A & S SOLUTIONS: 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.
What changed
A & S SOLUTIONS
NACE 78.100, Employment placement agencies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€529,354
2024 · €43,843-€573,197
Equity
€1.6m
2024 · €2.1m-€529,354
Cash
€10
2024 · €10
Balance sheet total
€3.0m
2024 · €3.7m-€759,959
Largest movements
Assets
- Intangible fixed assets -€505,024
down €505,024 (-27.9%), from €1.8m to €1.3m
- Receivables within one year -€229,511
down €229,511 (-12.8%), from €1.8m to €1.6m
of which Trade receivables: -€413,168
Equity and liabilities
- Profit (loss) carried forward -€529,354
new in 2025: -€529,354
- Other debts -€414,300
no longer reported in 2025 (was €414,300)
- Tax, wage and social debts +€216,563
up €216,563 (+24.0%), from €902,816 to €1.1m
of which Taxes: +€120,257
- Trade debts -€62,550
down €62,550 (-19.7%), from €317,380 to €254,830
Income statement
- Goods and materials -€568,657
down €568,657 (-34.1%), from €1.7m to €1.1m
- Staff costs +€542,646
up €542,646 (+9.5%), from €5.7m to €6.3m
- Services and other goods +€331,980
up €331,980 (+15.4%), from €2.2m to €2.5m
- Turnover -€154,284
down €154,284 (-1.6%), from €9.9m to €9.7m
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.
Result 2024
€43,843
Turnover
-€154,284
Other operating income
+€10,226
Goods and materials
+€568,657
Services and other goods
-€331,980
Staff costs
-€542,646
Depreciation
-€45,148
Write-downs
-€5,626
Other operating charges
+€3,931
Other operating items
-€123,048
Financial income
+€6,917
Financial charges
-€17,822
Taxes
+€57,627
Result 2025
-€529,354
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€1,661
Investment
+€1,661
Financing
€0
Cash 2024
€10
From operations (derived)
-€1,661
Net result for the year
-€529,354
Depreciation
+€524,164
Receivables within one year
+€229,511
Deferred charges and accrued income
+€4,623
Trade debts
-€62,550
Tax, wage and social debts
+€216,563
Other debts
-€414,300
Accrued charges and deferred income
+€29,682
Investment (derived)
+€1,661
Investment in fixed assets (net)
+€1,661
Cash 2025
€10
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,746,208 | €2,986,248 | -€759,959 | -20.3% |
| Fixed assets | 21/28 | €1,871,138 | €1,345,313 | -€525,825 | -28.1% |
| Intangible fixed assets | 21 | €1,810,993 | €1,305,969 | -€505,024 | -27.9% |
| Tangible fixed assets | 22/27 | €49,185 | €30,664 | -€18,521 | -37.7% |
| Plant, machinery and equipment | 23 | €44,986 | €27,479 | -€17,508 | -38.9% |
| Furniture and vehicles | 24 | €4,198 | €3,185 | -€1,013 | -24.1% |
| Financial fixed assets | 28 | €10,960 | €8,680 | -€2,280 | -20.8% |
| Other financial fixed assets | 284/8 | €10,960 | €8,680 | -€2,280 | -20.8% |
| Amounts receivable and cash guarantees | 285/8 | €10,960 | €8,680 | -€2,280 | -20.8% |
| Current assets | 29/58 | €1,875,069 | €1,640,935 | -€234,134 | -12.5% |
| Amounts receivable within one year | 40/41 | €1,788,502 | €1,558,990 | -€229,511 | -12.8% |
| Trade receivables | 40 | €1,689,297 | €1,276,129 | -€413,168 | -24.5% |
| Other amounts receivable | 41 | €99,205 | €282,862 | +€183,657 | +185% |
| Cash at bank and in hand | 54/58 | €10 | €10 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €86,558 | €81,935 | -€4,623 | -5.3% |
| Total equity and liabilities | 10/49 | €3,746,208 | €2,986,248 | -€759,959 | -20.3% |
