A-sur: 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-sur
Largest movements
- Tangible fixed assets +€73,139
up €73,139 (+4,533%), from €1,613 to €74,753
- Cash -€14,672
down €14,672 (-33.6%), from €43,648 to €28,976
mainly Investment in fixed assets (net) (-€83,000) and Contributions, distributions and other (-€34,956)
- Receivables within one year +€10,710
up €10,710 (+230%), from €4,648 to €15,358
- Total equity and liabilities +€69,788
up €69,788 (+140%), from €49,908 to €119,697
of which Equity: +€34,956
- Gross operating margin +€17,509
up €17,509 (+45.3%), from €38,632 to €56,141
- Depreciation +€9,714
up €9,714 (+6,623%), from €147 to €9,861
- Taxes -€1,338
down €1,338 (-12.9%), from €10,395 to €9,057
- Financial charges +€1,102
up €1,102 (+227%), from €486 to €1,588
- Other operating charges -€785
down €785 (-53.6%), from €1,465 to €680
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 | €49,908 | €119,697 | +€69,788 | +140% |
| Fixed assets | 21/28 | €1,613 | €74,753 | +€73,139 | +4,533% |
| Tangible fixed assets | 22/27 | €1,613 | €74,753 | +€73,139 | +4,533% |
| Furniture and vehicles | 24 | €1,613 | €74,753 | +€73,139 | +4,533% |
| Current assets | 29/58 | €48,295 | €44,944 | -€3,351 | -6.9% |
| Amounts receivable within one year | 40/41 | €4,648 | €15,358 | +€10,710 | +230% |
| Trade receivables | 40 | €4,648 | €15,358 | +€10,710 | +230% |
| Cash at bank and in hand | 54/58 | €43,648 | €28,976 | -€14,672 | -33.6% |
| Deferred charges and accrued income | 490/1 | - | €610 | +€610 | |
| Total equity and liabilities | 10/49 | €49,908 | €119,697 | +€69,788 | +140% |
| Equity | 10/15 | €33,753 | €68,709 | +€34,956 | +104% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,753 | €63,709 | +€34,956 | +122% |
| Distributable reserves | 133 | €28,753 | €63,709 | +€34,956 | +122% |
| Amounts payable | 17/49 | €18,769 | €50,988 | +€32,218 | +172% |
| Amounts payable within one year | 42/48 | €18,416 | €49,203 | +€30,787 | +167% |
| Trade debts | 44 | €4,360 | €11,972 | +€7,612 | +175% |
| Suppliers | 440/4 | €4,360 | €11,972 | +€7,612 | +175% |
| Taxes, remuneration and social security | 45 | €6,395 | €8,174 | +€1,778 | +27.8% |
| Taxes | 450/3 | €5,395 | €8,174 | +€2,778 | +51.5% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €7,661 | €29,058 | +€21,397 | +279% |
| Accrued charges and deferred income | 492/3 | €353 | €1,784 | +€1,432 | +406% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | €9,861 | +€9,714 | +6,623% |
| Other operating charges | 640/8 | €1,465 | €680 | -€785 | -53.6% |
| Gross operating margin | 9900 | €38,632 | €56,141 | +€17,509 | +45.3% |
| Operating profit (loss) | 9901 | €37,021 | €45,601 | +€8,580 | +23.2% |
| Financial charges | 65/66B | €486 | €1,588 | +€1,102 | +227% |
| Recurring financial charges | 65 | €486 | €1,588 | +€1,102 | +227% |
| Profit (loss) for the period before taxes | 9903 | €36,534 | €44,013 | +€7,478 | +20.5% |
| Income taxes | 67/77 | €10,395 | €9,057 | -€1,338 | -12.9% |
| Profit (loss) for the period | 9904 | €28,753 | €34,956 | +€6,203 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,753 | €34,956 | +€6,203 | +21.6% |
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 24 October 2026 via checked.be.