A & D PARTNER: 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 PARTNER
Largest movements
- Cash +€1,844
up €1,844 (+29.9%), from €6,169 to €8,013
mainly Trade debts (+€2,221) and Receivables within one year (+€1,193)
- Receivables within one year -€1,193
down €1,193 (-12.4%), from €9,655 to €8,463
of which Trade receivables: -€1,271
- Tangible fixed assets +€1,065
up €1,065, from €0 to €1,065
- Trade debts +€2,221
up €2,221 (+14.2%), from €15,634 to €17,855
- Profit (loss) carried forward -€566
down €566 (-10.6%), from -€5,352 to -€5,918
- Other operating charges +€1,334
up €1,334, from €0 to €1,334
- Depreciation +€533
new in 2024: €533
- Gross operating margin +€523
up €523 (+36.3%), from €1,438 to €1,961
- Financial charges -€71
down €71 (-65.5%), from €109 to €38
of which Financial charges: -€71
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,824 | €17,541 | +€1,717 | +10.8% |
| Fixed assets | 21/28 | €0 | €1,065 | +€1,065 | |
| Tangible fixed assets | 22/27 | €0 | €1,065 | +€1,065 | |
| Furniture and vehicles | 24 | €0 | €1,065 | +€1,065 | |
| Current assets | 29/58 | €15,824 | €16,475 | +€651 | +4.1% |
| Amounts receivable within one year | 40/41 | €9,655 | €8,463 | -€1,193 | -12.4% |
| Trade receivables | 40 | €3,886 | €2,616 | -€1,271 | -32.7% |
| Other amounts receivable | 41 | €5,769 | €5,847 | +€78 | +1.4% |
| Cash at bank and in hand | 54/58 | €6,169 | €8,013 | +€1,844 | +29.9% |
| Total equity and liabilities | 10/49 | €15,824 | €17,541 | +€1,717 | +10.8% |
| Equity | 10/15 | -€1,352 | -€1,918 | -€566 | -41.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | - | -€4,000 | |
| Share premium | 1100/10 | €4,000 | - | -€4,000 | |
| Profit (loss) carried forward | 14 | -€5,352 | -€5,918 | -€566 | -10.6% |
| Amounts payable | 17/49 | €17,176 | €19,459 | +€2,282 | +13.3% |
| Amounts payable within one year | 42/48 | €17,176 | €19,459 | +€2,282 | +13.3% |
| Trade debts | 44 | €15,634 | €17,855 | +€2,221 | +14.2% |
| Suppliers | 440/4 | €15,634 | €17,855 | +€2,221 | +14.2% |
| Taxes, remuneration and social security | 45 | €1,542 | €1,549 | +€7 | +0.5% |
| Taxes | 450/3 | €1,542 | €1,549 | +€7 | +0.5% |
| Other amounts payable | 47/48 | - | €54 | +€54 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €533 | +€533 | |
| Other operating charges | 640/8 | €0 | €1,334 | +€1,334 | |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,438 | €1,961 | +€523 | +36.3% |
| Operating profit (loss) | 9901 | €1,438 | €94 | -€1,344 | -93.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €109 | €38 | -€71 | -65.5% |
| Recurring financial charges | 65 | €109 | €38 | -€71 | -65.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €1,329 | €57 | -€1,273 | -95.7% |
| Income taxes | 67/77 | €641 | €622 | -€19 | -2.9% |
| Profit (loss) for the period | 9904 | €688 | -€566 | -€1,254 | |
| Profit (loss) for the period to be appropriated | 9905 | €688 | -€566 | -€1,254 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.