A² Services & Consulting: 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.
A² Services & Consulting
Largest movements
- Cash +€83,132
up €83,132 (+167%), from €49,653 to €132,785
mainly Advances received (+€78,405) and Net result for the year (+€9,368)
- Receivables within one year +€14,237
up €14,237 (+36.7%), from €38,834 to €53,070
of which Trade receivables: +€15,372
- Deferred charges and accrued income -€3,950
down €3,950 (-96.2%), from €4,106 to €156
- Advances received +€78,405
up €78,405 (+234%), from €33,445 to €111,850
- Profit (loss) carried forward +€9,368
up €9,368 (+103%), from €9,102 to €18,470
- Tax, wage and social debts +€7,146
up €7,146 (+231%), from €3,096 to €10,242
of which Taxes: +€4,346
- Trade debts -€3,535
down €3,535 (-7.0%), from €50,738 to €47,203
of which Suppliers: -€3,535
- Gross operating margin +€55,150
up €55,150, from -€2,440 to €52,710
- Staff costs +€30,515
up €30,515 (+472%), from €6,465 to €36,980
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 | €126,766 | €217,541 | +€90,774 | +71.6% |
| Fixed assets | 21/28 | €27,338 | €26,009 | -€1,329 | -4.9% |
| Intangible fixed assets | 21 | €575 | €590 | +€15 | +2.7% |
| Tangible fixed assets | 22/27 | €5,703 | €4,359 | -€1,344 | -23.6% |
| Plant, machinery and equipment | 23 | €1,537 | €677 | -€860 | -56.0% |
| Other tangible fixed assets | 26 | €4,166 | €3,682 | -€484 | -11.6% |
| Financial fixed assets | 28 | €21,060 | €21,060 | = | 0.0% |
| Current assets | 29/58 | €99,428 | €191,531 | +€92,103 | +92.6% |
| Stocks and contracts in progress | 3 | €6,836 | €5,520 | -€1,316 | -19.2% |
| Stocks | 30/36 | €6,836 | €5,520 | -€1,316 | -19.2% |
| Amounts receivable within one year | 40/41 | €38,834 | €53,070 | +€14,237 | +36.7% |
| Trade receivables | 40 | €37,699 | €53,070 | +€15,372 | +40.8% |
| Other amounts receivable | 41 | €1,135 | - | -€1,135 | |
| Cash at bank and in hand | 54/58 | €49,653 | €132,785 | +€83,132 | +167% |
| Deferred charges and accrued income | 490/1 | €4,106 | €156 | -€3,950 | -96.2% |
| Total equity and liabilities | 10/49 | €126,766 | €217,541 | +€90,774 | +71.6% |
| Equity | 10/15 | €15,302 | €24,670 | +€9,368 | +61.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €6,100 | €6,100 | = | 0.0% |
| Distributable reserves | 133 | €6,100 | €6,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,102 | €18,470 | +€9,368 | +103% |
| Amounts payable | 17/49 | €111,465 | €192,871 | +€81,406 | +73.0% |
| Amounts payable within one year | 42/48 | €110,933 | €192,339 | +€81,406 | +73.4% |
| Trade debts | 44 | €50,738 | €47,203 | -€3,535 | -7.0% |
| Suppliers | 440/4 | €13,045 | €9,511 | -€3,535 | -27.1% |
| Bills of exchange payable | 441 | €37,692 | €37,692 | = | 0.0% |
| Advances received on contracts in progress | 46 | €33,445 | €111,850 | +€78,405 | +234% |
| Taxes, remuneration and social security | 45 | €3,096 | €10,242 | +€7,146 | +231% |
| Taxes | 450/3 | €604 | €4,951 | +€4,346 | +719% |
| Remuneration and social security | 454/9 | €2,491 | €5,292 | +€2,800 | +112% |
| Other amounts payable | 47/48 | €23,654 | €23,043 | -€611 | -2.6% |
| Accrued charges and deferred income | 492/3 | €532 | €532 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €6,465 | €36,980 | +€30,515 | +472% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,681 | +€181 | +12.1% |
| Other operating charges | 640/8 | €387 | €476 | +€88 | +22.8% |
| Non-recurring operating charges | 66A | - | €3,550 | +€3,550 | |
| Gross operating margin | 9900 | -€2,440 | €52,710 | +€55,150 | |
| Operating profit (loss) | 9901 | -€10,793 | €10,023 | +€20,816 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €937 | €705 | -€233 | -24.8% |
| Recurring financial charges | 65 | €937 | €705 | -€233 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,718 | €9,318 | +€21,037 | |
| Income taxes | 67/77 | - | -€50 | -€50 | |
| Profit (loss) for the period | 9904 | -€11,718 | €9,368 | +€21,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,718 | €9,368 | +€21,086 |
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 20 October 2026 via checked.be.