AZ CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€16,842
down €16,842 (-30.7%), from €54,843 to €38,000
of which Trade receivables: -€11,823
- Cash +€16,586
up €16,586 (+560.0%), from €2,962 to €19,548
mainly Receivables within one year (+€16,842) and Tax, wage and social debts (+€14,766)
- Deferred charges and accrued income +€5,114
up €5,114 (+160.6%), from €3,183 to €8,297
- Tangible fixed assets +€4,912
up €4,912 (+46.3%), from €10,612 to €15,524
of which Furniture and vehicles: +€5,245
- Tax, wage and social debts +€14,766
up €14,766 (+234.4%), from €6,299 to €21,066
of which Remuneration and social security: +€15,000
- Trade debts +€9,479
up €9,479 (+65.3%), from €14,523 to €24,002
- Profit (loss) carried forward -€9,306
down €9,306 (-22.8%), from €40,868 to €31,562
- Accrued charges and deferred income -€9,000
no longer reported in 2025 (was €9,000)
- Other debts +€3,831
new in 2025: €3,831
- Gross operating margin -€12,393
down €12,393, from €8,529 to -€3,865
- Depreciation +€1,466
up €1,466 (+81.5%), from €1,798 to €3,264
- Taxes -€1,177
down €1,177 (-80.4%), from €1,464 to €287
- Other operating charges -€598
down €598 (-26.1%), from €2,295 to €1,697
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 | €71,690 | €81,460 | +€9,770 | +13.6% |
| Fixed assets | 21/28 | €10,702 | €15,614 | +€4,912 | +45.9% |
| Tangible fixed assets | 22/27 | €10,612 | €15,524 | +€4,912 | +46.3% |
| Plant, machinery and equipment | 23 | €8,244 | €7,910 | -€333 | -4.0% |
| Furniture and vehicles | 24 | €2,368 | €7,613 | +€5,245 | +221.5% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €60,988 | €65,846 | +€4,858 | +8.0% |
| Amounts receivable within one year | 40/41 | €54,843 | €38,000 | -€16,842 | -30.7% |
| Trade receivables | 40 | €49,520 | €37,697 | -€11,823 | -23.9% |
| Other amounts receivable | 41 | €5,323 | €304 | -€5,019 | -94.3% |
| Cash at bank and in hand | 54/58 | €2,962 | €19,548 | +€16,586 | +560.0% |
| Deferred charges and accrued income | 490/1 | €3,183 | €8,297 | +€5,114 | +160.6% |
| Total equity and liabilities | 10/49 | €71,690 | €81,460 | +€9,770 | +13.6% |
| Equity | 10/15 | €41,868 | €32,562 | -€9,306 | -22.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,868 | €31,562 | -€9,306 | -22.8% |
| Amounts payable | 17/49 | €29,822 | €48,898 | +€19,076 | +64.0% |
| Amounts payable within one year | 42/48 | €20,822 | €48,898 | +€28,076 | +134.8% |
| Trade debts | 44 | €14,523 | €24,002 | +€9,479 | +65.3% |
| Suppliers | 440/4 | €14,523 | €24,002 | +€9,479 | +65.3% |
| Taxes, remuneration and social security | 45 | €6,299 | €21,066 | +€14,766 | +234.4% |
| Taxes | 450/3 | €4,069 | €3,835 | -€234 | -5.7% |
| Remuneration and social security | 454/9 | €2,231 | €17,231 | +€15,000 | +672.4% |
| Other amounts payable | 47/48 | - | €3,831 | +€3,831 | |
| Accrued charges and deferred income | 492/3 | €9,000 | - | -€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,798 | €3,264 | +€1,466 | +81.5% |
| Other operating charges | 640/8 | €2,295 | €1,697 | -€598 | -26.1% |
| Gross operating margin | 9900 | €8,529 | -€3,865 | -€12,393 | |
| Operating profit (loss) | 9901 | €4,435 | -€8,826 | -€13,261 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €132 | €194 | +€62 | +46.9% |
| Recurring financial charges | 65 | €132 | €194 | +€62 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €4,304 | -€9,019 | -€13,323 | |
| Income taxes | 67/77 | €1,464 | €287 | -€1,177 | -80.4% |
| Profit (loss) for the period | 9904 | €2,839 | -€9,306 | -€12,145 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,839 | -€9,306 | -€12,145 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.