A-O DYNAMIC: 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-O DYNAMIC
Largest movements
- Receivables within one year -€7,696
down €7,696 (-92.7%), from €8,302 to €606
of which Trade receivables: -€7,711
- Cash +€5,542
up €5,542 (+52.9%), from €10,473 to €16,015
mainly Receivables within one year (+€7,696) and Net result for the year (+€4,362)
- Trade debts -€8,970
down €8,970 (-97.2%), from €9,230 to €260
- Profit (loss) carried forward +€4,362
up €4,362 (+132.6%), from €3,289 to €7,650
- Tax, wage and social debts +€2,176
up €2,176 (+73.5%), from €2,962 to €5,139
of which Taxes: +€1,176
- Other debts +€275
up €275 (+92.8%), from €297 to €572
- Gross operating margin +€1,767
up €1,767 (+41.6%), from €4,249 to €6,016
- Taxes +€529
up €529 (+56.8%), from €930 to €1,459
- Financial charges +€163
up €163 (+501.8%), from €32 to €195
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 | €18,777 | €16,621 | -€2,156 | -11.5% |
| Current assets | 29/58 | €18,777 | €16,621 | -€2,156 | -11.5% |
| Amounts receivable within one year | 40/41 | €8,302 | €606 | -€7,696 | -92.7% |
| Trade receivables | 40 | €8,297 | €586 | -€7,711 | -92.9% |
| Other amounts receivable | 41 | €5 | €20 | +€15 | +295.0% |
| Cash at bank and in hand | 54/58 | €10,473 | €16,015 | +€5,542 | +52.9% |
| Deferred charges and accrued income | 490/1 | €2 | - | -€2 | |
| Total equity and liabilities | 10/49 | €18,777 | €16,621 | -€2,156 | -11.5% |
| Equity | 10/15 | €6,289 | €10,650 | +€4,362 | +69.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,289 | €7,650 | +€4,362 | +132.6% |
| Amounts payable | 17/49 | €12,488 | €5,970 | -€6,518 | -52.2% |
| Amounts payable within one year | 42/48 | €12,488 | €5,970 | -€6,518 | -52.2% |
| Trade debts | 44 | €9,230 | €260 | -€8,970 | -97.2% |
| Suppliers | 440/4 | €9,230 | €260 | -€8,970 | -97.2% |
| Taxes, remuneration and social security | 45 | €2,962 | €5,139 | +€2,176 | +73.5% |
| Taxes | 450/3 | €2,962 | €4,139 | +€1,176 | +39.7% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €297 | €572 | +€275 | +92.8% |
| Gross operating margin | 9900 | €4,249 | €6,016 | +€1,767 | +41.6% |
| Operating profit (loss) | 9901 | €4,249 | €6,016 | +€1,767 | +41.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.1% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.1% |
| Financial charges | 65/66B | €32 | €195 | +€163 | +501.8% |
| Recurring financial charges | 65 | €32 | €195 | +€163 | +501.8% |
| Profit (loss) for the period before taxes | 9903 | €4,219 | €5,820 | +€1,602 | +38.0% |
| Income taxes | 67/77 | €930 | €1,459 | +€529 | +56.8% |
| Profit (loss) for the period | 9904 | €3,289 | €4,362 | +€1,073 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,289 | €4,362 | +€1,073 | +32.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.