |
| Trade debts | 44 | €4,019 | €8,750 | +€4,730 | +118% |
| Suppliers | 440/4 | €4,019 | €8,750 | +€4,730 | +118% |
| Taxes, remuneration and social security | 45 | €164 | - | -€164 | |
| Taxes | 450/3 | €164 | - | -€164 | |
| Other amounts payable | 47/48 | €11,512 | €9,796 | -€1,715 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,674 | €3,674 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €723 | +€195 | +37.0% |
| Gross operating margin | 9900 | -€9,226 | -€932 | +€8,294 | +89.9% |
| Operating profit (loss) | 9901 | -€13,427 | -€5,328 | +€8,099 | +60.3% |
| Financial charges | 65/66B | €136 | €44 | -€93 | -68.0% |
| Recurring financial charges | 65 | €136 | €44 | -€93 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,563 | -€5,372 | +€8,191 | +60.4% |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.1% |
| Profit (loss) for the period | 9904 | -€13,728 | -€5,546 | +€8,181 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,728 | -€5,546 | +€8,181 | +59.6% |
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 1 November 2026 via checked.be.