A³ Productions: 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.
A³ Productions
Largest movements
- Tangible fixed assets +€20,577
up €20,577 (+57.4%), from €35,843 to €56,420
of which Plant, machinery and equipment: +€21,355
- Cash +€15,587
up €15,587 (+389%), from €4,004 to €19,591
mainly Net result for the year (+€16,188) and Debts after one year (+€13,443)
- Receivables within one year +€2,053
up €2,053 (+73.0%), from €2,812 to €4,864
of which Other amounts receivable: +€3,353
- Debts after one year +€13,443
new in 2025: €13,443
- Reserves +€8,250
up €8,250 (+33.8%), from €24,403 to €32,653
- Profit (loss) carried forward +€7,939
no longer reported in 2025 (was -€7,939)
- Tax, wage and social debts +€6,499
up €6,499 (+149%), from €4,364 to €10,863
- Current portion of long-term debt +€4,015
new in 2025: €4,015
- Gross operating margin +€20,450
up €20,450 (+165%), from €12,410 to €32,860
- Depreciation +€4,774
up €4,774 (+65.2%), from €7,321 to €12,095
- Taxes +€3,488
up €3,488 (+1,933%), from €180 to €3,668
- Financial income +€782
up €782 (+231%), from €339 to €1,121
- Financial charges +€685
up €685 (+243%), from €281 to €966
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 | €42,659 | €80,875 | +€38,217 | +89.6% |
| Fixed assets | 21/28 | €35,843 | €56,420 | +€20,577 | +57.4% |
| Tangible fixed assets | 22/27 | €35,843 | €56,420 | +€20,577 | +57.4% |
| Land and buildings | 22 | €8,873 | €8,096 | -€777 | -8.8% |
| Plant, machinery and equipment | 23 | €26,970 | €48,325 | +€21,355 | +79.2% |
| Current assets | 29/58 | €6,816 | €24,455 | +€17,640 | +259% |
| Amounts receivable within one year | 40/41 | €2,812 | €4,864 | +€2,053 | +73.0% |
| Trade receivables | 40 | €2,018 | €717 | -€1,300 | -64.5% |
| Other amounts receivable | 41 | €794 | €4,147 | +€3,353 | +422% |
| Cash at bank and in hand | 54/58 | €4,004 | €19,591 | +€15,587 | +389% |
| Total equity and liabilities | 10/49 | €42,659 | €80,875 | +€38,217 | +89.6% |
| Equity | 10/15 | €26,464 | €42,653 | +€16,188 | +61.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €24,403 | €32,653 | +€8,250 | +33.8% |
| Distributable reserves | 133 | €24,403 | €32,653 | +€8,250 | +33.8% |
| Profit (loss) carried forward | 14 | -€7,939 | - | +€7,939 | |
| Amounts payable | 17/49 | €16,194 | €38,223 | +€22,029 | +136% |
| Amounts payable after more than one year | 17 | - | €13,443 | +€13,443 | |
| Financial debts | 170/4 | - | €13,443 | +€13,443 | |
| Amounts payable within one year | 42/48 | €16,194 | €24,779 | +€8,585 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,015 | +€4,015 | |
| Taxes, remuneration and social security | 45 | €4,364 | €10,863 | +€6,499 | +149% |
| Taxes | 450/3 | €4,364 | €10,863 | +€6,499 | +149% |
| Other amounts payable | 47/48 | €11,830 | €9,902 | -€1,929 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,321 | €12,095 | +€4,774 | +65.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €583 | +€583 | |
| Other operating charges | 640/8 | €605 | €481 | -€125 | -20.6% |
| Gross operating margin | 9900 | €12,410 | €32,860 | +€20,450 | +165% |
| Operating profit (loss) | 9901 | €4,484 | €19,702 | +€15,217 | +339% |
| Financial income | 75/76B | €339 | €1,121 | +€782 | +231% |
| Recurring financial income | 75 | €339 | €1,121 | +€782 | +231% |
| Financial charges | 65/66B | €281 | €966 | +€685 | +243% |
| Recurring financial charges | 65 | €281 | €966 | +€685 | +243% |
| Profit (loss) for the period before taxes | 9903 | €4,542 | €19,856 | +€15,315 | +337% |
| Income taxes | 67/77 | €180 | €3,668 | +€3,488 | +1,933% |
| Profit (loss) for the period | 9904 | €4,361 | €16,188 | +€11,827 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €4,361 | €16,188 | +€11,827 | +271% |
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 28 October 2026 via checked.be.