FRESH AER CONSULTING: what changed
FRESH AER CONSULTING
Largest movements
- Cash -€33,842
down €33,842 (-29.7%), from €113,967 to €80,125
mainly Receivables within one year (-€15,392) and Deferred charges and accrued income (-€14,429)
- Receivables within one year +€15,392
up €15,392 (+112%), from €13,695 to €29,086
of which Other amounts receivable: +€9,213
- Deferred charges and accrued income +€14,429
new in 2025: €14,429
- Tangible fixed assets +€6,834
new in 2025: €6,834
- Reserves +€2,950
up €2,950 (+2.5%), from €119,506 to €122,456
- Tax, wage and social debts -€1,442
down €1,442 (-49.0%), from €2,942 to €1,500
- Gross operating margin -€53,705
down €53,705 (-51.0%), from €105,201 to €51,496
- Taxes -€14,579
down €14,579 (-81.6%), from €17,868 to €3,289
- Financial charges +€1,564
up €1,564 (+100%), from €1,564 to €3,128
- Other operating charges -€1,437
down €1,437 (-3.4%), from €42,548 to €41,111
- Depreciation +€1,166
new in 2025: €1,166
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,662 | €130,474 | +€2,813 | +2.2% |
| Fixed assets | 21/28 | - | €6,834 | +€6,834 | |
| Tangible fixed assets | 22/27 | - | €6,834 | +€6,834 | |
| Furniture and vehicles | 24 | - | €6,834 | +€6,834 | |
| Current assets | 29/58 | €127,662 | €123,640 | -€4,021 | -3.1% |
| Amounts receivable within one year | 40/41 | €13,695 | €29,086 | +€15,392 | +112% |
| Trade receivables | 40 | €10,599 | €16,777 | +€6,178 | +58.3% |
| Other amounts receivable | 41 | €3,096 | €12,310 | +€9,213 | +298% |
| Cash at bank and in hand | 54/58 | €113,967 | €80,125 | -€33,842 | -29.7% |
| Deferred charges and accrued income | 490/1 | - | €14,429 | +€14,429 | |
| Total equity and liabilities | 10/49 | €127,662 | €130,474 | +€2,813 | +2.2% |
| Equity | 10/15 | €124,506 | €127,456 | +€2,950 | +2.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €119,506 | €122,456 | +€2,950 | +2.5% |
| Distributable reserves | 133 | €119,506 | €122,456 | +€2,950 | +2.5% |
| Amounts payable | 17/49 | €3,156 | €3,019 | -€138 | -4.4% |
| Amounts payable within one year | 42/48 | €3,156 | €3,019 | -€138 | -4.4% |
| Trade debts | 44 | €214 | €1,519 | +€1,305 | +609% |
| Suppliers | 440/4 | €214 | €1,519 | +€1,305 | +609% |
| Taxes, remuneration and social security | 45 | €2,942 | €1,500 | -€1,442 | -49.0% |
| Taxes | 450/3 | €2,942 | €1,500 | -€1,442 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,166 | +€1,166 | |
| Other operating charges | 640/8 | €42,548 | €41,111 | -€1,437 | -3.4% |
| Gross operating margin | 9900 | €105,201 | €51,496 | -€53,705 | -51.0% |
| Operating profit (loss) | 9901 | €62,653 | €9,219 | -€53,434 | -85.3% |
| Financial income | 75/76B | €90 | €149 | +€59 | +64.8% |
| Recurring financial income | 75 | €90 | €149 | +€59 | +64.8% |
| Financial charges | 65/66B | €1,564 | €3,128 | +€1,564 | +100% |
| Recurring financial charges | 65 | €1,564 | €3,128 | +€1,564 | +100% |
| Profit (loss) for the period before taxes | 9903 | €61,179 | €6,239 | -€54,940 | -89.8% |
| Income taxes | 67/77 | €17,868 | €3,289 | -€14,579 | -81.6% |
| Profit (loss) for the period | 9904 | €43,311 | €2,950 | -€40,361 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,311 | €2,950 | -€40,361 | -93.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.