A&A Business and development: 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.
A&A Business and development
Largest movements
- Cash +€11,110
up €11,110 (+242%), from €4,590 to €15,700
mainly Net result for the year (+€7,906) and Other debts (+€4,895)
- Receivables within one year -€2,552
down €2,552 (-40.7%), from €6,266 to €3,714
of which Trade receivables: -€2,092
- Deferred charges and accrued income +€521
new in 2025: €521
- Reserves +€7,906
new in 2025: €7,906
- Profit (loss) carried forward -€5,728
no longer reported in 2025 (was €5,728)
- Other debts +€4,895
up €4,895 (+588%), from €833 to €5,728
- Tax, wage and social debts +€2,194
up €2,194 (+72.3%), from €3,035 to €5,228
- Gross operating margin +€5,319
up €5,319 (+58.5%), from €9,086 to €14,405
- Taxes +€3,998
up €3,998 (+157%), from €2,540 to €6,538
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 | €10,857 | €19,935 | +€9,078 | +83.6% |
| Current assets | 29/58 | €10,857 | €19,935 | +€9,078 | +83.6% |
| Amounts receivable within one year | 40/41 | €6,266 | €3,714 | -€2,552 | -40.7% |
| Trade receivables | 40 | €4,248 | €2,155 | -€2,092 | -49.3% |
| Other amounts receivable | 41 | €2,019 | €1,559 | -€460 | -22.8% |
| Cash at bank and in hand | 54/58 | €4,590 | €15,700 | +€11,110 | +242% |
| Deferred charges and accrued income | 490/1 | - | €521 | +€521 | |
| Total equity and liabilities | 10/49 | €10,857 | €19,935 | +€9,078 | +83.6% |
| Equity | 10/15 | €6,728 | €8,906 | +€2,178 | +32.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €7,906 | +€7,906 | |
| Distributable reserves | 133 | - | €7,906 | +€7,906 | |
| Profit (loss) carried forward | 14 | €5,728 | - | -€5,728 | |
| Amounts payable | 17/49 | €4,129 | €11,029 | +€6,900 | +167% |
| Amounts payable within one year | 42/48 | €4,129 | €11,029 | +€6,900 | +167% |
| Trade debts | 44 | €262 | €73 | -€189 | -72.1% |
| Suppliers | 440/4 | €262 | €73 | -€189 | -72.1% |
| Taxes, remuneration and social security | 45 | €3,035 | €5,228 | +€2,194 | +72.3% |
| Taxes | 450/3 | €3,035 | €5,228 | +€2,194 | +72.3% |
| Other amounts payable | 47/48 | €833 | €5,728 | +€4,895 | +588% |
| Gross operating margin | 9900 | €9,086 | €14,405 | +€5,319 | +58.5% |
| Operating profit (loss) | 9901 | €9,086 | €14,405 | +€5,319 | +58.5% |
| Financial income | 75/76B | €21 | €102 | +€81 | +388% |
| Recurring financial income | 75 | €21 | €102 | +€81 | +388% |
| Financial charges | 65/66B | €6 | €63 | +€57 | +1,002% |
| Recurring financial charges | 65 | €6 | €63 | +€57 | +1,002% |
| Profit (loss) for the period before taxes | 9903 | €9,101 | €14,444 | +€5,343 | +58.7% |
| Income taxes | 67/77 | €2,540 | €6,538 | +€3,998 | +157% |
| Profit (loss) for the period | 9904 | €6,561 | €7,906 | +€1,345 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,561 | €7,906 | +€1,345 | +20.5% |
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 26 October 2026 via checked.be.