A&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&S
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€754
down €754 (-84.8%), from €890 to €135
- Financial charges +€98
up €98 (+212%), from €46 to €144
- Gross operating margin -€92
down €92 (-41.1%), from -€224 to -€316
- Taxes +€19
new in 2025: €19
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 | €351,824 | €352,090 | +€266 | +0.1% |
| Fixed assets | 21/28 | €345,000 | €345,000 | = | 0.0% |
| Financial fixed assets | 28 | €345,000 | €345,000 | = | 0.0% |
| Current assets | 29/58 | €6,824 | €7,090 | +€266 | +3.9% |
| Amounts receivable within one year | 40/41 | €6,638 | €6,965 | +€327 | +4.9% |
| Trade receivables | 40 | €6,603 | €1,850 | -€4,753 | -72.0% |
| Other amounts receivable | 41 | €36 | €5,115 | +€5,080 | +14,225% |
| Cash at bank and in hand | 54/58 | €186 | €125 | -€61 | -32.8% |
| Total equity and liabilities | 10/49 | €351,824 | €352,090 | +€266 | +0.1% |
| Equity | 10/15 | €48,916 | €48,302 | -€614 | -1.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,084 | -€1,698 | -€614 | -56.7% |
| Amounts payable | 17/49 | €302,908 | €303,788 | +€880 | +0.3% |
| Amounts payable after more than one year | 17 | €302,488 | €303,368 | +€880 | +0.3% |
| Financial debts | 170/4 | €302,488 | €303,368 | +€880 | +0.3% |
| Amounts payable within one year | 42/48 | €420 | €420 | = | 0.0% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €420 | - | -€420 | |
| Taxes, remuneration and social security | 45 | - | €420 | +€420 | |
| Taxes | 450/3 | - | €420 | +€420 | |
| Other operating charges | 640/8 | €890 | €135 | -€754 | -84.8% |
| Gross operating margin | 9900 | -€224 | -€316 | -€92 | -41.1% |
| Operating profit (loss) | 9901 | -€1,114 | -€451 | +€663 | +59.5% |
| Financial charges | 65/66B | €46 | €144 | +€98 | +212% |
| Recurring financial charges | 65 | €46 | €144 | +€98 | +212% |
| Profit (loss) for the period before taxes | 9903 | -€1,160 | -€595 | +€565 | +48.7% |
| Income taxes | 67/77 | - | €19 | +€19 | |
| Profit (loss) for the period | 9904 | -€1,160 | -€614 | +€546 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,160 | -€614 | +€546 | +47.0% |
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.