A & S PRODUCTIONS: 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 PRODUCTIONS
Largest movements
- Receivables within one year +€41,300
up €41,300 (+8.7%), from €475,455 to €516,755
of which Other amounts receivable: +€50,892
- Cash +€15,120
up €15,120 (+1,913%), from €790 to €15,911
mainly Net result for the year (+€50,290) and Trade debts (+€4,772)
- Reserves +€50,290
up €50,290 (+16.8%), from €299,733 to €350,023
of which Distributable reserves: +€50,290
- Gross operating margin +€59,211
new in 2026: €59,211
- Goods and materials -€51,175
no longer reported in 2026 (was €51,175)
- Services and other goods -€48,615
no longer reported in 2026 (was €48,615)
- Turnover +€18,401
up €18,401 (+12.6%), from €146,421 to €164,822
- Financial income -€6,870
down €6,870 (-41.8%), from €16,454 to €9,584
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,246 | €532,666 | +€56,420 | +11.8% |
| Current assets | 29/58 | €476,246 | €532,666 | +€56,420 | +11.8% |
| Amounts receivable within one year | 40/41 | €475,455 | €516,755 | +€41,300 | +8.7% |
| Trade receivables | 40 | €9,713 | €121 | -€9,592 | -98.8% |
| Other amounts receivable | 41 | €465,742 | €516,634 | +€50,892 | +10.9% |
| Cash at bank and in hand | 54/58 | €790 | €15,911 | +€15,120 | +1,913% |
| Total equity and liabilities | 10/49 | €476,246 | €532,666 | +€56,420 | +11.8% |
| Equity | 10/15 | €330,733 | €381,023 | +€50,290 | +15.2% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €299,733 | €350,023 | +€50,290 | +16.8% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €296,633 | €346,923 | +€50,290 | +17.0% |
| Provisions and deferred taxes | 16 | €89,794 | €89,794 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €89,794 | €89,794 | = | 0.0% |
| Other liabilities and charges | 164/5 | €89,794 | €89,794 | = | 0.0% |
| Amounts payable | 17/49 | €55,720 | €61,850 | +€6,130 | +11.0% |
| Amounts payable within one year | 42/48 | €55,720 | €61,850 | +€6,130 | +11.0% |
| Trade debts | 44 | €53,941 | €58,713 | +€4,772 | +8.8% |
| Suppliers | 440/4 | €53,941 | €58,713 | +€4,772 | +8.8% |
| Taxes, remuneration and social security | 45 | €1,779 | €3,137 | +€1,358 | +76.4% |
| Taxes | 450/3 | €1,779 | €3,137 | +€1,358 | +76.4% |
| Operating income | 70/76A | €146,421 | - | -€146,421 | |
| Turnover | 70 | €146,421 | €164,822 | +€18,401 | +12.6% |
| Operating charges | 60/66A | €99,791 | - | -€99,791 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €105,611 | +€105,611 | |
| Goods for resale, raw materials and consumables | 60 | €51,175 | - | -€51,175 | |
| Purchases | 600/8 | €51,175 | - | -€51,175 | |
| Services and other goods | 61 | €48,615 | - | -€48,615 | |
| Other operating charges | 640/8 | - | €822 | +€822 | |
| Gross operating margin | 9900 | - | €59,211 | +€59,211 | |
| Operating profit (loss) | 9901 | €46,630 | €58,389 | +€11,758 | +25.2% |
| Financial income | 75/76B | €16,454 | €9,584 | -€6,870 | -41.8% |
| Recurring financial income | 75 | €16,454 | €9,584 | -€6,870 | -41.8% |
| Income from current assets | 751 | €16,454 | - | -€16,454 | |
| Financial charges | 65/66B | €666 | €919 | +€253 | +38.0% |
| Recurring financial charges | 65 | €666 | €919 | +€253 | +38.0% |
| Other financial charges | 652/9 | €666 | - | -€666 | |
| Profit (loss) for the period before taxes | 9903 | €62,418 | €67,054 | +€4,636 | +7.4% |
| Income taxes | 67/77 | €15,605 | €16,763 | +€1,159 | +7.4% |
| Taxes | 670/3 | €15,605 | - | -€15,605 | |
| Profit (loss) for the period | 9904 | €46,814 | €50,290 | +€3,477 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,814 | €50,290 | +€3,477 | +7.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.