A & A Services: what changed
Two fiscal 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 Services
Largest movements
- Receivables within one year -€85,889
down €85,889 (-68.2%), from €125,984 to €40,095
of which Other amounts receivable: -€85,889
- Cash -€29,452
down €29,452 (-55.3%), from €53,225 to €23,773
mainly Other debts (-€96,467) and Tax, wage and social debts (-€58,049)
- Tangible fixed assets -€17,958
down €17,958 (-6.7%), from €268,270 to €250,312
of which Furniture and vehicles: -€12,936
- Current investments +€5,228
up €5,228 (+158.4%), from €3,300 to €8,528
- Other debts -€96,467
down €96,467 (-85.6%), from €112,695 to €16,228
- Tax, wage and social debts -€58,049
down €58,049 (-62.7%), from €92,621 to €34,571
of which Taxes: -€49,130
- Reserves +€31,024
up €31,024 (+46.7%), from €66,439 to €97,463
- Trade debts +€23,337
up €23,337, from €0 to €23,337
- Debts after one year -€16,529
down €16,529 (-11.4%), from €144,583 to €128,054
- Gross operating margin +€60,856
up €60,856 (+17.2%), from €353,848 to €414,704
- Staff costs +€60,097
up €60,097 (+27.8%), from €216,166 to €276,263
- Depreciation +€14,355
up €14,355 (+64.0%), from €22,427 to €36,782
- Other operating charges -€9,491
down €9,491 (-33.9%), from €28,006 to €18,515
- Financial income -€6,318
down €6,318 (-98.3%), from €6,430 to €112
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 | €452,954 | €324,883 | -€128,071 | -28.3% |
| Fixed assets | 21/28 | €270,445 | €252,487 | -€17,958 | -6.6% |
| Tangible fixed assets | 22/27 | €268,270 | €250,312 | -€17,958 | -6.7% |
| Land and buildings | 22 | €193,285 | €188,262 | -€5,022 | -2.6% |
| Furniture and vehicles | 24 | €74,985 | €62,049 | -€12,936 | -17.3% |
| Financial fixed assets | 28 | €2,175 | €2,175 | = | 0.0% |
| Current assets | 29/58 | €182,509 | €72,396 | -€110,113 | -60.3% |
| Amounts receivable within one year | 40/41 | €125,984 | €40,095 | -€85,889 | -68.2% |
| Trade receivables | 40 | €12,383 | €12,383 | = | 0.0% |
| Other amounts receivable | 41 | €113,601 | €27,712 | -€85,889 | -75.6% |
| Current investments | 50/53 | €3,300 | €8,528 | +€5,228 | +158.4% |
| Cash at bank and in hand | 54/58 | €53,225 | €23,773 | -€29,452 | -55.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €452,954 | €324,883 | -€128,071 | -28.3% |
| Equity | 10/15 | €75,139 | €106,163 | +€31,024 | +41.3% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Reserves | 13 | €66,439 | €97,463 | +€31,024 | +46.7% |
| Distributable reserves | 133 | €66,439 | €97,463 | +€31,024 | +46.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €377,815 | €218,719 | -€159,095 | -42.1% |
| Amounts payable after more than one year | 17 | €144,583 | €128,054 | -€16,529 | -11.4% |
| Financial debts | 170/4 | €144,583 | €128,054 | -€16,529 | -11.4% |
| Amounts payable within one year | 42/48 | €233,232 | €90,665 | -€142,567 | -61.1% |
| Current portion of amounts payable after more than one year | 42 | €27,916 | €16,529 | -€11,387 | -40.8% |
| Trade debts | 44 | €0 | €23,337 | +€23,337 | |
| Suppliers | 440/4 | €0 | €23,337 | +€23,337 | |
| Taxes, remuneration and social security | 45 | €92,621 | €34,571 | -€58,049 | -62.7% |
| Taxes | 450/3 | €55,559 | €6,429 | -€49,130 | -88.4% |
| Remuneration and social security | 454/9 | €37,062 | €28,143 | -€8,919 | -24.1% |
| Other amounts payable | 47/48 | €112,695 | €16,228 | -€96,467 | -85.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €6,115 | €0 | -€6,115 | -100.0% |
| Remuneration, social security and pensions | 62 | €216,166 | €276,263 | +€60,097 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,427 | €36,782 | +€14,355 | +64.0% |
| Other operating charges | 640/8 | €28,006 | €18,515 | -€9,491 | -33.9% |
| Gross operating margin | 9900 | €353,848 | €414,704 | +€60,856 | +17.2% |
| Operating profit (loss) | 9901 | €87,248 | €83,143 | -€4,105 | -4.7% |
| Financial income | 75/76B | €6,430 | €112 | -€6,318 | -98.3% |
| Recurring financial income | 75 | €6,430 | €112 | -€6,318 | -98.3% |
| Financial charges | 65/66B | €5,555 | €7,604 | +€2,049 | +36.9% |
| Recurring financial charges | 65 | €5,555 | €7,604 | +€2,049 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €88,123 | €75,651 | -€12,472 | -14.2% |
| Income taxes | 67/77 | €23,484 | €23,198 | -€286 | -1.2% |
| Profit (loss) for the period | 9904 | €64,639 | €52,453 | -€12,186 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,639 | €52,453 | -€12,186 | -18.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.