A-Sign: 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-Sign
Largest movements
- Cash +€22,165
up €22,165 (+64.3%), from €34,482 to €56,646
mainly Trade debts (+€18,695) and Net result for the year (+€17,824)
- Tangible fixed assets +€17,691
up €17,691 (+2,356%), from €751 to €18,442
of which Leasing and similar rights: +€18,442
- Deferred charges and accrued income +€12,673
up €12,673 (+4,956%), from €256 to €12,929
- Receivables within one year +€12,428
up €12,428 (+29.1%), from €42,729 to €55,157
of which Trade receivables: +€16,900
- Trade debts +€18,695
up €18,695 (+200%), from €9,362 to €28,057
- Reserves +€17,824
up €17,824 (+38.8%), from €45,958 to €63,782
- Debts after one year +€13,535
new in 2025: €13,535
- Tax, wage and social debts +€9,481
up €9,481 (+56.8%), from €16,697 to €26,179
- Current portion of long-term debt +€5,422
new in 2025: €5,422
- Gross operating margin +€12,552
up €12,552 (+54.4%), from €23,082 to €35,634
- Depreciation +€4,853
up €4,853 (+646%), from €751 to €5,604
- Other operating charges +€2,266
up €2,266 (+406%), from €558 to €2,824
- Taxes +€2,200
up €2,200 (+36.9%), from €5,961 to €8,161
- Financial charges +€737
up €737 (+152%), from €483 to €1,220
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 | €78,217 | €143,175 | +€64,957 | +83.0% |
| Fixed assets | 21/28 | €751 | €18,442 | +€17,691 | +2,356% |
| Tangible fixed assets | 22/27 | €751 | €18,442 | +€17,691 | +2,356% |
| Furniture and vehicles | 24 | €751 | - | -€751 | |
| Leasing and similar rights | 25 | - | €18,442 | +€18,442 | |
| Current assets | 29/58 | €77,466 | €124,732 | +€47,266 | +61.0% |
| Amounts receivable within one year | 40/41 | €42,729 | €55,157 | +€12,428 | +29.1% |
| Trade receivables | 40 | €28,257 | €45,157 | +€16,900 | +59.8% |
| Other amounts receivable | 41 | €14,473 | €10,000 | -€4,472 | -30.9% |
| Cash at bank and in hand | 54/58 | €34,482 | €56,646 | +€22,165 | +64.3% |
| Deferred charges and accrued income | 490/1 | €256 | €12,929 | +€12,673 | +4,956% |
| Total equity and liabilities | 10/49 | €78,217 | €143,175 | +€64,957 | +83.0% |
| Equity | 10/15 | €52,158 | €69,982 | +€17,824 | +34.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,958 | €63,782 | +€17,824 | +38.8% |
| Distributable reserves | 133 | €45,958 | €63,782 | +€17,824 | +38.8% |
| Amounts payable | 17/49 | €26,060 | €73,193 | +€47,133 | +181% |
| Amounts payable after more than one year | 17 | - | €13,535 | +€13,535 | |
| Financial debts | 170/4 | - | €13,535 | +€13,535 | |
| Amounts payable within one year | 42/48 | €26,060 | €59,658 | +€33,598 | +129% |
| Current portion of amounts payable after more than one year | 42 | - | €5,422 | +€5,422 | |
| Trade debts | 44 | €9,362 | €28,057 | +€18,695 | +200% |
| Suppliers | 440/4 | €9,362 | €28,057 | +€18,695 | +200% |
| Taxes, remuneration and social security | 45 | €16,697 | €26,179 | +€9,481 | +56.8% |
| Taxes | 450/3 | €16,697 | €26,179 | +€9,481 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €751 | €5,604 | +€4,853 | +646% |
| Other operating charges | 640/8 | €558 | €2,824 | +€2,266 | +406% |
| Gross operating margin | 9900 | €23,082 | €35,634 | +€12,552 | +54.4% |
| Operating profit (loss) | 9901 | €21,773 | €27,206 | +€5,433 | +25.0% |
| Financial charges | 65/66B | €483 | €1,220 | +€737 | +152% |
| Recurring financial charges | 65 | €483 | €1,220 | +€737 | +152% |
| Profit (loss) for the period before taxes | 9903 | €21,290 | €25,985 | +€4,696 | +22.1% |
| Income taxes | 67/77 | €5,961 | €8,161 | +€2,200 | +36.9% |
| Profit (loss) for the period | 9904 | €15,328 | €17,824 | +€2,496 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,328 | €17,824 | +€2,496 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.