A&G: 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&G
Largest movements
- Receivables within one year -€13,094
down €13,094 (-80.4%), from €16,282 to €3,188
of which Trade receivables: -€15,230
- Deferred charges and accrued income -€227
no longer reported in 2025 (was €227)
- Other debts -€10,999
no longer reported in 2025 (was €10,999)
- Profit (loss) carried forward -€2,423
down €2,423 (-232%), from -€1,044 to -€3,467
- Gross operating margin -€6,074
down €6,074, from €3,809 to -€2,266
- Other operating charges -€995
no longer reported in 2025 (was €995)
- Financial income +€76
new in 2025: €76
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 | €16,869 | €3,305 | -€13,564 | -80.4% |
| Fixed assets | 21/28 | €260 | €117 | -€143 | -55.1% |
| Tangible fixed assets | 22/27 | €260 | €117 | -€143 | -55.1% |
| Furniture and vehicles | 24 | €260 | €117 | -€143 | -55.1% |
| Current assets | 29/58 | €16,609 | €3,188 | -€13,421 | -80.8% |
| Amounts receivable within one year | 40/41 | €16,282 | €3,188 | -€13,094 | -80.4% |
| Trade receivables | 40 | €15,230 | - | -€15,230 | |
| Other amounts receivable | 41 | €1,052 | €3,188 | +€2,136 | +203% |
| Cash at bank and in hand | 54/58 | €99 | €0 | -€99 | -99.5% |
| Deferred charges and accrued income | 490/1 | €227 | - | -€227 | |
| Total equity and liabilities | 10/49 | €16,869 | €3,305 | -€13,564 | -80.4% |
| Equity | 10/15 | €5,156 | €2,733 | -€2,423 | -47.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,044 | -€3,467 | -€2,423 | -232% |
| Amounts payable | 17/49 | €11,712 | €572 | -€11,140 | -95.1% |
| Amounts payable within one year | 42/48 | €11,712 | €572 | -€11,140 | -95.1% |
| Trade debts | 44 | €713 | €572 | -€141 | -19.8% |
| Suppliers | 440/4 | €713 | €572 | -€141 | -19.8% |
| Other amounts payable | 47/48 | €10,999 | - | -€10,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143 | €143 | = | 0.0% |
| Other operating charges | 640/8 | €995 | - | -€995 | |
| Gross operating margin | 9900 | €3,809 | -€2,266 | -€6,074 | |
| Operating profit (loss) | 9901 | €2,671 | -€2,409 | -€5,080 | |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Financial charges | 65/66B | €95 | €90 | -€5 | -5.0% |
| Recurring financial charges | 65 | €95 | €90 | -€5 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €2,576 | -€2,423 | -€4,999 | |
| Profit (loss) for the period | 9904 | €2,576 | -€2,423 | -€4,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,576 | -€2,423 | -€4,999 |
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 15 October 2026 via checked.be.