A & E SCIENTIFIC: 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 & E SCIENTIFIC
Largest movements
- Cash +€71,370
up €71,370 (+560%), from €12,745 to €84,115
mainly Net result for the year (+€57,087) and Receivables within one year (+€31,132)
- Receivables within one year -€31,132
down €31,132 (-48.1%), from €64,757 to €33,625
of which Trade receivables: -€33,248
- Tangible fixed assets +€2,287
up €2,287 (+151%), from €1,519 to €3,806
of which Furniture and vehicles: +€2,012
- Stocks and contracts +€1,558
up €1,558 (+6.1%), from €25,349 to €26,906
- Profit (loss) carried forward +€24,087
up €24,087 (+51.1%), from €47,136 to €71,223
- Other debts +€18,100
new in 2025: €18,100
- Trade debts -€5,757
down €5,757 (-69.5%), from €8,283 to €2,526
- Advances received +€4,180
new in 2025: €4,180
- Tax, wage and social debts +€3,540
up €3,540 (+12.3%), from €28,759 to €32,299
of which Taxes: +€3,830
- Gross operating margin +€48,089
up €48,089 (+135%), from €35,495 to €83,584
- Taxes +€12,622
up €12,622 (+140%), from €9,017 to €21,639
- Financial income -€2,219
down €2,219 (-81.4%), from €2,727 to €508
of which Non-recurring financial income: -€2,659
- Financial charges +€1,414
up €1,414 (+66.0%), from €2,142 to €3,556
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 | €104,638 | €148,788 | +€44,150 | +42.2% |
| Fixed assets | 21/28 | €1,619 | €3,906 | +€2,287 | +141% |
| Tangible fixed assets | 22/27 | €1,519 | €3,806 | +€2,287 | +151% |
| Plant, machinery and equipment | 23 | €157 | €484 | +€326 | +207% |
| Furniture and vehicles | 24 | €1,251 | €3,263 | +€2,012 | +161% |
| Other tangible fixed assets | 26 | €111 | €59 | -€51 | -46.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €103,019 | €144,882 | +€41,863 | +40.6% |
| Stocks and contracts in progress | 3 | €25,349 | €26,906 | +€1,558 | +6.1% |
| Stocks | 30/36 | €25,349 | €26,906 | +€1,558 | +6.1% |
| Amounts receivable within one year | 40/41 | €64,757 | €33,625 | -€31,132 | -48.1% |
| Trade receivables | 40 | €54,785 | €21,537 | -€33,248 | -60.7% |
| Other amounts receivable | 41 | €9,972 | €12,088 | +€2,116 | +21.2% |
| Cash at bank and in hand | 54/58 | €12,745 | €84,115 | +€71,370 | +560% |
| Deferred charges and accrued income | 490/1 | €168 | €236 | +€67 | +40.1% |
| Total equity and liabilities | 10/49 | €104,638 | €148,788 | +€44,150 | +42.2% |
| Equity | 10/15 | €67,596 | €91,683 | +€24,087 | +35.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,136 | €71,223 | +€24,087 | +51.1% |
| Amounts payable | 17/49 | €37,042 | €57,105 | +€20,063 | +54.2% |
| Amounts payable within one year | 42/48 | €37,042 | €57,105 | +€20,063 | +54.2% |
| Trade debts | 44 | €8,283 | €2,526 | -€5,757 | -69.5% |
| Suppliers | 440/4 | €8,283 | €2,526 | -€5,757 | -69.5% |
| Advances received on contracts in progress | 46 | - | €4,180 | +€4,180 | |
| Taxes, remuneration and social security | 45 | €28,759 | €32,299 | +€3,540 | +12.3% |
| Taxes | 450/3 | €28,469 | €32,299 | +€3,830 | +13.5% |
| Remuneration and social security | 454/9 | €290 | - | -€290 | |
| Other amounts payable | 47/48 | - | €18,100 | +€18,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €622 | €1,014 | +€392 | +63.0% |
| Other operating charges | 640/8 | €791 | €795 | +€4 | +0.5% |
| Gross operating margin | 9900 | €35,495 | €83,584 | +€48,089 | +135% |
| Operating profit (loss) | 9901 | €34,081 | €81,775 | +€47,693 | +140% |
| Financial income | 75/76B | €2,727 | €508 | -€2,219 | -81.4% |
| Recurring financial income | 75 | €67 | €508 | +€440 | +656% |
| Non-recurring financial income | 76B | €2,659 | - | -€2,659 | |
| Financial charges | 65/66B | €2,142 | €3,556 | +€1,414 | +66.0% |
| Recurring financial charges | 65 | €2,142 | €3,556 | +€1,414 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €34,665 | €78,726 | +€44,061 | +127% |
| Income taxes | 67/77 | €9,017 | €21,639 | +€12,622 | +140% |
| Profit (loss) for the period | 9904 | €25,648 | €57,087 | +€31,439 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €25,648 | €57,087 | +€31,439 | +123% |
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 18 October 2026 via checked.be.