A-Company: what changed
A-Company
Largest movements
- Cash -€38,411
down €38,411 (-59.0%), from €65,052 to €26,641
mainly Contributions, distributions and other (-€108,889) and Receivables within one year (-€11,105)
- Receivables after one year -€12,000
down €12,000 (-26.7%), from €45,000 to €33,000
- Receivables within one year +€11,105
up €11,105 (+44.9%), from €24,732 to €35,837
of which Trade receivables: +€24,188
- Tangible fixed assets -€9,127
down €9,127 (-28.8%), from €31,744 to €22,617
of which Furniture and vehicles: -€8,809
- Reserves -€108,889
down €108,889 (-100%), from €108,889 to €0
- Other debts +€67,675
up €67,675 (+243%), from €27,796 to €95,471
- Profit (loss) carried forward -€5,466
down €5,466, from €0 to -€5,466
- Tax, wage and social debts -€2,901
down €2,901 (-26.9%), from €10,784 to €7,883
- Gross operating margin -€19,977
down €19,977 (-65.9%), from €30,293 to €10,316
- Taxes -€5,781
down €5,781 (-85.8%), from €6,736 to €955
- Financial charges +€5,543
up €5,543 (+508%), from €1,091 to €6,634
- Depreciation +€1,326
up €1,326 (+17.0%), from €7,801 to €9,127
- Financial income -€467
down €467 (-26.0%), from €1,800 to €1,333
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,016 | €118,611 | -€48,405 | -29.0% |
| Fixed assets | 21/28 | €31,744 | €22,617 | -€9,127 | -28.8% |
| Tangible fixed assets | 22/27 | €31,744 | €22,617 | -€9,127 | -28.8% |
| Plant, machinery and equipment | 23 | €318 | €0 | -€318 | -100% |
| Furniture and vehicles | 24 | €31,426 | €22,617 | -€8,809 | -28.0% |
| Current assets | 29/58 | €135,273 | €95,995 | -€39,278 | -29.0% |
| Amounts receivable after more than one year | 29 | €45,000 | €33,000 | -€12,000 | -26.7% |
| Other amounts receivable | 291 | €45,000 | €33,000 | -€12,000 | -26.7% |
| Amounts receivable within one year | 40/41 | €24,732 | €35,837 | +€11,105 | +44.9% |
| Trade receivables | 40 | €2,432 | €26,620 | +€24,188 | +995% |
| Other amounts receivable | 41 | €22,300 | €9,217 | -€13,083 | -58.7% |
| Cash at bank and in hand | 54/58 | €65,052 | €26,641 | -€38,411 | -59.0% |
| Deferred charges and accrued income | 490/1 | €488 | €516 | +€28 | +5.8% |
| Total equity and liabilities | 10/49 | €167,016 | €118,611 | -€48,405 | -29.0% |
| Equity | 10/15 | €127,489 | €13,134 | -€114,356 | -89.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,889 | €0 | -€108,889 | -100% |
| Distributable reserves | 133 | €108,889 | €0 | -€108,889 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€5,466 | -€5,466 | |
| Amounts payable | 17/49 | €39,527 | €105,478 | +€65,951 | +167% |
| Amounts payable within one year | 42/48 | €39,527 | €105,478 | +€65,951 | +167% |
| Trade debts | 44 | €947 | €2,123 | +€1,176 | +124% |
| Suppliers | 440/4 | €947 | €2,123 | +€1,176 | +124% |
| Taxes, remuneration and social security | 45 | €10,784 | €7,883 | -€2,901 | -26.9% |
| Taxes | 450/3 | €10,784 | €7,883 | -€2,901 | -26.9% |
| Other amounts payable | 47/48 | €27,796 | €95,471 | +€67,675 | +243% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,801 | €9,127 | +€1,326 | +17.0% |
| Other operating charges | 640/8 | €399 | €400 | +€0 | +0.1% |
| Gross operating margin | 9900 | €30,293 | €10,316 | -€19,977 | -65.9% |
| Operating profit (loss) | 9901 | €22,093 | €789 | -€21,303 | -96.4% |
| Financial income | 75/76B | €1,800 | €1,333 | -€467 | -26.0% |
| Recurring financial income | 75 | €1,800 | €1,333 | -€467 | -26.0% |
| Financial charges | 65/66B | €1,091 | €6,634 | +€5,543 | +508% |
| Recurring financial charges | 65 | €1,091 | €6,634 | +€5,543 | +508% |
| Profit (loss) for the period before taxes | 9903 | €22,802 | -€4,511 | -€27,313 | |
| Income taxes | 67/77 | €6,736 | €955 | -€5,781 | -85.8% |
| Profit (loss) for the period | 9904 | €16,066 | -€5,466 | -€21,533 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,066 | -€5,466 | -€21,533 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.