aWard 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.
aWard Consulting
Largest movements
- Cash +€44,286
up €44,286 (+94.6%), from €46,801 to €91,087
mainly Other debts (+€94,547) and Net result for the year (+€56,696)
- Deferred charges and accrued income -€2,836
down €2,836 (-26.4%), from €10,731 to €7,895
- Other debts +€94,547
up €94,547 (+47,473%), from €199 to €94,746
- Reserves -€54,835
no longer reported in 2025 (was €54,835)
- Tax, wage and social debts +€2,210
up €2,210 (+102%), from €2,171 to €4,381
- Gross operating margin +€2,685
up €2,685 (+3.7%), from €73,345 to €76,029
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 | €78,694 | €120,594 | +€41,901 | +53.2% |
| Fixed assets | 21/28 | €8,011 | €8,024 | +€13 | +0.2% |
| Tangible fixed assets | 22/27 | €8,011 | €8,024 | +€13 | +0.2% |
| Plant, machinery and equipment | 23 | €8,011 | €4,751 | -€3,260 | -40.7% |
| Furniture and vehicles | 24 | - | €3,273 | +€3,273 | |
| Current assets | 29/58 | €70,683 | €112,570 | +€41,887 | +59.3% |
| Amounts receivable within one year | 40/41 | €13,151 | €13,588 | +€437 | +3.3% |
| Trade receivables | 40 | €12,550 | €13,427 | +€877 | +7.0% |
| Other amounts receivable | 41 | €602 | €162 | -€440 | -73.1% |
| Cash at bank and in hand | 54/58 | €46,801 | €91,087 | +€44,286 | +94.6% |
| Deferred charges and accrued income | 490/1 | €10,731 | €7,895 | -€2,836 | -26.4% |
| Total equity and liabilities | 10/49 | €78,694 | €120,594 | +€41,901 | +53.2% |
| Equity | 10/15 | €73,435 | €18,600 | -€54,835 | -74.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,835 | - | -€54,835 | |
| Distributable reserves | 133 | €54,835 | - | -€54,835 | |
| Amounts payable | 17/49 | €5,259 | €101,994 | +€96,735 | +1,839% |
| Amounts payable within one year | 42/48 | €5,259 | €101,994 | +€96,735 | +1,839% |
| Trade debts | 44 | €2,889 | €2,868 | -€21 | -0.7% |
| Suppliers | 440/4 | €2,889 | €2,868 | -€21 | -0.7% |
| Taxes, remuneration and social security | 45 | €2,171 | €4,381 | +€2,210 | +102% |
| Taxes | 450/3 | €2,171 | €4,381 | +€2,210 | +102% |
| Other amounts payable | 47/48 | €199 | €94,746 | +€94,547 | +47,473% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,260 | €3,638 | +€378 | +11.6% |
| Other operating charges | 640/8 | €713 | €688 | -€25 | -3.6% |
| Gross operating margin | 9900 | €73,345 | €76,029 | +€2,685 | +3.7% |
| Operating profit (loss) | 9901 | €69,371 | €71,703 | +€2,332 | +3.4% |
| Financial charges | 65/66B | €138 | €169 | +€31 | +22.2% |
| Recurring financial charges | 65 | €138 | €169 | +€31 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €69,233 | €71,534 | +€2,301 | +3.3% |
| Income taxes | 67/77 | €14,398 | €14,838 | +€440 | +3.1% |
| Profit (loss) for the period | 9904 | €54,835 | €56,696 | +€1,862 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,835 | €56,696 | +€1,862 | +3.4% |
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.