A & S FUEL: 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 FUEL
Largest movements
- Tangible fixed assets -€10,259
down €10,259 (-25.8%), from €39,728 to €29,469
of which Leasing and similar rights: -€10,507
- Stocks and contracts +€8,264
up €8,264 (+12.6%), from €65,596 to €73,860
- Cash +€5,704
up €5,704 (+25.6%), from €22,270 to €27,975
mainly Depreciation (+€19,402) and Net result for the year (+€15,982)
- Receivables within one year -€2,509
down €2,509 (-15.3%), from €16,370 to €13,862
of which Other amounts receivable: -€2,377
- Reserves +€15,982
up €15,982 (+19.2%), from €83,406 to €99,388
of which Distributable reserves: +€15,982
- Trade debts -€6,777
down €6,777 (-33.2%), from €20,420 to €13,643
- Debts after one year -€5,144
no longer reported in 2025 (was €5,144)
- Other debts -€5,027
down €5,027 (-21.2%), from €23,727 to €18,700
- Tax, wage and social debts +€4,466
up €4,466 (+104%), from €4,278 to €8,744
of which Taxes: +€2,700
- Gross operating margin +€21,918
up €21,918 (+39.3%), from €55,826 to €77,744
- Staff costs +€9,001
up €9,001 (+49.2%), from €18,299 to €27,301
- Taxes +€5,834
up €5,834 (+308%), from €1,897 to €7,731
- Financial charges +€1,964
up €1,964 (+52.0%), from €3,776 to €5,740
- Other operating charges +€966
up €966 (+136%), from €712 to €1,678
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 | €152,007 | €151,819 | -€188 | -0.1% |
| Fixed assets | 21/28 | €39,728 | €29,469 | -€10,259 | -25.8% |
| Tangible fixed assets | 22/27 | €39,728 | €29,469 | -€10,259 | -25.8% |
| Plant, machinery and equipment | 23 | €10,163 | €8,198 | -€1,965 | -19.3% |
| Furniture and vehicles | 24 | €7,441 | €7,261 | -€180 | -2.4% |
| Leasing and similar rights | 25 | €17,157 | €6,650 | -€10,507 | -61.2% |
| Other tangible fixed assets | 26 | €4,968 | €7,360 | +€2,393 | +48.2% |
| Current assets | 29/58 | €112,279 | €122,350 | +€10,071 | +9.0% |
| Stocks and contracts in progress | 3 | €65,596 | €73,860 | +€8,264 | +12.6% |
| Stocks | 30/36 | €65,596 | €73,860 | +€8,264 | +12.6% |
| Amounts receivable within one year | 40/41 | €16,370 | €13,862 | -€2,509 | -15.3% |
| Trade receivables | 40 | €7,463 | €7,332 | -€132 | -1.8% |
| Other amounts receivable | 41 | €8,907 | €6,530 | -€2,377 | -26.7% |
| Cash at bank and in hand | 54/58 | €22,270 | €27,975 | +€5,704 | +25.6% |
| Deferred charges and accrued income | 490/1 | €8,042 | €6,653 | -€1,388 | -17.3% |
| Total equity and liabilities | 10/49 | €152,007 | €151,819 | -€188 | -0.1% |
| Equity | 10/15 | €89,606 | €105,588 | +€15,982 | +17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,406 | €99,388 | +€15,982 | +19.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €81,546 | €97,528 | +€15,982 | +19.6% |
| Amounts payable | 17/49 | €62,401 | €46,231 | -€16,170 | -25.9% |
| Amounts payable after more than one year | 17 | €5,144 | - | -€5,144 | |
| Financial debts | 170/4 | €5,144 | - | -€5,144 | |
| Amounts payable within one year | 42/48 | €57,208 | €46,231 | -€10,977 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €8,784 | €5,144 | -€3,640 | -41.4% |
| Trade debts | 44 | €20,420 | €13,643 | -€6,777 | -33.2% |
| Suppliers | 440/4 | €20,420 | €13,643 | -€6,777 | -33.2% |
| Taxes, remuneration and social security | 45 | €4,278 | €8,744 | +€4,466 | +104% |
| Taxes | 450/3 | €1,716 | €4,417 | +€2,700 | +157% |
| Remuneration and social security | 454/9 | €2,561 | €4,327 | +€1,766 | +68.9% |
| Other amounts payable | 47/48 | €23,727 | €18,700 | -€5,027 | -21.2% |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Remuneration, social security and pensions | 62 | €18,299 | €27,301 | +€9,001 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,752 | €19,402 | +€650 | +3.5% |
| Other operating charges | 640/8 | €712 | €1,678 | +€966 | +136% |
| Non-recurring operating charges | 66A | - | €44 | +€44 | |
| Gross operating margin | 9900 | €55,826 | €77,744 | +€21,918 | +39.3% |
| Operating profit (loss) | 9901 | €18,062 | €29,319 | +€11,256 | +62.3% |
| Financial income | 75/76B | €187 | €135 | -€52 | -27.7% |
| Recurring financial income | 75 | €187 | €135 | -€52 | -27.7% |
| Financial charges | 65/66B | €3,776 | €5,740 | +€1,964 | +52.0% |
| Recurring financial charges | 65 | €3,776 | €5,740 | +€1,964 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €14,473 | €23,713 | +€9,241 | +63.8% |
| Income taxes | 67/77 | €1,897 | €7,731 | +€5,834 | +308% |
| Profit (loss) for the period | 9904 | €12,576 | €15,982 | +€3,406 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,576 | €15,982 | +€3,406 | +27.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.