a-Cube: 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-Cube
Largest movements
- Receivables within one year +€13,905
up €13,905 (+182.6%), from €7,614 to €21,519
of which Trade receivables: +€13,607
- Tangible fixed assets -€10,294
down €10,294 (-7.7%), from €133,824 to €123,529
of which Plant, machinery and equipment: -€8,017
- Profit (loss) carried forward +€23,131
up €23,131 (+154.3%), from €14,993 to €38,124
- Debts after one year -€14,816
down €14,816 (-13.9%), from €106,921 to €92,105
- Other debts -€10,590
no longer reported in 2025 (was €10,590)
- Tax, wage and social debts +€7,052
up €7,052 (+174.4%), from €4,043 to €11,095
- Trade debts -€2,197
down €2,197 (-36.7%), from €5,992 to €3,796
- Gross operating margin +€42,019
up €42,019 (+1622.6%), from €2,590 to €44,608
- Financial charges -€903
down €903 (-13.1%), from €6,912 to €6,009
- Other operating charges +€522
up €522 (+107.8%), from €484 to €1,007
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 | €179,295 | €181,837 | +€2,542 | +1.4% |
| Fixed assets | 21/28 | €133,824 | €123,529 | -€10,294 | -7.7% |
| Tangible fixed assets | 22/27 | €133,824 | €123,529 | -€10,294 | -7.7% |
| Land and buildings | 22 | €108,821 | €105,548 | -€3,272 | -3.0% |
| Plant, machinery and equipment | 23 | €19,339 | €11,322 | -€8,017 | -41.5% |
| Furniture and vehicles | 24 | €5,664 | €6,659 | +€995 | +17.6% |
| Current assets | 29/58 | €45,471 | €58,307 | +€12,836 | +28.2% |
| Stocks and contracts in progress | 3 | €4,269 | €4,269 | = | 0.0% |
| Stocks | 30/36 | €4,269 | €4,269 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,614 | €21,519 | +€13,905 | +182.6% |
| Trade receivables | 40 | €6,859 | €20,466 | +€13,607 | +198.4% |
| Other amounts receivable | 41 | €756 | €1,053 | +€298 | +39.4% |
| Cash at bank and in hand | 54/58 | €33,449 | €32,519 | -€930 | -2.8% |
| Deferred charges and accrued income | 490/1 | €139 | - | -€139 | |
| Total equity and liabilities | 10/49 | €179,295 | €181,837 | +€2,542 | +1.4% |
| Equity | 10/15 | €35,453 | €58,584 | +€23,131 | +65.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,993 | €38,124 | +€23,131 | +154.3% |
| Amounts payable | 17/49 | €143,842 | €123,252 | -€20,590 | -14.3% |
| Amounts payable after more than one year | 17 | €106,921 | €92,105 | -€14,816 | -13.9% |
| Financial debts | 170/4 | €106,921 | €92,105 | -€14,816 | -13.9% |
| Amounts payable within one year | 42/48 | €35,532 | €29,758 | -€5,774 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €14,545 | €14,816 | +€271 | +1.9% |
| Financial debts | 43 | €362 | €51 | -€311 | -85.9% |
| Credit institutions | 430/8 | €362 | €51 | -€311 | -85.9% |
| Trade debts | 44 | €5,992 | €3,796 | -€2,197 | -36.7% |
| Suppliers | 440/4 | €5,992 | €3,796 | -€2,197 | -36.7% |
| Taxes, remuneration and social security | 45 | €4,043 | €11,095 | +€7,052 | +174.4% |
| Taxes | 450/3 | €4,043 | €11,095 | +€7,052 | +174.4% |
| Other amounts payable | 47/48 | €10,590 | - | -€10,590 | |
| Accrued charges and deferred income | 492/3 | €1,389 | €1,389 | = | 0.0% |
| Non-recurring operating income | 76A | €901 | - | -€901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,476 | €13,290 | -€186 | -1.4% |
| Other operating charges | 640/8 | €484 | €1,007 | +€522 | +107.8% |
| Gross operating margin | 9900 | €2,590 | €44,608 | +€42,019 | +1622.6% |
| Operating profit (loss) | 9901 | -€11,371 | €30,312 | +€41,683 | |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €6,912 | €6,009 | -€903 | -13.1% |
| Recurring financial charges | 65 | €6,912 | €6,009 | -€903 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,283 | €24,334 | +€42,618 | |
| Income taxes | 67/77 | €979 | €1,203 | +€224 | +22.8% |
| Profit (loss) for the period | 9904 | -€19,263 | €23,131 | +€42,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,263 | €23,131 | +€42,394 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.