A&A CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Tangible fixed assets +€155,168
up €155,168 (+600.0%), from €25,859 to €181,027
of which Plant, machinery and equipment: +€160,386
- Receivables within one year +€27,585
up €27,585 (+2.8%), from €983,817 to €1.0m
of which Other amounts receivable: +€60,458
- Cash -€25,168
down €25,168 (-7.3%), from €343,443 to €318,275
mainly Investment in fixed assets (net) (-€192,979) and Trade debts (-€109,310)
- Profit (loss) carried forward +€138,565
up €138,565 (+15.7%), from €884,121 to €1.0m
- Current portion of long-term debt +€128,670
up €128,670 (+444.2%), from €28,968 to €157,638
- Trade debts -€109,310
down €109,310 (-53.6%), from €203,852 to €94,542
- Debts after one year +€105,183
up €105,183 (+57.3%), from €183,588 to €288,771
- Tax, wage and social debts -€94,825
down €94,825 (-37.2%), from €255,032 to €160,207
of which Taxes: -€85,832
- Gross operating margin -€117,429
down €117,429 (-17.2%), from €684,034 to €566,605
- Taxes -€43,710
down €43,710 (-49.9%), from €87,619 to €43,909
- Staff costs +€38,258
up €38,258 (+16.1%), from €237,173 to €275,432
- Financial charges -€27,391
down €27,391 (-27.6%), from €99,412 to €72,021
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 | €1,561,382 | €1,729,678 | +€168,297 | +10.8% |
| Fixed assets | 21/28 | €30,859 | €192,027 | +€161,168 | +522.3% |
| Tangible fixed assets | 22/27 | €25,859 | €181,027 | +€155,168 | +600.0% |
| Plant, machinery and equipment | 23 | €1,011 | €161,398 | +€160,386 | +15859.0% |
| Furniture and vehicles | 24 | €24,848 | €19,629 | -€5,219 | -21.0% |
| Financial fixed assets | 28 | €5,000 | €11,000 | +€6,000 | +120.0% |
| Current assets | 29/58 | €1,530,522 | €1,537,651 | +€7,129 | +0.5% |
| Stocks and contracts in progress | 3 | €200,000 | €200,000 | = | 0.0% |
| Contracts in progress | 37 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €983,817 | €1,011,402 | +€27,585 | +2.8% |
| Trade receivables | 40 | €957,216 | €924,343 | -€32,873 | -3.4% |
| Other amounts receivable | 41 | €26,600 | €87,058 | +€60,458 | +227.3% |
| Cash at bank and in hand | 54/58 | €343,443 | €318,275 | -€25,168 | -7.3% |
| Deferred charges and accrued income | 490/1 | €3,262 | €7,974 | +€4,712 | +144.4% |
| Total equity and liabilities | 10/49 | €1,561,382 | €1,729,678 | +€168,297 | +10.8% |
| Equity | 10/15 | €889,121 | €1,027,685 | +€138,565 | +15.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €884,121 | €1,022,685 | +€138,565 | +15.7% |
| Amounts payable | 17/49 | €672,261 | €701,993 | +€29,732 | +4.4% |
| Amounts payable after more than one year | 17 | €183,588 | €288,771 | +€105,183 | +57.3% |
| Financial debts | 170/4 | €183,588 | €288,771 | +€105,183 | +57.3% |
| Amounts payable within one year | 42/48 | €488,673 | €413,222 | -€75,451 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €28,968 | €157,638 | +€128,670 | +444.2% |
| Trade debts | 44 | €203,852 | €94,542 | -€109,310 | -53.6% |
| Suppliers | 440/4 | €203,852 | €94,542 | -€109,310 | -53.6% |
| Taxes, remuneration and social security | 45 | €255,032 | €160,207 | -€94,825 | -37.2% |
| Taxes | 450/3 | €187,034 | €101,203 | -€85,832 | -45.9% |
| Remuneration and social security | 454/9 | €67,997 | €59,004 | -€8,993 | -13.2% |
| Other amounts payable | 47/48 | €821 | €835 | +€14 | +1.7% |
| Remuneration, social security and pensions | 62 | €237,173 | €275,432 | +€38,258 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,428 | €31,811 | +€1,383 | +4.5% |
| Other operating charges | 640/8 | €2,825 | €4,868 | +€2,043 | +72.3% |
| Gross operating margin | 9900 | €684,034 | €566,605 | -€117,429 | -17.2% |
| Operating profit (loss) | 9901 | €413,608 | €254,494 | -€159,113 | -38.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €99,412 | €72,021 | -€27,391 | -27.6% |
| Recurring financial charges | 65 | €99,412 | €72,021 | -€27,391 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €314,196 | €182,473 | -€131,723 | -41.9% |
| Income taxes | 67/77 | €87,619 | €43,909 | -€43,710 | -49.9% |
| Profit (loss) for the period | 9904 | €226,578 | €138,565 | -€88,013 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €226,578 | €138,565 | -€88,013 | -38.8% |
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 12 October 2026 via checked.be.