A³ SYSTEM: 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.
A³ SYSTEM
Largest movements
- Cash +€19,327
up €19,327 (+8250.7%), from €234 to €19,562
mainly Net result for the year (+€22,383) and Depreciation (+€14,916)
- Tangible fixed assets -€13,266
down €13,266 (-19.4%), from €68,363 to €55,097
of which Furniture and vehicles: -€12,643
- Deferred charges and accrued income -€4,618
down €4,618 (-57.7%), from €8,001 to €3,383
- Receivables within one year +€3,636
up €3,636 (+33.5%), from €10,868 to €14,504
of which Other amounts receivable: +€2,123
- Profit (loss) carried forward +€28,134
up €28,134, from -€16,753 to €11,381
- Debts after one year -€16,228
down €16,228 (-36.1%), from €45,000 to €28,772
- Reserves -€5,751
down €5,751 (-38.8%), from €14,811 to €9,060
of which Tax-exempt reserves: -€5,751
- Other debts -€5,494
down €5,494 (-76.4%), from €7,190 to €1,696
- Current portion of long-term debt +€4,747
up €4,747 (+122.7%), from €3,870 to €8,617
- Gross operating margin +€37,292
up €37,292 (+400.9%), from €9,303 to €46,595
- Depreciation +€5,465
up €5,465 (+57.8%), from €9,450 to €14,916
- Taxes +€3,744
up €3,744 (+162.2%), from €2,309 to €6,053
- Financial charges +€1,862
up €1,862 (+190.6%), from €977 to €2,839
- Other operating charges -€816
down €816 (-66.6%), from €1,226 to €409
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 | €87,852 | €92,931 | +€5,079 | +5.8% |
| Fixed assets | 21/28 | €68,749 | €55,483 | -€13,266 | -19.3% |
| Tangible fixed assets | 22/27 | €68,363 | €55,097 | -€13,266 | -19.4% |
| Plant, machinery and equipment | 23 | €11,153 | €10,530 | -€623 | -5.6% |
| Furniture and vehicles | 24 | €57,211 | €44,567 | -€12,643 | -22.1% |
| Financial fixed assets | 28 | €386 | €386 | = | 0.0% |
| Current assets | 29/58 | €19,103 | €37,448 | +€18,345 | +96.0% |
| Amounts receivable within one year | 40/41 | €10,868 | €14,504 | +€3,636 | +33.5% |
| Trade receivables | 40 | €10,868 | €12,381 | +€1,513 | +13.9% |
| Other amounts receivable | 41 | - | €2,123 | +€2,123 | |
| Cash at bank and in hand | 54/58 | €234 | €19,562 | +€19,327 | +8250.7% |
| Deferred charges and accrued income | 490/1 | €8,001 | €3,383 | -€4,618 | -57.7% |
| Total equity and liabilities | 10/49 | €87,852 | €92,931 | +€5,079 | +5.8% |
| Equity | 10/15 | €16,658 | €39,041 | +€22,383 | +134.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,811 | €9,060 | -€5,751 | -38.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,751 | - | -€5,751 | |
| Distributable reserves | 133 | €7,200 | €7,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,753 | €11,381 | +€28,134 | |
| Amounts payable | 17/49 | €71,194 | €53,891 | -€17,304 | -24.3% |
| Amounts payable after more than one year | 17 | €45,000 | €28,772 | -€16,228 | -36.1% |
| Financial debts | 170/4 | €45,000 | €28,772 | -€16,228 | -36.1% |
| Amounts payable within one year | 42/48 | €26,194 | €25,119 | -€1,075 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €3,870 | €8,617 | +€4,747 | +122.7% |
| Trade debts | 44 | €5,842 | €1,931 | -€3,911 | -67.0% |
| Suppliers | 440/4 | €5,842 | €1,931 | -€3,911 | -67.0% |
| Taxes, remuneration and social security | 45 | €9,292 | €12,874 | +€3,582 | +38.6% |
| Taxes | 450/3 | €6,338 | €12,874 | +€6,537 | +103.1% |
| Remuneration and social security | 454/9 | €2,954 | - | -€2,954 | |
| Other amounts payable | 47/48 | €7,190 | €1,696 | -€5,494 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,450 | €14,916 | +€5,465 | +57.8% |
| Other operating charges | 640/8 | €1,226 | €409 | -€816 | -66.6% |
| Gross operating margin | 9900 | €9,303 | €46,595 | +€37,292 | +400.9% |
| Operating profit (loss) | 9901 | -€1,373 | €31,270 | +€32,643 | |
| Financial income | 75/76B | €9 | €5 | -€4 | -41.4% |
| Recurring financial income | 75 | €9 | €5 | -€4 | -41.4% |
| Financial charges | 65/66B | €977 | €2,839 | +€1,862 | +190.6% |
| Recurring financial charges | 65 | €977 | €2,839 | +€1,862 | +190.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,341 | €28,436 | +€30,777 | |
| Income taxes | 67/77 | €2,309 | €6,053 | +€3,744 | +162.2% |
| Profit (loss) for the period | 9904 | -€4,650 | €22,383 | +€27,033 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,650 | €22,383 | +€27,033 |
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.