A&A PARTNERS: 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 PARTNERS
Largest movements
- Tangible fixed assets -€4,339
down €4,339 (-38.6%), from €11,231 to €6,892
of which Furniture and vehicles: -€4,119
- Cash +€805
up €805 (+81.7%), from €985 to €1,790
mainly Tax, wage and social debts (+€6,462) and Depreciation (+€5,524)
- Receivables within one year +€314
up €314 (+14.8%), from €2,127 to €2,441
- Intangible fixed assets -€200
down €200 (-60.0%), from €333 to €133
- Current portion of long-term debt -€8,624
no longer reported in 2025 (was €8,624)
- Tax, wage and social debts +€6,462
up €6,462 (+269%), from €2,406 to €8,868
of which Remuneration and social security: +€5,250
- Other debts -€1,430
no longer reported in 2025 (was €1,430)
- Trade debts +€491
up €491 (+56.5%), from €870 to €1,362
- Profit (loss) carried forward -€214
down €214 (-83.5%), from -€256 to -€470
- Financial charges -€976
down €976 (-91.8%), from €1,063 to €88
- Taxes +€902
up €902 (+82.1%), from €1,100 to €2,002
- Other operating charges +€472
up €472 (+38.5%), from €1,228 to €1,700
- Gross operating margin +€286
up €286 (+3.3%), from €8,792 to €9,078
- Depreciation -€132
down €132 (-2.3%), from €5,657 to €5,524
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 | €15,074 | €11,760 | -€3,314 | -22.0% |
| Fixed assets | 21/28 | €11,565 | €7,025 | -€4,539 | -39.3% |
| Intangible fixed assets | 21 | €333 | €133 | -€200 | -60.0% |
| Tangible fixed assets | 22/27 | €11,231 | €6,892 | -€4,339 | -38.6% |
| Plant, machinery and equipment | 23 | €1,251 | €1,030 | -€220 | -17.6% |
| Furniture and vehicles | 24 | €9,981 | €5,862 | -€4,119 | -41.3% |
| Current assets | 29/58 | €3,510 | €4,735 | +€1,225 | +34.9% |
| Amounts receivable within one year | 40/41 | €2,127 | €2,441 | +€314 | +14.8% |
| Trade receivables | 40 | €2,127 | €2,441 | +€314 | +14.8% |
| Cash at bank and in hand | 54/58 | €985 | €1,790 | +€805 | +81.7% |
| Deferred charges and accrued income | 490/1 | €398 | €505 | +€107 | +26.8% |
| Total equity and liabilities | 10/49 | €15,074 | €11,760 | -€3,314 | -22.0% |
| Equity | 10/15 | €1,744 | €1,530 | -€214 | -12.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256 | -€470 | -€214 | -83.5% |
| Amounts payable | 17/49 | €13,330 | €10,230 | -€3,100 | -23.3% |
| Amounts payable within one year | 42/48 | €13,330 | €10,230 | -€3,100 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €8,624 | - | -€8,624 | |
| Trade debts | 44 | €870 | €1,362 | +€491 | +56.5% |
| Suppliers | 440/4 | €870 | €1,362 | +€491 | +56.5% |
| Taxes, remuneration and social security | 45 | €2,406 | €8,868 | +€6,462 | +269% |
| Taxes | 450/3 | €2,406 | €3,618 | +€1,212 | +50.3% |
| Remuneration and social security | 454/9 | - | €5,250 | +€5,250 | |
| Other amounts payable | 47/48 | €1,430 | - | -€1,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,657 | €5,524 | -€132 | -2.3% |
| Other operating charges | 640/8 | €1,228 | €1,700 | +€472 | +38.5% |
| Gross operating margin | 9900 | €8,792 | €9,078 | +€286 | +3.3% |
| Operating profit (loss) | 9901 | €1,907 | €1,853 | -€54 | -2.8% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €1,063 | €88 | -€976 | -91.8% |
| Recurring financial charges | 65 | €1,063 | €88 | -€976 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | €844 | €1,788 | +€945 | +112% |
| Income taxes | 67/77 | €1,100 | €2,002 | +€902 | +82.1% |
| Profit (loss) for the period | 9904 | -€256 | -€214 | +€42 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€256 | -€214 | +€42 | +16.5% |
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 23 October 2026 via checked.be.