A-ATTEST: 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-ATTEST
Largest movements
- Deferred charges and accrued income +€14,388
up €14,388 (+913.6%), from €1,575 to €15,963
- Tangible fixed assets +€2,751
new in 2025: €2,751
- Receivables within one year -€2,652
down €2,652 (-2.6%), from €102,851 to €100,199
of which Other amounts receivable: -€8,162
- Advances received +€6,667
new in 2025: €6,667
- Profit (loss) carried forward +€5,622
up €5,622 (+9.6%), from €58,793 to €64,416
- Short-term financial debts +€3,548
up €3,548 (+16.6%), from €21,411 to €24,959
- Trade debts -€2,814
down €2,814 (-60.4%), from €4,660 to €1,846
- Other operating charges -€2,176
down €2,176 (-82.1%), from €2,649 to €473
- Gross operating margin -€1,998
down €1,998 (-12.7%), from €15,693 to €13,695
- Depreciation +€1,709
up €1,709 (+1020.0%), from €168 to €1,876
- Taxes +€584
up €584 (+36.8%), from €1,586 to €2,170
- Financial charges +€337
up €337 (+10.5%), from €3,217 to €3,553
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 | €107,270 | €121,730 | +€14,460 | +13.5% |
| Fixed assets | 21/28 | €2,775 | €5,525 | +€2,751 | +99.1% |
| Tangible fixed assets | 22/27 | - | €2,751 | +€2,751 | |
| Furniture and vehicles | 24 | - | €2,751 | +€2,751 | |
| Financial fixed assets | 28 | €2,775 | €2,775 | = | 0.0% |
| Current assets | 29/58 | €104,495 | €116,204 | +€11,709 | +11.2% |
| Amounts receivable within one year | 40/41 | €102,851 | €100,199 | -€2,652 | -2.6% |
| Trade receivables | 40 | €1,747 | €7,257 | +€5,510 | +315.4% |
| Other amounts receivable | 41 | €101,104 | €92,942 | -€8,162 | -8.1% |
| Cash at bank and in hand | 54/58 | €69 | €42 | -€26 | -38.3% |
| Deferred charges and accrued income | 490/1 | €1,575 | €15,963 | +€14,388 | +913.6% |
| Total equity and liabilities | 10/49 | €107,270 | €121,730 | +€14,460 | +13.5% |
| Equity | 10/15 | €77,733 | €83,356 | +€5,622 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €340 | €340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €340 | - | -€340 | |
| Reserves not available under the articles | 1311 | €340 | - | -€340 | |
| Distributable reserves | 133 | - | €340 | +€340 | |
| Profit (loss) carried forward | 14 | €58,793 | €64,416 | +€5,622 | +9.6% |
| Amounts payable | 17/49 | €29,536 | €38,374 | +€8,838 | +29.9% |
| Amounts payable within one year | 42/48 | €29,449 | €38,374 | +€8,924 | +30.3% |
| Financial debts | 43 | €21,411 | €24,959 | +€3,548 | +16.6% |
| Credit institutions | 430/8 | €21,411 | €24,959 | +€3,548 | +16.6% |
| Trade debts | 44 | €4,660 | €1,846 | -€2,814 | -60.4% |
| Suppliers | 440/4 | €4,660 | €1,846 | -€2,814 | -60.4% |
| Advances received on contracts in progress | 46 | - | €6,667 | +€6,667 | |
| Taxes, remuneration and social security | 45 | €2,801 | €3,994 | +€1,193 | +42.6% |
| Taxes | 450/3 | €2,801 | €3,994 | +€1,193 | +42.6% |
| Other amounts payable | 47/48 | €577 | €906 | +€330 | +57.1% |
| Accrued charges and deferred income | 492/3 | €87 | - | -€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | €1,876 | +€1,709 | +1020.0% |
| Other operating charges | 640/8 | €2,649 | €473 | -€2,176 | -82.1% |
| Gross operating margin | 9900 | €15,693 | €13,695 | -€1,998 | -12.7% |
| Operating profit (loss) | 9901 | €12,876 | €11,345 | -€1,531 | -11.9% |
| Financial income | 75/76B | €1 | €1 | -€0 | -37.9% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -37.9% |
| Financial charges | 65/66B | €3,217 | €3,553 | +€337 | +10.5% |
| Recurring financial charges | 65 | €3,217 | €3,553 | +€337 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €9,661 | €7,793 | -€1,868 | -19.3% |
| Income taxes | 67/77 | €1,586 | €2,170 | +€584 | +36.8% |
| Profit (loss) for the period | 9904 | €8,074 | €5,622 | -€2,452 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,074 | €5,622 | -€2,452 | -30.4% |
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 10 October 2026 via checked.be.