A+ 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+ Solutions
Largest movements
- Cash +€282,768
up €282,768 (+2,099%), from €13,469 to €296,236
mainly Accrued charges and deferred income (+€239,714) and Trade debts (+€58,329)
- Deferred charges and accrued income +€44,987
up €44,987 (+3,168%), from €1,420 to €46,407
- Accrued charges and deferred income +€239,714
up €239,714, from €0 to €239,714
- Trade debts +€58,329
up €58,329 (+157%), from €37,142 to €95,472
- Tax, wage and social debts +€41,119
up €41,119 (+521%), from €7,890 to €49,009
of which Taxes: +€43,578
- Other debts -€33,180
down €33,180 (-70.3%), from €47,205 to €14,025
- Reserves +€18,211
new in 2025: €18,211
- Gross operating margin +€49,782
up €49,782 (+604%), from €8,236 to €58,018
- Other operating charges +€12,959
up €12,959 (+547%), from €2,371 to €15,329
- Taxes +€7,202
up €7,202 (+1,038%), from €694 to €7,896
- Financial charges +€3,005
up €3,005 (+513%), from €585 to €3,590
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 | €96,100 | €422,430 | +€326,330 | +340% |
| Fixed assets | 21/28 | €594 | €2,373 | +€1,779 | +300% |
| Tangible fixed assets | 22/27 | €594 | €2,373 | +€1,779 | +300% |
| Plant, machinery and equipment | 23 | €594 | €2,373 | +€1,779 | +300% |
| Current assets | 29/58 | €95,506 | €420,058 | +€324,551 | +340% |
| Amounts receivable within one year | 40/41 | €80,617 | €77,414 | -€3,203 | -4.0% |
| Trade receivables | 40 | €74,461 | €64,591 | -€9,870 | -13.3% |
| Other amounts receivable | 41 | €6,157 | €12,823 | +€6,666 | +108% |
| Cash at bank and in hand | 54/58 | €13,469 | €296,236 | +€282,768 | +2,099% |
| Deferred charges and accrued income | 490/1 | €1,420 | €46,407 | +€44,987 | +3,168% |
| Total equity and liabilities | 10/49 | €96,100 | €422,430 | +€326,330 | +340% |
| Equity | 10/15 | €3,539 | €24,211 | +€20,672 | +584% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €18,211 | +€18,211 | |
| Distributable reserves | 133 | - | €18,211 | +€18,211 | |
| Profit (loss) carried forward | 14 | -€2,461 | €0 | +€2,461 | |
| Amounts payable | 17/49 | €92,561 | €398,219 | +€305,658 | +330% |
| Amounts payable within one year | 42/48 | €92,561 | €158,506 | +€65,944 | +71.2% |
| Financial debts | 43 | €324 | €0 | -€324 | -100% |
| Credit institutions | 430/8 | €324 | €0 | -€324 | -100% |
| Trade debts | 44 | €37,142 | €95,472 | +€58,329 | +157% |
| Suppliers | 440/4 | €37,142 | €95,472 | +€58,329 | +157% |
| Taxes, remuneration and social security | 45 | €7,890 | €49,009 | +€41,119 | +521% |
| Taxes | 450/3 | €157 | €43,734 | +€43,578 | +27,763% |
| Remuneration and social security | 454/9 | €7,733 | €5,274 | -€2,459 | -31.8% |
| Other amounts payable | 47/48 | €47,205 | €14,025 | -€33,180 | -70.3% |
| Accrued charges and deferred income | 492/3 | €0 | €239,714 | +€239,714 | |
| Remuneration, social security and pensions | 62 | €10,315 | €10,419 | +€104 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | €417 | +€77 | +22.6% |
| Other operating charges | 640/8 | €2,371 | €15,329 | +€12,959 | +547% |
| Gross operating margin | 9900 | €8,236 | €58,018 | +€49,782 | +604% |
| Operating profit (loss) | 9901 | -€4,790 | €31,853 | +€36,642 | |
| Financial income | 75/76B | €357 | €306 | -€51 | -14.3% |
| Recurring financial income | 75 | €357 | €306 | -€51 | -14.3% |
| Financial charges | 65/66B | €585 | €3,590 | +€3,005 | +513% |
| Recurring financial charges | 65 | €585 | €3,590 | +€3,005 | +513% |
| Profit (loss) for the period before taxes | 9903 | -€5,018 | €28,568 | +€33,586 | |
| Income taxes | 67/77 | €694 | €7,896 | +€7,202 | +1,038% |
| Profit (loss) for the period | 9904 | -€5,712 | €20,672 | +€26,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,712 | €20,672 | +€26,384 |
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 14 October 2026 via checked.be.