A.S. PARTS: what changed
A.S. PARTS
Largest movements
- Stocks and contracts +€31,566
up €31,566 (+24.8%), from €127,373 to €158,939
- Receivables within one year -€7,905
down €7,905 (-16.0%), from €49,433 to €41,527
of which Other amounts receivable: -€6,948
- Tangible fixed assets +€4,056
new in 2025: €4,056
- Other debts +€16,206
up €16,206 (+75.2%), from €21,541 to €37,747
- Profit (loss) carried forward +€5,780
up €5,780, from -€5,709 to €71
- Short-term financial debts -€4,882
down €4,882 (-28.0%), from €17,442 to €12,560
- Trade debts +€4,820
up €4,820 (+4.9%), from €98,724 to €103,544
- Tax, wage and social debts +€4,650
up €4,650 (+18.4%), from €25,262 to €29,912
of which Taxes: +€9,870
- Gross operating margin -€14,899
down €14,899 (-51.8%), from €28,758 to €13,859
- Other operating charges -€9,219
no longer reported in 2025 (was €9,219)
- Staff costs -€2,081
no longer reported in 2025 (was €2,081)
- Taxes +€1,458
up €1,458 (+29.3%), from €4,980 to €6,439
- Financial income -€481
down €481 (-19.8%), from €2,430 to €1,950
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,160 | €204,734 | +€26,574 | +14.9% |
| Fixed assets | 21/28 | €212 | €4,268 | +€4,056 | +1,913% |
| Tangible fixed assets | 22/27 | - | €4,056 | +€4,056 | |
| Furniture and vehicles | 24 | - | €4,056 | +€4,056 | |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €177,948 | €200,466 | +€22,518 | +12.7% |
| Stocks and contracts in progress | 3 | €127,373 | €158,939 | +€31,566 | +24.8% |
| Stocks | 30/36 | €127,373 | €158,939 | +€31,566 | +24.8% |
| Amounts receivable within one year | 40/41 | €49,433 | €41,527 | -€7,905 | -16.0% |
| Trade receivables | 40 | €5,819 | €4,862 | -€957 | -16.4% |
| Other amounts receivable | 41 | €43,614 | €36,665 | -€6,948 | -15.9% |
| Deferred charges and accrued income | 490/1 | €1,142 | - | -€1,142 | |
| Total equity and liabilities | 10/49 | €178,160 | €204,734 | +€26,574 | +14.9% |
| Equity | 10/15 | €15,191 | €20,971 | +€5,780 | +38.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,709 | €71 | +€5,780 | |
| Amounts payable | 17/49 | €162,970 | €183,763 | +€20,794 | +12.8% |
| Amounts payable within one year | 42/48 | €162,970 | €183,763 | +€20,794 | +12.8% |
| Financial debts | 43 | €17,442 | €12,560 | -€4,882 | -28.0% |
| Credit institutions | 430/8 | €17,442 | €12,560 | -€4,882 | -28.0% |
| Trade debts | 44 | €98,724 | €103,544 | +€4,820 | +4.9% |
| Suppliers | 440/4 | €98,724 | €103,544 | +€4,820 | +4.9% |
| Taxes, remuneration and social security | 45 | €25,262 | €29,912 | +€4,650 | +18.4% |
| Taxes | 450/3 | €20,042 | €29,912 | +€9,870 | +49.2% |
| Remuneration and social security | 454/9 | €5,220 | - | -€5,220 | |
| Other amounts payable | 47/48 | €21,541 | €37,747 | +€16,206 | +75.2% |
| Non-recurring operating income | 76A | - | €2,027 | +€2,027 | |
| Remuneration, social security and pensions | 62 | €2,081 | - | -€2,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428 | €895 | +€467 | +109% |
| Other operating charges | 640/8 | €9,219 | - | -€9,219 | |
| Gross operating margin | 9900 | €28,758 | €13,859 | -€14,899 | -51.8% |
| Operating profit (loss) | 9901 | €17,030 | €12,964 | -€4,066 | -23.9% |
| Financial income | 75/76B | €2,430 | €1,950 | -€481 | -19.8% |
| Recurring financial income | 75 | €2,430 | €1,950 | -€481 | -19.8% |
| Financial charges | 65/66B | €2,678 | €2,695 | +€17 | +0.6% |
| Recurring financial charges | 65 | €2,678 | €2,695 | +€17 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €16,782 | €12,219 | -€4,563 | -27.2% |
| Income taxes | 67/77 | €4,980 | €6,439 | +€1,458 | +29.3% |
| Profit (loss) for the period | 9904 | €11,802 | €5,780 | -€6,022 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,802 | €5,780 | -€6,022 | -51.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.