A&B – CORPORATE SERVICES: 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&B – CORPORATE SERVICES
Largest movements
- Cash +€47,007
up €47,007 (+579%), from €8,123 to €55,130
mainly Trade debts (+€71,693) and Other debts (+€7,140)
- Receivables within one year +€29,473
up €29,473 (+3,930%), from €750 to €30,223
of which Trade receivables: +€20,899
- Deferred charges and accrued income +€3,106
new in 2025: €3,106
- Trade debts +€71,693
new in 2025: €71,693
- Other debts +€7,140
new in 2025: €7,140
- Gross operating margin +€1,302
up €1,302 (+199%), from €655 to €1,957
- Financial charges -€902
down €902 (-96.8%), from €931 to €29
of which Non-recurring financial charges: -€874
- Other operating charges +€515
up €515 (+78.1%), from €659 to €1,175
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 | €8,873 | €88,458 | +€79,585 | +897% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €8,873 | €88,458 | +€79,585 | +897% |
| Amounts receivable within one year | 40/41 | €750 | €30,223 | +€29,473 | +3,930% |
| Trade receivables | 40 | €750 | €21,649 | +€20,899 | +2,787% |
| Other amounts receivable | 41 | - | €8,574 | +€8,574 | |
| Cash at bank and in hand | 54/58 | €8,123 | €55,130 | +€47,007 | +579% |
| Deferred charges and accrued income | 490/1 | - | €3,106 | +€3,106 | |
| Total equity and liabilities | 10/49 | €8,873 | €88,458 | +€79,585 | +897% |
| Equity | 10/15 | €8,873 | €9,626 | +€753 | +8.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €2,668 | €3,421 | +€753 | +28.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €808 | €3,421 | +€2,613 | +323% |
| Amounts payable | 17/49 | - | €78,833 | +€78,833 | |
| Amounts payable within one year | 42/48 | - | €78,833 | +€78,833 | |
| Trade debts | 44 | - | €71,693 | +€71,693 | |
| Suppliers | 440/4 | - | €71,693 | +€71,693 | |
| Other amounts payable | 47/48 | - | €7,140 | +€7,140 | |
| Other operating charges | 640/8 | €659 | €1,175 | +€515 | +78.1% |
| Gross operating margin | 9900 | €655 | €1,957 | +€1,302 | +199% |
| Operating profit (loss) | 9901 | -€5 | €782 | +€787 | |
| Financial charges | 65/66B | €931 | €29 | -€902 | -96.8% |
| Recurring financial charges | 65 | €57 | €29 | -€28 | -48.5% |
| Non-recurring financial charges | 66B | €874 | €0 | -€874 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€936 | €753 | +€1,689 | |
| Profit (loss) for the period | 9904 | -€936 | €753 | +€1,689 | |
| Profit (loss) for the period to be appropriated | 9905 | -€936 | €753 | +€1,689 |
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 29 October 2026 via checked.be.