| Equity | 10/15 | €2,091,687 | €1,562,333 | -€529,354 | -25.3% |
| Contributions | 10/11 | €227,000 | €227,000 | = | 0.0% |
| Reserves | 13 | €1,864,687 | €1,864,687 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,700 | €22,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,700 | €22,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €475,716 | €475,716 | = | 0.0% |
| Distributable reserves | 133 | €1,366,272 | €1,366,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€529,354 | -€529,354 | |
| Amounts payable | 17/49 | €1,654,520 | €1,423,915 | -€230,605 | -13.9% |
| Amounts payable within one year | 42/48 | €1,634,495 | €1,374,208 | -€260,287 | -15.9% |
| Trade debts | 44 | €317,380 | €254,830 | -€62,550 | -19.7% |
| Suppliers | 440/4 | €317,380 | €254,830 | -€62,550 | -19.7% |
| Taxes, remuneration and social security | 45 | €902,816 | €1,119,379 | +€216,563 | +24.0% |
| Taxes | 450/3 | €259,529 | €379,786 | +€120,257 | +46.3% |
| Remuneration and social security | 454/9 | €643,286 | €739,593 | +€96,306 | +15.0% |
| Other amounts payable | 47/48 | €414,300 | - | -€414,300 | |
| Accrued charges and deferred income | 492/3 | €20,025 | €49,707 | +€29,682 | +148% |
| Operating income | 70/76A | €10,188,960 | €9,921,853 | -€267,107 | -2.6% |
| Turnover | 70 | €9,867,162 | €9,712,878 | -€154,284 | -1.6% |
| Own construction capitalised | 72 | €123,048 | - | -€123,048 | |
| Other operating income | 74 | €198,749 | €208,975 | +€10,226 | +5.1% |
| Operating charges | 60/66A | €10,021,859 | €10,374,671 | +€352,812 | +3.5% |
| Goods for resale, raw materials and consumables | 60 | €1,667,616 | €1,098,958 | -€568,657 | -34.1% |
| Purchases | 600/8 | €1,667,616 | €1,098,958 | -€568,657 | -34.1% |
| Services and other goods | 61 | €2,159,817 | €2,491,797 | +€331,980 | +15.4% |
| Remuneration, social security and pensions | 62 | €5,709,090 | €6,251,735 | +€542,646 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479,016 | €524,164 | +€45,148 | +9.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,206 | €7,832 | +€5,626 | +255% |
| Other operating charges | 640/8 | €4,115 | €184 | -€3,931 | -95.5% |
| Operating profit (loss) | 9901 | €167,101 | -€452,818 | -€619,919 | |
| Financial income | 75/76B | €29,144 | €36,061 | +€6,917 | +23.7% |
| Recurring financial income | 75 | €29,144 | €36,061 | +€6,917 | +23.7% |
| Income from current assets | 751 | €19,434 | €9,187 | -€10,246 | -52.7% |
| Other financial income | 752/9 | €9,710 | €26,874 | +€17,164 | +177% |
| Financial charges | 65/66B | €94,775 | €112,598 | +€17,822 | +18.8% |
| Recurring financial charges | 65 | €94,775 | €112,598 | +€17,822 | +18.8% |
| Debt charges | 650 | €92,026 | €111,342 | +€19,316 | +21.0% |
| Other financial charges | 652/9 | €2,749 | €1,256 | -€1,493 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €101,469 | -€529,354 | -€630,824 | |
| Income taxes | 67/77 | €57,627 | - | -€57,627 | |
| Taxes | 670/3 | €65,727 | - | -€65,727 | |
| Tax adjustments and reversals of tax provisions | 77 | €8,101 | - | -€8,101 | |
| Profit (loss) for the period | 9904 | €43,843 | -€529,354 | -€573,197 | |
| Transfer to tax-exempt reserves | 689 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,793 | -€529,354 | -€552,147 |
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 16 October 2026 via checked.be.