A+ Concepts: 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+ Concepts
Largest movements
- Cash -€113
down €113 (-35.3%), from €320 to €207
mainly Net result for the year (-€2,608) and Trade debts (-€387)
- Other debts +€2,883
up €2,883 (+5.5%), from €52,816 to €55,699
- Profit (loss) carried forward -€2,608
down €2,608 (-3.9%), from -€66,798 to -€69,407
- Trade debts -€387
down €387 (-100%), from €387 to €0
- Gross operating margin +€4,019
up €4,019 (+65.2%), from -€6,166 to -€2,148
- Other operating charges -€378
down €378 (-48.6%), from €778 to €400
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 | €320 | €207 | -€113 | -35.3% |
| Current assets | 29/58 | €320 | €207 | -€113 | -35.3% |
| Cash at bank and in hand | 54/58 | €320 | €207 | -€113 | -35.3% |
| Total equity and liabilities | 10/49 | €320 | €207 | -€113 | -35.3% |
| Equity | 10/15 | -€52,883 | -€55,492 | -€2,608 | -4.9% |
| Contributions | 10/11 | €13,915 | €13,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,798 | -€69,407 | -€2,608 | -3.9% |
| Amounts payable | 17/49 | €53,203 | €55,699 | +€2,495 | +4.7% |
| Amounts payable within one year | 42/48 | €53,203 | €55,699 | +€2,495 | +4.7% |
| Trade debts | 44 | €387 | €0 | -€387 | -100% |
| Suppliers | 440/4 | €387 | €0 | -€387 | -100% |
| Other amounts payable | 47/48 | €52,816 | €55,699 | +€2,883 | +5.5% |
| Other operating charges | 640/8 | €778 | €400 | -€378 | -48.6% |
| Gross operating margin | 9900 | -€6,166 | -€2,148 | +€4,019 | +65.2% |
| Operating profit (loss) | 9901 | -€6,944 | -€2,547 | +€4,397 | +63.3% |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,005 | -€2,608 | +€4,397 | +62.8% |
| Profit (loss) for the period | 9904 | -€7,005 | -€2,608 | +€4,397 | +62.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,005 | -€2,608 | +€4,397 | +62.8% |
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 19 October 2026 via checked.be.