A&S IMMO: 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 IMMO
Largest movements
- Cash +€7,092
up €7,092 (+14039.9%), from €51 to €7,142
mainly Other debts (+€10,107) and Deferred charges and accrued income (+€4,444)
- Deferred charges and accrued income -€4,444
no longer reported in 2025 (was €4,444)
- Receivables within one year +€3,761
up €3,761 (+1239.4%), from €303 to €4,064
of which Trade receivables: +€4,064
- Other debts +€10,107
up €10,107 (+88.9%), from €11,368 to €21,475
- Advances received -€5,377
no longer reported in 2025 (was €5,377)
- Tax, wage and social debts +€1,604
new in 2025: €1,604
- Profit (loss) carried forward +€246
up €246 (+1.9%), from -€13,219 to -€12,973
- Trade debts -€171
no longer reported in 2025 (was €171)
- Gross operating margin +€3,578
up €3,578 (+68.7%), from -€5,206 to -€1,628
- Financial income +€2,213
up €2,213 (+19079.7%), from €12 to €2,225
- Other operating charges +€254
new in 2025: €254
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.
Cash bridge derived
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 | €4,798 | €11,206 | +€6,408 | +133.6% |
| Current assets | 29/58 | €4,798 | €11,206 | +€6,408 | +133.6% |
| Amounts receivable within one year | 40/41 | €303 | €4,064 | +€3,761 | +1239.4% |
| Trade receivables | 40 | - | €4,064 | +€4,064 | |
| Other amounts receivable | 41 | €303 | - | -€303 | |
| Cash at bank and in hand | 54/58 | €51 | €7,142 | +€7,092 | +14039.9% |
| Deferred charges and accrued income | 490/1 | €4,444 | - | -€4,444 | |
| Total equity and liabilities | 10/49 | €4,798 | €11,206 | +€6,408 | +133.6% |
| Equity | 10/15 | -€12,119 | -€11,873 | +€246 | +2.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,219 | -€12,973 | +€246 | +1.9% |
| Amounts payable | 17/49 | €16,916 | €23,079 | +€6,162 | +36.4% |
| Amounts payable within one year | 42/48 | €16,916 | €23,079 | +€6,162 | +36.4% |
| Trade debts | 44 | €171 | - | -€171 | |
| Suppliers | 440/4 | €171 | - | -€171 | |
| Advances received on contracts in progress | 46 | €5,377 | - | -€5,377 | |
| Taxes, remuneration and social security | 45 | - | €1,604 | +€1,604 | |
| Taxes | 450/3 | - | €1,604 | +€1,604 | |
| Other amounts payable | 47/48 | €11,368 | €21,475 | +€10,107 | +88.9% |
| Non-recurring operating income | 76A | €12 | - | -€12 | |
| Other operating charges | 640/8 | - | €254 | +€254 | |
| Gross operating margin | 9900 | -€5,206 | -€1,628 | +€3,578 | +68.7% |
| Operating profit (loss) | 9901 | -€5,206 | -€1,882 | +€3,324 | +63.8% |
| Financial income | 75/76B | €12 | €2,225 | +€2,213 | +19079.7% |
| Recurring financial income | 75 | €12 | €2,225 | +€2,213 | +19079.7% |
| Financial charges | 65/66B | €53 | €47 | -€6 | -11.5% |
| Recurring financial charges | 65 | €53 | €47 | -€6 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,247 | €296 | +€5,543 | |
| Income taxes | 67/77 | - | €50 | +€50 | |
| Profit (loss) for the period | 9904 | -€5,247 | €246 | +€5,493 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,247 | €246 | +€5,493 |
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 10 October 2026 via checked.be.