AZ DESIGN 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.
AZ DESIGN CONSULTING
Largest movements
- Financial fixed assets +€43,331
up €43,331 (+47.7%), from €90,870 to €134,200
- Cash +€15,846
up €15,846 (+211%), from €7,517 to €23,363
mainly Other debts (+€38,883) and Net result for the year (+€8,798)
- Receivables within one year -€2,920
down €2,920 (-97.3%), from €3,000 to €80
of which Other amounts receivable: -€1,751
- Other debts +€38,883
up €38,883 (+49.4%), from €78,785 to €117,668
- Reserves +€8,798
up €8,798 (+473%), from €1,860 to €10,658
- Tax, wage and social debts +€7,017
up €7,017 (+180%), from €3,904 to €10,920
of which Taxes: +€4,642
- Financial charges -€2,156
down €2,156 (-81.4%), from €2,650 to €494
- Taxes +€2,107
up €2,107 (+67.3%), from €3,131 to €5,239
- Other operating charges -€842
down €842 (-67.8%), from €1,242 to €400
- Depreciation +€527
up €527 (+27.0%), from €1,955 to €2,482
- Gross operating margin -€263
down €263 (-1.5%), from €17,675 to €17,413
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 | €110,732 | €165,372 | +€54,640 | +49.3% |
| Fixed assets | 21/28 | €99,213 | €140,974 | +€41,761 | +42.1% |
| Tangible fixed assets | 22/27 | €8,343 | €6,774 | -€1,570 | -18.8% |
| Plant, machinery and equipment | 23 | €2,457 | €2,044 | -€413 | -16.8% |
| Other tangible fixed assets | 26 | €5,887 | €4,729 | -€1,157 | -19.7% |
| Financial fixed assets | 28 | €90,870 | €134,200 | +€43,331 | +47.7% |
| Current assets | 29/58 | €11,519 | €24,398 | +€12,879 | +112% |
| Amounts receivable within one year | 40/41 | €3,000 | €80 | -€2,920 | -97.3% |
| Trade receivables | 40 | €1,249 | €80 | -€1,169 | -93.6% |
| Other amounts receivable | 41 | €1,751 | - | -€1,751 | |
| Cash at bank and in hand | 54/58 | €7,517 | €23,363 | +€15,846 | +211% |
| Deferred charges and accrued income | 490/1 | €1,003 | €955 | -€47 | -4.7% |
| Total equity and liabilities | 10/49 | €110,732 | €165,372 | +€54,640 | +49.3% |
| Equity | 10/15 | €26,427 | €35,225 | +€8,798 | +33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €10,658 | +€8,798 | +473% |
| Distributable reserves | 133 | €1,860 | €10,658 | +€8,798 | +473% |
| Profit (loss) carried forward | 14 | €5,967 | €5,967 | = | 0.0% |
| Amounts payable | 17/49 | €84,305 | €130,147 | +€45,842 | +54.4% |
| Amounts payable within one year | 42/48 | €84,305 | €130,147 | +€45,842 | +54.4% |
| Trade debts | 44 | €1,617 | €1,558 | -€58 | -3.6% |
| Suppliers | 440/4 | €1,617 | €1,558 | -€58 | -3.6% |
| Taxes, remuneration and social security | 45 | €3,904 | €10,920 | +€7,017 | +180% |
| Taxes | 450/3 | €3,904 | €8,545 | +€4,642 | +119% |
| Remuneration and social security | 454/9 | - | €2,375 | +€2,375 | |
| Other amounts payable | 47/48 | €78,785 | €117,668 | +€38,883 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,955 | €2,482 | +€527 | +27.0% |
| Other operating charges | 640/8 | €1,242 | €400 | -€842 | -67.8% |
| Gross operating margin | 9900 | €17,675 | €17,413 | -€263 | -1.5% |
| Operating profit (loss) | 9901 | €14,478 | €14,531 | +€53 | +0.4% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,650 | €494 | -€2,156 | -81.4% |
| Recurring financial charges | 65 | €2,650 | €494 | -€2,156 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €11,831 | €14,037 | +€2,206 | +18.6% |
| Income taxes | 67/77 | €3,131 | €5,239 | +€2,107 | +67.3% |
| Profit (loss) for the period | 9904 | €8,699 | €8,798 | +€99 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,699 | €8,798 | +€99 | +1.1% |
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 18 October 2026 via checked.be.