A-SAILING.BE: what changed
Two fiscal 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-SAILING.BE
Largest movements
- Receivables within one year -€149
no longer reported in 2025 (was €149)
- Cash -€23
down €23 (-32.1%), from €72 to €49
mainly Net result for the year (-€307)
- Profit (loss) carried forward -€307
down €307 (-0.2%), from -€138,514 to -€138,821
- Other debts +€135
up €135 (+0.1%), from €108,734 to €108,869
- Other operating charges +€10
up €10 (+5.8%), from €176 to €186
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 | €221 | €49 | -€172 | -77.9% |
| Current assets | 29/58 | €221 | €49 | -€172 | -77.9% |
| Amounts receivable within one year | 40/41 | €149 | - | -€149 | |
| Other amounts receivable | 41 | €149 | - | -€149 | |
| Cash at bank and in hand | 54/58 | €72 | €49 | -€23 | -32.1% |
| Total equity and liabilities | 10/49 | €221 | €49 | -€172 | -77.9% |
| Equity | 10/15 | -€108,514 | -€108,821 | -€307 | -0.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,514 | -€138,821 | -€307 | -0.2% |
| Amounts payable | 17/49 | €108,734 | €108,869 | +€135 | +0.1% |
| Amounts payable within one year | 42/48 | €108,734 | €108,869 | +€135 | +0.1% |
| Other amounts payable | 47/48 | €108,734 | €108,869 | +€135 | +0.1% |
| Other operating charges | 640/8 | €176 | €186 | +€10 | +5.8% |
| Gross operating margin | 9900 | -€76 | -€76 | = | 0.0% |
| Operating profit (loss) | 9901 | -€252 | -€262 | -€10 | -4.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€297 | -€307 | -€10 | -3.4% |
| Profit (loss) for the period | 9904 | -€297 | -€307 | -€10 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€297 | -€307 | -€10 | -3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.