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 -€6,004
down €6,004 (-6.2%), from €96,526 to €90,522
of which Trade receivables: -€5,225
- Deferred charges and accrued income +€3,376
up €3,376 (+799.7%), from €422 to €3,798
- Reserves -€7,437
down €7,437 (-32.1%), from €23,146 to €15,708
- Profit (loss) carried forward +€5,924
no longer reported in 2025 (was -€5,924)
- Trade debts -€1,989
down €1,989 (-2.2%), from €89,825 to €87,836
- Gross operating margin +€5,319
up €5,319, from -€4,350 to €969
- Write-downs +€1,420
new in 2025: €1,420
- Taxes -€548
no longer reported in 2025 (was €548)
- Financial charges +€45
up €45 (+12.7%), from €351 to €396
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 | €110,429 | €107,125 | -€3,304 | -3.0% |
| Fixed assets | 21/28 | €708 | €421 | -€287 | -40.5% |
| Tangible fixed assets | 22/27 | €708 | €421 | -€287 | -40.5% |
| Furniture and vehicles | 24 | €708 | €421 | -€287 | -40.5% |
| Current assets | 29/58 | €109,720 | €106,704 | -€3,017 | -2.7% |
| Amounts receivable within one year | 40/41 | €96,526 | €90,522 | -€6,004 | -6.2% |
| Trade receivables | 40 | €80,743 | €75,518 | -€5,225 | -6.5% |
| Other amounts receivable | 41 | €15,783 | €15,004 | -€779 | -4.9% |
| Cash at bank and in hand | 54/58 | €12,772 | €12,384 | -€388 | -3.0% |
| Deferred charges and accrued income | 490/1 | €422 | €3,798 | +€3,376 | +799.7% |
| Total equity and liabilities | 10/49 | €110,429 | €107,125 | -€3,304 | -3.0% |
| Equity | 10/15 | €19,722 | €18,208 | -€1,514 | -7.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,146 | €15,708 | -€7,437 | -32.1% |
| Distributable reserves | 133 | €23,146 | €15,708 | -€7,437 | -32.1% |
| Profit (loss) carried forward | 14 | -€5,924 | - | +€5,924 | |
| Amounts payable | 17/49 | €90,707 | €88,917 | -€1,790 | -2.0% |
| Amounts payable within one year | 42/48 | €90,707 | €88,917 | -€1,790 | -2.0% |
| Trade debts | 44 | €89,825 | €87,836 | -€1,989 | -2.2% |
| Suppliers | 440/4 | €89,825 | €87,836 | -€1,989 | -2.2% |
| Taxes, remuneration and social security | 45 | €882 | €882 | = | 0.0% |
| Taxes | 450/3 | €882 | €882 | = | 0.0% |
| Other amounts payable | 47/48 | - | €199 | +€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €287 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,420 | +€1,420 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,350 | €969 | +€5,319 | |
| Operating profit (loss) | 9901 | -€5,025 | -€1,138 | +€3,887 | +77.4% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €351 | €396 | +€45 | +12.7% |
| Recurring financial charges | 65 | €351 | €396 | +€45 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,376 | -€1,514 | +€3,862 | +71.8% |
| Income taxes | 67/77 | €548 | - | -€548 | |
| Profit (loss) for the period | 9904 | -€5,924 | -€1,514 | +€4,410 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,924 | -€1,514 | +€4,410 | +74.4% |
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 12 October 2026 via checked.be.