A&S COMPANY: 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 COMPANY
Largest movements
- Receivables within one year +€32,169
up €32,169 (+285%), from €11,300 to €43,469
- Cash -€1,432
down €1,432 (-71.1%), from €2,013 to €581
mainly Receivables within one year (-€32,169) and Accrued charges and deferred income (-€6,200)
- Trade debts +€19,900
up €19,900 (+246%), from €8,092 to €27,992
- Tax, wage and social debts +€7,662
up €7,662 (+420%), from €1,823 to €9,484
of which Taxes: +€6,150
- Profit (loss) carried forward +€6,973
up €6,973 (+85.4%), from -€8,170 to -€1,196
- Accrued charges and deferred income -€6,200
no longer reported in 2024 (was €6,200)
- Other debts +€2,162
up €2,162 (+35.4%), from €6,100 to €8,262
- Gross operating margin +€28,406
up €28,406, from -€7,913 to €20,493
- Staff costs +€11,560
new in 2024: €11,560
- Other operating charges +€1,228
new in 2024: €1,228
- Financial charges +€475
up €475 (+185%), from €257 to €731
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,045 | €49,542 | +€30,497 | +160% |
| Current assets | 29/58 | €19,045 | €49,542 | +€30,497 | +160% |
| Stocks and contracts in progress | 3 | €5,655 | €5,492 | -€163 | -2.9% |
| Stocks | 30/36 | €5,655 | €5,492 | -€163 | -2.9% |
| Amounts receivable within one year | 40/41 | €11,300 | €43,469 | +€32,169 | +285% |
| Trade receivables | 40 | €11,300 | €43,469 | +€32,169 | +285% |
| Cash at bank and in hand | 54/58 | €2,013 | €581 | -€1,432 | -71.1% |
| Deferred charges and accrued income | 490/1 | €77 | - | -€77 | |
| Total equity and liabilities | 10/49 | €19,045 | €49,542 | +€30,497 | +160% |
| Equity | 10/15 | -€3,170 | €3,804 | +€6,973 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,170 | -€1,196 | +€6,973 | +85.4% |
| Amounts payable | 17/49 | €22,215 | €45,738 | +€23,523 | +106% |
| Amounts payable within one year | 42/48 | €16,015 | €45,738 | +€29,723 | +186% |
| Trade debts | 44 | €8,092 | €27,992 | +€19,900 | +246% |
| Suppliers | 440/4 | €8,092 | €27,992 | +€19,900 | +246% |
| Taxes, remuneration and social security | 45 | €1,823 | €9,484 | +€7,662 | +420% |
| Taxes | 450/3 | €1,823 | €7,973 | +€6,150 | +337% |
| Remuneration and social security | 454/9 | - | €1,512 | +€1,512 | |
| Other amounts payable | 47/48 | €6,100 | €8,262 | +€2,162 | +35.4% |
| Accrued charges and deferred income | 492/3 | €6,200 | - | -€6,200 | |
| Remuneration, social security and pensions | 62 | - | €11,560 | +€11,560 | |
| Other operating charges | 640/8 | - | €1,228 | +€1,228 | |
| Gross operating margin | 9900 | -€7,913 | €20,493 | +€28,406 | |
| Operating profit (loss) | 9901 | -€7,913 | €7,705 | +€15,617 | |
| Financial charges | 65/66B | €257 | €731 | +€475 | +185% |
| Recurring financial charges | 65 | €257 | €731 | +€475 | +185% |
| Profit (loss) for the period before taxes | 9903 | -€8,170 | €6,973 | +€15,143 | |
| Profit (loss) for the period | 9904 | -€8,170 | €6,973 | +€15,143 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,170 | €6,973 | +€15,143 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.