A&D ALL FOR YOU: 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&D ALL FOR YOU
Largest movements
- Intangible fixed assets +€40,000
new in 2025: €40,000
- Receivables within one year +€29,863
up €29,863 (+57.9%), from €51,558 to €81,421
of which Trade receivables: +€30,299
- Cash +€26,119
up €26,119 (+374%), from €6,983 to €33,102
mainly Debts after one year (+€71,407) and Other debts (+€28,438)
- Debts after one year +€71,407
new in 2025: €71,407
- Other debts +€28,438
new in 2025: €28,438
- Profit (loss) carried forward -€22,814
down €22,814 (-99.4%), from €22,942 to €128
- Trade debts +€21,241
up €21,241 (+108%), from €19,682 to €40,923
- Accrued charges and deferred income -€4,881
down €4,881 (-61.9%), from €7,881 to €3,000
- Gross operating margin +€20,051
up €20,051 (+192%), from €10,445 to €30,496
- Depreciation +€10,000
new in 2025: €10,000
- Financial charges +€2,225
up €2,225 (+402%), from €553 to €2,778
- Taxes +€1,939
up €1,939 (+80.4%), from €2,411 to €4,351
- Other operating charges +€547
up €547 (+199%), from €275 to €822
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 | €58,541 | €154,523 | +€95,982 | +164% |
| Fixed assets | 21/28 | - | €40,000 | +€40,000 | |
| Intangible fixed assets | 21 | - | €40,000 | +€40,000 | |
| Current assets | 29/58 | €58,541 | €114,523 | +€55,982 | +95.6% |
| Amounts receivable within one year | 40/41 | €51,558 | €81,421 | +€29,863 | +57.9% |
| Trade receivables | 40 | €39,375 | €69,674 | +€30,299 | +76.9% |
| Other amounts receivable | 41 | €12,182 | €11,747 | -€436 | -3.6% |
| Cash at bank and in hand | 54/58 | €6,983 | €33,102 | +€26,119 | +374% |
| Total equity and liabilities | 10/49 | €58,541 | €154,523 | +€95,982 | +164% |
| Equity | 10/15 | €24,942 | €2,128 | -€22,814 | -91.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,942 | €128 | -€22,814 | -99.4% |
| Amounts payable | 17/49 | €33,599 | €152,395 | +€118,796 | +354% |
| Amounts payable after more than one year | 17 | - | €71,407 | +€71,407 | |
| Financial debts | 170/4 | - | €71,407 | +€71,407 | |
| Amounts payable within one year | 42/48 | €25,718 | €77,988 | +€52,270 | +203% |
| Trade debts | 44 | €19,682 | €40,923 | +€21,241 | +108% |
| Suppliers | 440/4 | €19,682 | €40,923 | +€21,241 | +108% |
| Taxes, remuneration and social security | 45 | €6,036 | €8,628 | +€2,592 | +42.9% |
| Taxes | 450/3 | €6,036 | €8,628 | +€2,592 | +42.9% |
| Other amounts payable | 47/48 | - | €28,438 | +€28,438 | |
| Accrued charges and deferred income | 492/3 | €7,881 | €3,000 | -€4,881 | -61.9% |
| Remuneration, social security and pensions | 62 | €797 | €360 | -€437 | -54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | €275 | €822 | +€547 | +199% |
| Gross operating margin | 9900 | €10,445 | €30,496 | +€20,051 | +192% |
| Operating profit (loss) | 9901 | €9,373 | €19,315 | +€9,942 | +106% |
| Financial income | 75/76B | €94 | €0 | -€94 | -100.0% |
| Recurring financial income | 75 | €94 | €0 | -€94 | -100.0% |
| Financial charges | 65/66B | €553 | €2,778 | +€2,225 | +402% |
| Recurring financial charges | 65 | €553 | €2,778 | +€2,225 | +402% |
| Profit (loss) for the period before taxes | 9903 | €8,914 | €16,536 | +€7,623 | +85.5% |
| Income taxes | 67/77 | €2,411 | €4,351 | +€1,939 | +80.4% |
| Profit (loss) for the period | 9904 | €6,502 | €12,186 | +€5,683 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,502 | €12,186 | +€5,683 | +87.4% |
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 1 November 2026 via checked.be.