A-PLAYERS: 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-PLAYERS
Largest movements
- Cash +€139,598
up €139,598 (+131%), from €106,373 to €245,971
mainly Current investments (+€104,776) and Net result for the year (+€79,450)
- Current investments -€104,776
down €104,776 (-52.4%), from €199,776 to €95,000
- Tangible fixed assets -€11,245
down €11,245 (-21.8%), from €51,659 to €40,414
of which Furniture and vehicles: -€9,385
- Financial fixed assets +€6,400
up €6,400 (+133%), from €4,800 to €11,200
- Receivables within one year +€6,166
up €6,166 (+26.6%), from €23,143 to €29,309
of which Other amounts receivable: +€12,500
- Other debts +€27,926
up €27,926 (+64.3%), from €43,402 to €71,329
- Reserves +€8,709
up €8,709 (+2.9%), from €302,696 to €311,405
- Gross operating margin -€37,286
down €37,286 (-23.2%), from €160,796 to €123,511
- Taxes -€12,829
down €12,829 (-28.1%), from €45,689 to €32,860
- Financial income -€6,565
down €6,565 (-52.0%), from €12,630 to €6,065
of which Financial income: -€7,073
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 | €388,112 | €424,008 | +€35,896 | +9.2% |
| Fixed assets | 21/28 | €56,459 | €51,614 | -€4,845 | -8.6% |
| Tangible fixed assets | 22/27 | €51,659 | €40,414 | -€11,245 | -21.8% |
| Plant, machinery and equipment | 23 | €3,036 | €1,176 | -€1,860 | -61.3% |
| Furniture and vehicles | 24 | €48,622 | €39,238 | -€9,385 | -19.3% |
| Financial fixed assets | 28 | €4,800 | €11,200 | +€6,400 | +133% |
| Current assets | 29/58 | €331,653 | €372,394 | +€40,741 | +12.3% |
| Amounts receivable within one year | 40/41 | €23,143 | €29,309 | +€6,166 | +26.6% |
| Trade receivables | 40 | €23,143 | €16,809 | -€6,334 | -27.4% |
| Other amounts receivable | 41 | €0 | €12,500 | +€12,500 | |
| Current investments | 50/53 | €199,776 | €95,000 | -€104,776 | -52.4% |
| Cash at bank and in hand | 54/58 | €106,373 | €245,971 | +€139,598 | +131% |
| Deferred charges and accrued income | 490/1 | €2,361 | €2,114 | -€247 | -10.4% |
| Total equity and liabilities | 10/49 | €388,112 | €424,008 | +€35,896 | +9.2% |
| Equity | 10/15 | €308,896 | €317,605 | +€8,709 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €302,696 | €311,405 | +€8,709 | +2.9% |
| Distributable reserves | 133 | €302,696 | €311,405 | +€8,709 | +2.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €79,216 | €106,403 | +€27,187 | +34.3% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,216 | €81,403 | +€27,187 | +50.1% |
| Financial debts | 43 | €1,725 | €1,623 | -€102 | -5.9% |
| Credit institutions | 430/8 | €1,725 | €0 | -€1,725 | -100% |
| Other loans | 439 | - | €1,623 | +€1,623 | |
| Trade debts | 44 | €757 | €1,157 | +€400 | +52.9% |
| Suppliers | 440/4 | €757 | €1,157 | +€400 | +52.9% |
| Taxes, remuneration and social security | 45 | €8,332 | €7,294 | -€1,038 | -12.5% |
| Taxes | 450/3 | €8,332 | €7,272 | -€1,060 | -12.7% |
| Remuneration and social security | 454/9 | - | €22 | +€22 | |
| Other amounts payable | 47/48 | €43,402 | €71,329 | +€27,926 | +64.3% |
| Non-recurring operating income | 76A | €7,659 | €3,967 | -€3,692 | -48.2% |
| Remuneration, social security and pensions | 62 | - | €431 | +€431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,821 | €15,045 | +€224 | +1.5% |
| Other operating charges | 640/8 | €887 | €830 | -€57 | -6.4% |
| Gross operating margin | 9900 | €160,796 | €123,511 | -€37,286 | -23.2% |
| Operating profit (loss) | 9901 | €145,088 | €107,204 | -€37,885 | -26.1% |
| Financial income | 75/76B | €12,630 | €6,065 | -€6,565 | -52.0% |
| Recurring financial income | 75 | €12,630 | €5,556 | -€7,073 | -56.0% |
| Non-recurring financial income | 76B | - | €508 | +€508 | |
| Financial charges | 65/66B | €888 | €959 | +€71 | +8.0% |
| Recurring financial charges | 65 | €888 | €959 | +€71 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €156,830 | €112,310 | -€44,521 | -28.4% |
| Income taxes | 67/77 | €45,689 | €32,860 | -€12,829 | -28.1% |
| Profit (loss) for the period | 9904 | €111,141 | €79,450 | -€31,691 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,141 | €79,450 | -€31,691 | -28.5% |
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.