A.H.S.: 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.H.S.
Largest movements
- Tangible fixed assets +€14,685
up €14,685 (+164%), from €8,937 to €23,622
of which Furniture and vehicles: +€15,873
- Receivables within one year +€10,336
up €10,336 (+6.4%), from €160,420 to €170,756
of which Trade receivables: +€8,517
- Cash +€7,571
up €7,571 (+272%), from €2,785 to €10,356
mainly Other debts (+€39,301) and Net result for the year (+€32,264)
- Deferred charges and accrued income -€6,434
down €6,434 (-24.5%), from €26,217 to €19,783
- Other debts +€39,301
up €39,301 (+568%), from €6,918 to €46,220
- Reserves -€17,030
down €17,030 (-17.5%), from €97,091 to €80,061
of which Distributable reserves: -€17,030
- Tax, wage and social debts +€5,355
up €5,355 (+35.4%), from €15,118 to €20,474
of which Taxes: +€5,355
- Gross operating margin +€23,537
up €23,537 (+95.3%), from €24,699 to €48,235
- Purchases and services -€21,673
down €21,673 (-29.1%), from €74,376 to €52,703
- Taxes +€7,736
up €7,736 (+95.8%), from €8,077 to €15,813
- Other operating charges -€2,838
down €2,838 (-75.7%), from €3,747 to €909
- Financial charges +€1,531
up €1,531 (+71.7%), from €2,136 to €3,667
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 | €198,358 | €224,517 | +€26,159 | +13.2% |
| Fixed assets | 21/28 | €8,937 | €23,622 | +€14,685 | +164% |
| Tangible fixed assets | 22/27 | €8,937 | €23,622 | +€14,685 | +164% |
| Plant, machinery and equipment | 23 | €4,661 | €3,472 | -€1,188 | -25.5% |
| Furniture and vehicles | 24 | €4,276 | €20,149 | +€15,873 | +371% |
| Current assets | 29/58 | €189,421 | €200,895 | +€11,474 | +6.1% |
| Amounts receivable within one year | 40/41 | €160,420 | €170,756 | +€10,336 | +6.4% |
| Trade receivables | 40 | €7,880 | €16,398 | +€8,517 | +108% |
| Other amounts receivable | 41 | €152,540 | €154,359 | +€1,819 | +1.2% |
| Cash at bank and in hand | 54/58 | €2,785 | €10,356 | +€7,571 | +272% |
| Deferred charges and accrued income | 490/1 | €26,217 | €19,783 | -€6,434 | -24.5% |
| Total equity and liabilities | 10/49 | €198,358 | €224,517 | +€26,159 | +13.2% |
| Equity | 10/15 | €174,724 | €157,694 | -€17,030 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €97,091 | €80,061 | -€17,030 | -17.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,231 | €78,201 | -€17,030 | -17.9% |
| Profit (loss) carried forward | 14 | €71,433 | €71,433 | = | 0.0% |
| Amounts payable | 17/49 | €23,634 | €66,823 | +€43,189 | +183% |
| Amounts payable within one year | 42/48 | €23,634 | €66,823 | +€43,189 | +183% |
| Trade debts | 44 | €1,597 | €129 | -€1,468 | -91.9% |
| Suppliers | 440/4 | €1,597 | €129 | -€1,468 | -91.9% |
| Taxes, remuneration and social security | 45 | €15,118 | €20,474 | +€5,355 | +35.4% |
| Taxes | 450/3 | €15,118 | €20,474 | +€5,355 | +35.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €6,918 | €46,220 | +€39,301 | +568% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,376 | €52,703 | -€21,673 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,467 | €4,283 | +€817 | +23.6% |
| Other operating charges | 640/8 | €3,747 | €909 | -€2,838 | -75.7% |
| Gross operating margin | 9900 | €24,699 | €48,235 | +€23,537 | +95.3% |
| Operating profit (loss) | 9901 | €17,485 | €43,043 | +€25,558 | +146% |
| Financial income | 75/76B | €8,299 | €8,702 | +€403 | +4.9% |
| Recurring financial income | 75 | €8,299 | €8,702 | +€403 | +4.9% |
| Financial charges | 65/66B | €2,136 | €3,667 | +€1,531 | +71.7% |
| Recurring financial charges | 65 | €2,136 | €3,667 | +€1,531 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €23,647 | €48,077 | +€24,430 | +103% |
| Income taxes | 67/77 | €8,077 | €15,813 | +€7,736 | +95.8% |
| Profit (loss) for the period | 9904 | €15,571 | €32,264 | +€16,694 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €15,571 | €32,264 | +€16,694 | +107% |
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 16 October 2026 via checked.be.