AYTAX 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.
AYTAX CONSULTING
Largest movements
- Cash -€28,547
down €28,547 (-49.1%), from €58,184 to €29,637
mainly Debts after one year (-€16,679) and Tax, wage and social debts (-€13,102)
- Receivables within one year +€12,738
up €12,738 (+203%), from €6,271 to €19,009
- Tangible fixed assets -€9,154
down €9,154 (-50.0%), from €18,308 to €9,154
- Debts after one year -€16,679
down €16,679 (-48.9%), from €34,097 to €17,418
- Tax, wage and social debts -€13,102
down €13,102 (-61.9%), from €21,171 to €8,069
- Profit (loss) carried forward +€5,143
up €5,143 (+891%), from €577 to €5,720
- Gross operating margin -€19,036
down €19,036 (-50.3%), from €37,861 to €18,825
- Depreciation -€9,154
down €9,154 (-50.0%), from €18,308 to €9,154
- Taxes -€2,108
down €2,108 (-50.4%), from €4,185 to €2,077
- Financial charges -€771
down €771 (-28.7%), from €2,685 to €1,914
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 | €83,369 | €58,138 | -€25,231 | -30.3% |
| Fixed assets | 21/28 | €18,308 | €9,154 | -€9,154 | -50.0% |
| Tangible fixed assets | 22/27 | €18,308 | €9,154 | -€9,154 | -50.0% |
| Furniture and vehicles | 24 | €18,308 | €9,154 | -€9,154 | -50.0% |
| Current assets | 29/58 | €65,061 | €48,984 | -€16,077 | -24.7% |
| Amounts receivable within one year | 40/41 | €6,271 | €19,009 | +€12,738 | +203% |
| Trade receivables | 40 | €6,271 | €19,009 | +€12,738 | +203% |
| Cash at bank and in hand | 54/58 | €58,184 | €29,637 | -€28,547 | -49.1% |
| Deferred charges and accrued income | 490/1 | €606 | €338 | -€268 | -44.2% |
| Total equity and liabilities | 10/49 | €83,369 | €58,138 | -€25,231 | -30.3% |
| Equity | 10/15 | €5,577 | €10,720 | +€5,143 | +92.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €577 | €5,720 | +€5,143 | +891% |
| Amounts payable | 17/49 | €77,792 | €47,418 | -€30,374 | -39.0% |
| Amounts payable after more than one year | 17 | €34,097 | €17,418 | -€16,679 | -48.9% |
| Financial debts | 170/4 | €34,097 | €17,418 | -€16,679 | -48.9% |
| Amounts payable within one year | 42/48 | €43,695 | €30,000 | -€13,695 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €15,971 | €16,679 | +€708 | +4.4% |
| Trade debts | 44 | €3,057 | €2,519 | -€538 | -17.6% |
| Suppliers | 440/4 | €3,057 | €2,519 | -€538 | -17.6% |
| Taxes, remuneration and social security | 45 | €21,171 | €8,069 | -€13,102 | -61.9% |
| Taxes | 450/3 | €21,171 | €8,069 | -€13,102 | -61.9% |
| Other amounts payable | 47/48 | €3,496 | €2,733 | -€763 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,308 | €9,154 | -€9,154 | -50.0% |
| Other operating charges | 640/8 | €487 | €750 | +€263 | +54.0% |
| Gross operating margin | 9900 | €37,861 | €18,825 | -€19,036 | -50.3% |
| Operating profit (loss) | 9901 | €19,066 | €8,921 | -€10,145 | -53.2% |
| Financial income | 75/76B | €380 | €213 | -€167 | -43.9% |
| Recurring financial income | 75 | €380 | €213 | -€167 | -43.9% |
| Financial charges | 65/66B | €2,685 | €1,914 | -€771 | -28.7% |
| Recurring financial charges | 65 | €2,685 | €1,914 | -€771 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €16,761 | €7,220 | -€9,541 | -56.9% |
| Income taxes | 67/77 | €4,185 | €2,077 | -€2,108 | -50.4% |
| Profit (loss) for the period | 9904 | €12,576 | €5,143 | -€7,433 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,576 | €5,143 | -€7,433 | -59.1% |
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 31 October 2026 via checked.be.