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.
A&S Solutions
Largest movements
- Tangible fixed assets -€59,926
down €59,926 (-83.3%), from €71,918 to €11,993
of which Furniture and vehicles: -€59,126
- Receivables within one year -€50,114
down €50,114 (-32.5%), from €154,072 to €103,958
of which Other amounts receivable: -€28,784
- Cash +€18,733
up €18,733 (+241%), from €7,780 to €26,513
mainly Investment in fixed assets (net) (+€53,618) and Receivables within one year (+€50,114)
- Debts after one year -€34,326
no longer reported in 2025 (was €34,326)
- Reserves -€19,260
down €19,260 (-12.6%), from €152,422 to €133,162
of which Distributable reserves: -€19,260
- Trade debts -€17,841
no longer reported in 2025 (was €17,841)
- Current portion of long-term debt -€10,546
no longer reported in 2025 (was €10,546)
- Tax, wage and social debts -€8,960
down €8,960 (-86.1%), from €10,408 to €1,447
of which Taxes: -€6,780
- Gross operating margin -€21,660
down €21,660 (-88.4%), from €24,514 to €2,853
- Depreciation -€13,161
down €13,161 (-67.6%), from €19,468 to €6,307
- Financial charges +€5,232
up €5,232 (+170%), from €3,070 to €8,302
- Taxes +€3,810
up €3,810 (+424%), from €899 to €4,710
- Staff costs +€2,305
up €2,305 (+10,538%), from €22 to €2,327
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 | €233,771 | €142,837 | -€90,934 | -38.9% |
| Fixed assets | 21/28 | €71,918 | €11,993 | -€59,926 | -83.3% |
| Tangible fixed assets | 22/27 | €71,918 | €11,993 | -€59,926 | -83.3% |
| Plant, machinery and equipment | 23 | €1,095 | €295 | -€800 | -73.0% |
| Furniture and vehicles | 24 | €70,823 | €11,697 | -€59,126 | -83.5% |
| Current assets | 29/58 | €161,852 | €130,844 | -€31,008 | -19.2% |
| Amounts receivable within one year | 40/41 | €154,072 | €103,958 | -€50,114 | -32.5% |
| Trade receivables | 40 | €24,587 | €3,256 | -€21,331 | -86.8% |
| Other amounts receivable | 41 | €129,485 | €100,702 | -€28,784 | -22.2% |
| Cash at bank and in hand | 54/58 | €7,780 | €26,513 | +€18,733 | +241% |
| Deferred charges and accrued income | 490/1 | - | €373 | +€373 | |
| Total equity and liabilities | 10/49 | €233,771 | €142,837 | -€90,934 | -38.9% |
| Equity | 10/15 | €160,649 | €141,389 | -€19,260 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €152,422 | €133,162 | -€19,260 | -12.6% |
| 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 | €150,562 | €131,302 | -€19,260 | -12.8% |
| Profit (loss) carried forward | 14 | €2,027 | €2,027 | = | 0.0% |
| Amounts payable | 17/49 | €73,121 | €1,447 | -€71,674 | -98.0% |
| Amounts payable after more than one year | 17 | €34,326 | - | -€34,326 | |
| Financial debts | 170/4 | €34,326 | - | -€34,326 | |
| Amounts payable within one year | 42/48 | €38,795 | €1,447 | -€37,348 | -96.3% |
| Current portion of amounts payable after more than one year | 42 | €10,546 | - | -€10,546 | |
| Trade debts | 44 | €17,841 | - | -€17,841 | |
| Suppliers | 440/4 | €17,841 | - | -€17,841 | |
| Taxes, remuneration and social security | 45 | €10,408 | €1,447 | -€8,960 | -86.1% |
| Taxes | 450/3 | €7,796 | €1,015 | -€6,780 | -87.0% |
| Remuneration and social security | 454/9 | €2,612 | €432 | -€2,180 | -83.5% |
| Remuneration, social security and pensions | 62 | €22 | €2,327 | +€2,305 | +10,538% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,468 | €6,307 | -€13,161 | -67.6% |
| Other operating charges | 640/8 | €1,527 | €846 | -€681 | -44.6% |
| Gross operating margin | 9900 | €24,514 | €2,853 | -€21,660 | -88.4% |
| Operating profit (loss) | 9901 | €3,496 | -€6,627 | -€10,124 | |
| Financial income | 75/76B | €2,500 | €379 | -€2,121 | -84.9% |
| Recurring financial income | 75 | €2,500 | €379 | -€2,121 | -84.9% |
| Financial charges | 65/66B | €3,070 | €8,302 | +€5,232 | +170% |
| Recurring financial charges | 65 | €3,070 | €8,302 | +€5,232 | +170% |
| Profit (loss) for the period before taxes | 9903 | €2,926 | -€14,551 | -€17,477 | |
| Income taxes | 67/77 | €899 | €4,710 | +€3,810 | +424% |
| Profit (loss) for the period | 9904 | €2,027 | -€19,260 | -€21,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,027 | -€19,260 | -€21,287 |
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 15 October 2026 via checked.be.