A-Frame: what changed
Two fiscal 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-Frame
Largest movements
- Cash -€25,894
down €25,894 (-27.6%), from €93,734 to €67,840
mainly Net result for the year (-€24,326) and Trade debts (-€8,273)
- Receivables within one year +€5,744
up €5,744 (+70.5%), from €8,143 to €13,887
of which Trade receivables: +€4,561
- Profit (loss) carried forward -€24,326
new in 2025: -€24,326
- Other debts +€12,982
up €12,982 (+43.2%), from €30,063 to €43,045
- Trade debts -€8,273
down €8,273 (-94.0%), from €8,798 to €525
- Gross operating margin -€15,023
down €15,023, from €4,513 to -€10,510
- Financial income -€7,997
down €7,997 (-100.0%), from €7,997 to €0
- Financial charges +€4,829
up €4,829 (+64.7%), from €7,465 to €12,293
- Taxes -€1,663
down €1,663 (-100.0%), from €1,663 to €0
- Other operating charges +€531
new in 2025: €531
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 | €102,663 | €83,077 | -€19,586 | -19.1% |
| Fixed assets | 21/28 | €786 | €923 | +€137 | +17.4% |
| Tangible fixed assets | 22/27 | €786 | €923 | +€137 | +17.4% |
| Plant, machinery and equipment | 23 | €481 | €807 | +€326 | +67.7% |
| Furniture and vehicles | 24 | €305 | €117 | -€188 | -61.8% |
| Current assets | 29/58 | €101,877 | €82,154 | -€19,723 | -19.4% |
| Amounts receivable within one year | 40/41 | €8,143 | €13,887 | +€5,744 | +70.5% |
| Trade receivables | 40 | €0 | €4,561 | +€4,561 | |
| Other amounts receivable | 41 | €8,143 | €9,326 | +€1,183 | +14.5% |
| Cash at bank and in hand | 54/58 | €93,734 | €67,840 | -€25,894 | -27.6% |
| Deferred charges and accrued income | 490/1 | €0 | €427 | +€427 | |
| Total equity and liabilities | 10/49 | €102,663 | €83,077 | -€19,586 | -19.1% |
| Equity | 10/15 | €62,765 | €38,439 | -€24,326 | -38.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,565 | €56,565 | = | 0.0% |
| Distributable reserves | 133 | €56,565 | €56,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,326 | -€24,326 | |
| Amounts payable | 17/49 | €39,898 | €44,638 | +€4,740 | +11.9% |
| Amounts payable within one year | 42/48 | €38,898 | €43,638 | +€4,740 | +12.2% |
| Trade debts | 44 | €8,798 | €525 | -€8,273 | -94.0% |
| Suppliers | 440/4 | €8,798 | €525 | -€8,273 | -94.0% |
| Taxes, remuneration and social security | 45 | €37 | €68 | +€31 | +84.8% |
| Taxes | 450/3 | €37 | €68 | +€31 | +84.8% |
| Other amounts payable | 47/48 | €30,063 | €43,045 | +€12,982 | +43.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,173 | €991 | -€182 | -15.5% |
| Other operating charges | 640/8 | - | €531 | +€531 | |
| Gross operating margin | 9900 | €4,513 | -€10,510 | -€15,023 | |
| Operating profit (loss) | 9901 | €3,340 | -€12,033 | -€15,372 | |
| Financial income | 75/76B | €7,997 | €0 | -€7,997 | -100.0% |
| Recurring financial income | 75 | €7,997 | €0 | -€7,997 | -100.0% |
| Financial charges | 65/66B | €7,465 | €12,293 | +€4,829 | +64.7% |
| Recurring financial charges | 65 | €7,465 | €12,293 | +€4,829 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €3,872 | -€24,326 | -€28,198 | |
| Income taxes | 67/77 | €1,663 | €0 | -€1,663 | -100.0% |
| Profit (loss) for the period | 9904 | €2,209 | -€24,326 | -€26,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,209 | -€24,326 | -€26,535 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.