A & I: 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 & I
Largest movements
- Receivables within one year -€7,205
down €7,205 (-7.7%), from €93,295 to €86,090
of which Other amounts receivable: -€13,305
- Cash -€2,274
down €2,274 (-25.5%), from €8,904 to €6,629
mainly Contributions, distributions and other (-€17,074) and Tax, wage and social debts (-€6,899)
- Tax, wage and social debts -€6,899
down €6,899 (-96.1%), from €7,180 to €281
- Reserves -€3,574
down €3,574 (-4.1%), from €86,492 to €82,918
of which Distributable reserves: -€3,574
- Gross operating margin -€9,268
down €9,268 (-28.1%), from €33,027 to €23,760
- Taxes -€3,363
down €3,363 (-31.9%), from €10,542 to €7,179
- Other operating charges +€959
up €959 (+159.8%), from €600 to €1,558
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 | €103,029 | €92,719 | -€10,311 | -10.0% |
| Fixed assets | 21/28 | €831 | - | -€831 | |
| Tangible fixed assets | 22/27 | €831 | - | -€831 | |
| Plant, machinery and equipment | 23 | €685 | - | -€685 | |
| Furniture and vehicles | 24 | €146 | - | -€146 | |
| Current assets | 29/58 | €102,198 | €92,719 | -€9,480 | -9.3% |
| Amounts receivable within one year | 40/41 | €93,295 | €86,090 | -€7,205 | -7.7% |
| Trade receivables | 40 | €3,800 | €9,900 | +€6,100 | +160.5% |
| Other amounts receivable | 41 | €89,495 | €76,190 | -€13,305 | -14.9% |
| Cash at bank and in hand | 54/58 | €8,904 | €6,629 | -€2,274 | -25.5% |
| Total equity and liabilities | 10/49 | €103,029 | €92,719 | -€10,311 | -10.0% |
| Equity | 10/15 | €87,512 | €84,024 | -€3,488 | -4.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €86,492 | €82,918 | -€3,574 | -4.1% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €82,774 | €79,200 | -€3,574 | -4.3% |
| Profit (loss) carried forward | 14 | €520 | €606 | +€86 | +16.6% |
| Amounts payable | 17/49 | €15,518 | €8,695 | -€6,823 | -44.0% |
| Amounts payable within one year | 42/48 | €15,518 | €8,695 | -€6,823 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €8,296 | €8,310 | +€15 | +0.2% |
| Trade debts | 44 | €42 | €103 | +€61 | +146.3% |
| Suppliers | 440/4 | €42 | €103 | +€61 | +146.3% |
| Taxes, remuneration and social security | 45 | €7,180 | €281 | -€6,899 | -96.1% |
| Taxes | 450/3 | €7,180 | €281 | -€6,899 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,149 | €831 | -€318 | -27.7% |
| Other operating charges | 640/8 | €600 | €1,558 | +€959 | +159.8% |
| Gross operating margin | 9900 | €33,027 | €23,760 | -€9,268 | -28.1% |
| Operating profit (loss) | 9901 | €31,278 | €21,370 | -€9,908 | -31.7% |
| Financial charges | 65/66B | €291 | €605 | +€314 | +107.6% |
| Recurring financial charges | 65 | €291 | €605 | +€314 | +107.6% |
| Profit (loss) for the period before taxes | 9903 | €30,986 | €20,765 | -€10,221 | -33.0% |
| Income taxes | 67/77 | €10,542 | €7,179 | -€3,363 | -31.9% |
| Profit (loss) for the period | 9904 | €20,444 | €13,586 | -€6,858 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,444 | €13,586 | -€6,858 | -33.5% |
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 8 October 2026 via checked.be.