A&S CAREERS: 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 CAREERS
Largest movements
- Current investments +€106,900
up €106,900 (+35.6%), from €300,000 to €406,900
- Tangible fixed assets -€38,161
down €38,161 (-18.6%), from €205,027 to €166,866
of which Land and buildings: -€21,021
- Cash +€12,014
up €12,014 (+4.3%), from €281,294 to €293,307
mainly Net result for the year (+€144,411) and Depreciation (+€40,165)
- Reserves +€94,085
up €94,085 (+12.2%), from €770,809 to €864,893
- Trade debts -€10,536
down €10,536 (-32.3%), from €32,624 to €22,088
- Turnover +€433,265
new in 2025: €433,265
- Purchases and services +€198,367
new in 2025: €198,367
- Gross operating margin -€54,137
down €54,137 (-18.4%), from €293,468 to €239,331
- Taxes -€15,255
down €15,255 (-19.9%), from €76,819 to €61,564
- Financial income +€4,747
up €4,747 (+116%), from €4,084 to €8,831
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 | €862,745 | €951,115 | +€88,369 | +10.2% |
| Fixed assets | 21/28 | €205,027 | €166,866 | -€38,161 | -18.6% |
| Tangible fixed assets | 22/27 | €205,027 | €166,866 | -€38,161 | -18.6% |
| Land and buildings | 22 | €131,814 | €110,792 | -€21,021 | -15.9% |
| Furniture and vehicles | 24 | €73,214 | €56,074 | -€17,140 | -23.4% |
| Current assets | 29/58 | €657,718 | €784,249 | +€126,531 | +19.2% |
| Amounts receivable within one year | 40/41 | €56,862 | €61,884 | +€5,022 | +8.8% |
| Trade receivables | 40 | €56,862 | €61,884 | +€5,022 | +8.8% |
| Current investments | 50/53 | €300,000 | €406,900 | +€106,900 | +35.6% |
| Cash at bank and in hand | 54/58 | €281,294 | €293,307 | +€12,014 | +4.3% |
| Deferred charges and accrued income | 490/1 | €19,563 | €22,158 | +€2,595 | +13.3% |
| Total equity and liabilities | 10/49 | €862,745 | €951,115 | +€88,369 | +10.2% |
| Equity | 10/15 | €790,809 | €884,893 | +€94,085 | +11.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €770,809 | €864,893 | +€94,085 | +12.2% |
| Distributable reserves | 133 | €770,809 | €864,893 | +€94,085 | +12.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,936 | €66,221 | -€5,715 | -7.9% |
| Amounts payable within one year | 42/48 | €71,363 | €65,328 | -€6,035 | -8.5% |
| Trade debts | 44 | €32,624 | €22,088 | -€10,536 | -32.3% |
| Suppliers | 440/4 | €32,624 | €22,088 | -€10,536 | -32.3% |
| Taxes, remuneration and social security | 45 | €36,303 | €39,772 | +€3,468 | +9.6% |
| Taxes | 450/3 | €30,780 | €36,340 | +€5,560 | +18.1% |
| Remuneration and social security | 454/9 | €5,523 | €3,431 | -€2,092 | -37.9% |
| Other amounts payable | 47/48 | €2,436 | €3,468 | +€1,032 | +42.4% |
| Accrued charges and deferred income | 492/3 | €574 | €893 | +€320 | +55.7% |
| Turnover | 70 | - | €433,265 | +€433,265 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €198,367 | +€198,367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,023 | €40,165 | +€141 | +0.4% |
| Other operating charges | 640/8 | €2,322 | €1,547 | -€776 | -33.4% |
| Gross operating margin | 9900 | €293,468 | €239,331 | -€54,137 | -18.4% |
| Operating profit (loss) | 9901 | €251,122 | €197,619 | -€53,503 | -21.3% |
| Financial income | 75/76B | €4,084 | €8,831 | +€4,747 | +116% |
| Recurring financial income | 75 | €4,084 | €8,831 | +€4,747 | +116% |
| Financial charges | 65/66B | €733 | €475 | -€258 | -35.2% |
| Recurring financial charges | 65 | €733 | €475 | -€258 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €254,473 | €205,975 | -€48,498 | -19.1% |
| Income taxes | 67/77 | €76,819 | €61,564 | -€15,255 | -19.9% |
| Profit (loss) for the period | 9904 | €177,654 | €144,411 | -€33,244 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €177,654 | €144,411 | -€33,244 | -18.7% |
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 24 October 2026 via checked.be.