A&S Technics: 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 Technics
Largest movements
- Receivables within one year -€13,807
down €13,807 (-38.6%), from €35,736 to €21,928
of which Trade receivables: -€16,398
- Cash +€6,084
up €6,084 (+41.9%), from €14,531 to €20,615
mainly Receivables within one year (+€13,807) and Tax, wage and social debts (+€5,023)
- Deferred charges and accrued income +€1,230
up €1,230 (+190.9%), from €644 to €1,874
- Reserves -€11,897
down €11,897 (-35.6%), from €33,383 to €21,486
- Tax, wage and social debts +€5,023
up €5,023 (+31.2%), from €16,106 to €21,129
of which Remuneration and social security: +€5,023
- Gross operating margin -€39,592
down €39,592 (-37.7%), from €104,965 to €65,373
- Staff costs +€15,249
up €15,249 (+26.4%), from €57,657 to €72,906
- Taxes -€8,653
down €8,653 (-100.0%), from €8,653 to €0
- Depreciation -€1,214
down €1,214 (-28.2%), from €4,298 to €3,084
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 | €61,724 | €55,406 | -€6,318 | -10.2% |
| Formation expenses | 20 | €314 | €0 | -€314 | -100.0% |
| Fixed assets | 21/28 | €10,499 | €10,988 | +€489 | +4.7% |
| Tangible fixed assets | 22/27 | €8,749 | €9,228 | +€479 | +5.5% |
| Plant, machinery and equipment | 23 | €8,749 | €9,228 | +€479 | +5.5% |
| Financial fixed assets | 28 | €1,750 | €1,760 | +€10 | +0.6% |
| Current assets | 29/58 | €50,911 | €44,417 | -€6,494 | -12.8% |
| Amounts receivable within one year | 40/41 | €35,736 | €21,928 | -€13,807 | -38.6% |
| Trade receivables | 40 | €28,239 | €11,841 | -€16,398 | -58.1% |
| Other amounts receivable | 41 | €7,497 | €10,088 | +€2,591 | +34.6% |
| Cash at bank and in hand | 54/58 | €14,531 | €20,615 | +€6,084 | +41.9% |
| Deferred charges and accrued income | 490/1 | €644 | €1,874 | +€1,230 | +190.9% |
| Total equity and liabilities | 10/49 | €61,724 | €55,406 | -€6,318 | -10.2% |
| Equity | 10/15 | €38,383 | €26,486 | -€11,897 | -31.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,383 | €21,486 | -€11,897 | -35.6% |
| Distributable reserves | 133 | €33,383 | €21,486 | -€11,897 | -35.6% |
| Amounts payable | 17/49 | €23,341 | €28,920 | +€5,578 | +23.9% |
| Amounts payable within one year | 42/48 | €23,341 | €28,920 | +€5,578 | +23.9% |
| Trade debts | 44 | €7,235 | €7,791 | +€556 | +7.7% |
| Suppliers | 440/4 | €7,235 | €7,791 | +€556 | +7.7% |
| Taxes, remuneration and social security | 45 | €16,106 | €21,129 | +€5,023 | +31.2% |
| Taxes | 450/3 | €8,653 | €8,653 | = | 0.0% |
| Remuneration and social security | 454/9 | €7,453 | €12,475 | +€5,023 | +67.4% |
| Remuneration, social security and pensions | 62 | €57,657 | €72,906 | +€15,249 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,298 | €3,084 | -€1,214 | -28.2% |
| Other operating charges | 640/8 | €821 | €756 | -€65 | -7.9% |
| Non-recurring operating charges | 66A | - | €533 | +€533 | |
| Gross operating margin | 9900 | €104,965 | €65,373 | -€39,592 | -37.7% |
| Operating profit (loss) | 9901 | €42,190 | -€11,906 | -€54,096 | |
| Financial income | 75/76B | €0 | €274 | +€274 | +2743300.0% |
| Recurring financial income | 75 | €0 | €274 | +€274 | +2743300.0% |
| Financial charges | 65/66B | €155 | €265 | +€111 | +71.5% |
| Recurring financial charges | 65 | €155 | €265 | +€111 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €42,036 | -€11,897 | -€53,932 | |
| Income taxes | 67/77 | €8,653 | €0 | -€8,653 | -100.0% |
| Profit (loss) for the period | 9904 | €33,383 | -€11,897 | -€45,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,383 | -€11,897 | -€45,279 |
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 9 October 2026 via checked.be.