AZ-CONSEIL: 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.
AZ-CONSEIL
Largest movements
- Receivables within one year +€14,663
up €14,663 (+62.4%), from €23,487 to €38,150
of which Other amounts receivable: +€12,993
- Cash +€9,385
up €9,385 (+162.3%), from €5,783 to €15,168
mainly Net result for the year (+€21,830) and Receivables after one year (+€4,769)
- Receivables after one year -€4,769
down €4,769 (-13.1%), from €36,447 to €31,678
- Tangible fixed assets -€2,453
down €2,453 (-45.0%), from €5,457 to €3,003
of which Furniture and vehicles: -€2,176
- Profit (loss) carried forward +€12,830
up €12,830 (+96.4%), from €13,305 to €26,135
- Tax, wage and social debts +€4,207
up €4,207 (+95.4%), from €4,411 to €8,619
of which Taxes: +€4,642
- Gross operating margin +€15,626
up €15,626 (+126.2%), from €12,383 to €28,009
- Taxes +€3,568
up €3,568 (+1827.2%), from €195 to €3,763
- Other operating charges -€1,208
down €1,208 (-65.0%), from €1,859 to €651
- Depreciation +€399
up €399 (+19.4%), from €2,054 to €2,453
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.
Cash bridge derived
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 | €71,174 | €88,272 | +€17,099 | +24.0% |
| Fixed assets | 21/28 | €5,457 | €3,003 | -€2,453 | -45.0% |
| Tangible fixed assets | 22/27 | €5,457 | €3,003 | -€2,453 | -45.0% |
| Plant, machinery and equipment | 23 | €480 | €203 | -€277 | -57.8% |
| Furniture and vehicles | 24 | €4,977 | €2,801 | -€2,176 | -43.7% |
| Current assets | 29/58 | €65,717 | €85,269 | +€19,552 | +29.8% |
| Amounts receivable after more than one year | 29 | €36,447 | €31,678 | -€4,769 | -13.1% |
| Other amounts receivable | 291 | €36,447 | €31,678 | -€4,769 | -13.1% |
| Amounts receivable within one year | 40/41 | €23,487 | €38,150 | +€14,663 | +62.4% |
| Trade receivables | 40 | €4,526 | €6,197 | +€1,671 | +36.9% |
| Other amounts receivable | 41 | €18,961 | €31,954 | +€12,993 | +68.5% |
| Cash at bank and in hand | 54/58 | €5,783 | €15,168 | +€9,385 | +162.3% |
| Deferred charges and accrued income | 490/1 | - | €273 | +€273 | |
| Total equity and liabilities | 10/49 | €71,174 | €88,272 | +€17,099 | +24.0% |
| Equity | 10/15 | €65,805 | €78,635 | +€12,830 | +19.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,305 | €26,135 | +€12,830 | +96.4% |
| Amounts payable | 17/49 | €5,369 | €9,638 | +€4,269 | +79.5% |
| Amounts payable within one year | 42/48 | €5,369 | €9,638 | +€4,269 | +79.5% |
| Trade debts | 44 | €957 | €1,019 | +€62 | +6.5% |
| Suppliers | 440/4 | €957 | €1,019 | +€62 | +6.5% |
| Taxes, remuneration and social security | 45 | €4,411 | €8,619 | +€4,207 | +95.4% |
| Taxes | 450/3 | €2,976 | €7,619 | +€4,642 | +156.0% |
| Remuneration and social security | 454/9 | €1,435 | €1,000 | -€435 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,054 | €2,453 | +€399 | +19.4% |
| Other operating charges | 640/8 | €1,859 | €651 | -€1,208 | -65.0% |
| Gross operating margin | 9900 | €12,383 | €28,009 | +€15,626 | +126.2% |
| Operating profit (loss) | 9901 | €8,470 | €24,904 | +€16,434 | +194.0% |
| Financial income | 75/76B | €1,156 | €1,004 | -€153 | -13.2% |
| Recurring financial income | 75 | €1,156 | €1,004 | -€153 | -13.2% |
| Financial charges | 65/66B | €396 | €315 | -€81 | -20.4% |
| Recurring financial charges | 65 | €396 | €315 | -€81 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €9,230 | €25,593 | +€16,363 | +177.3% |
| Income taxes | 67/77 | €195 | €3,763 | +€3,568 | +1827.2% |
| Profit (loss) for the period | 9904 | €9,035 | €21,830 | +€12,795 | +141.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,035 | €21,830 | +€12,795 | +141.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.