A&E Services: 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 Services
Largest movements
- Cash +€16,546
up €16,546 (+82.4%), from €20,081 to €36,627
mainly Net result for the year (+€16,198) and Depreciation (+€7,578)
- Tangible fixed assets -€2,580
down €2,580 (-13.6%), from €18,932 to €16,352
of which Furniture and vehicles: -€1,965
- Receivables within one year -€1,216
down €1,216 (-9.8%), from €12,378 to €11,162
of which Trade receivables: -€1,216
- Reserves +€16,010
up €16,010 (+58.4%), from €27,408 to €43,418
- Current portion of long-term debt -€4,219
no longer reported in 2025 (was €4,219)
- Short-term financial debts +€1,681
new in 2025: €1,681
- Trade debts -€1,368
down €1,368 (-49.0%), from €2,792 to €1,424
- Gross operating margin +€5,646
up €5,646 (+20.1%), from €28,041 to €33,687
- Staff costs +€1,698
new in 2025: €1,698
- Depreciation +€1,631
up €1,631 (+27.4%), from €5,946 to €7,578
- Taxes +€1,000
up €1,000 (+16.7%), from €6,008 to €7,008
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 | €54,367 | €67,223 | +€12,857 | +23.6% |
| Fixed assets | 21/28 | €18,932 | €16,352 | -€2,580 | -13.6% |
| Tangible fixed assets | 22/27 | €18,932 | €16,352 | -€2,580 | -13.6% |
| Plant, machinery and equipment | 23 | €1,256 | €641 | -€615 | -49.0% |
| Furniture and vehicles | 24 | €17,676 | €15,712 | -€1,965 | -11.1% |
| Current assets | 29/58 | €35,435 | €50,871 | +€15,436 | +43.6% |
| Amounts receivable within one year | 40/41 | €12,378 | €11,162 | -€1,216 | -9.8% |
| Trade receivables | 40 | €12,356 | €11,140 | -€1,216 | -9.8% |
| Other amounts receivable | 41 | €23 | €23 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,081 | €36,627 | +€16,546 | +82.4% |
| Deferred charges and accrued income | 490/1 | €2,975 | €3,082 | +€107 | +3.6% |
| Total equity and liabilities | 10/49 | €54,367 | €67,223 | +€12,857 | +23.6% |
| Equity | 10/15 | €32,221 | €48,418 | +€16,198 | +50.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,408 | €43,418 | +€16,010 | +58.4% |
| Distributable reserves | 133 | €27,408 | €43,418 | +€16,010 | +58.4% |
| Profit (loss) carried forward | 14 | -€188 | - | +€188 | |
| Amounts payable | 17/49 | €22,146 | €18,805 | -€3,341 | -15.1% |
| Amounts payable after more than one year | 17 | €6,152 | €6,152 | = | 0.0% |
| Financial debts | 170/4 | €6,152 | €6,152 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,981 | €12,653 | -€3,329 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €4,219 | - | -€4,219 | |
| Financial debts | 43 | - | €1,681 | +€1,681 | |
| Other loans | 439 | - | €1,681 | +€1,681 | |
| Trade debts | 44 | €2,792 | €1,424 | -€1,368 | -49.0% |
| Suppliers | 440/4 | €2,792 | €1,424 | -€1,368 | -49.0% |
| Taxes, remuneration and social security | 45 | €8,419 | €8,769 | +€351 | +4.2% |
| Taxes | 450/3 | €8,419 | €8,769 | +€351 | +4.2% |
| Other amounts payable | 47/48 | €552 | €778 | +€227 | +41.1% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Remuneration, social security and pensions | 62 | - | €1,698 | +€1,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,946 | €7,578 | +€1,631 | +27.4% |
| Other operating charges | 640/8 | €861 | €749 | -€112 | -13.0% |
| Gross operating margin | 9900 | €28,041 | €33,687 | +€5,646 | +20.1% |
| Operating profit (loss) | 9901 | €21,233 | €23,663 | +€2,429 | +11.4% |
| Financial income | 75/76B | €21 | €2 | -€19 | -91.3% |
| Recurring financial income | 75 | €21 | €2 | -€19 | -91.3% |
| Financial charges | 65/66B | €451 | €458 | +€7 | +1.6% |
| Recurring financial charges | 65 | €451 | €458 | +€7 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €20,803 | €23,206 | +€2,403 | +11.6% |
| Income taxes | 67/77 | €6,008 | €7,008 | +€1,000 | +16.7% |
| Profit (loss) for the period | 9904 | €14,795 | €16,198 | +€1,403 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,795 | €16,198 | +€1,403 | +9.5% |
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.