A-SYSTEMS: 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.
A-SYSTEMS
Largest movements
- Receivables within one year +€20,014
up €20,014 (+103.8%), from €19,284 to €39,298
of which Trade receivables: +€17,063
- Tangible fixed assets -€8,088
down €8,088 (-66.9%), from €12,085 to €3,997
of which Furniture and vehicles: -€7,814
- Cash -€2,739
down €2,739 (-12.4%), from €22,155 to €19,416
mainly Receivables within one year (-€20,014) and Current portion of long-term debt (-€3,845)
- Profit (loss) carried forward +€9,046
up €9,046 (+85.3%), from €10,600 to €19,645
- Current portion of long-term debt -€3,845
down €3,845 (-74.7%), from €5,144 to €1,299
- Tax, wage and social debts +€2,787
up €2,787 (+129.5%), from €2,152 to €4,940
- Trade debts +€2,599
up €2,599 (+28.2%), from €9,210 to €11,809
- Debts after one year -€1,299
no longer reported in 2025 (was €1,299)
- Gross operating margin +€4,017
up €4,017 (+16.5%), from €24,380 to €28,397
- Depreciation -€3,111
down €3,111 (-27.8%), from €11,199 to €8,088
- Taxes +€1,571
up €1,571 (+70.8%), from €2,220 to €3,791
- Staff costs +€657
up €657 (+11.1%), from €5,900 to €6,557
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 | €53,524 | €62,711 | +€9,188 | +17.2% |
| Fixed assets | 21/28 | €12,085 | €3,997 | -€8,088 | -66.9% |
| Tangible fixed assets | 22/27 | €12,085 | €3,997 | -€8,088 | -66.9% |
| Furniture and vehicles | 24 | €10,245 | €2,431 | -€7,814 | -76.3% |
| Other tangible fixed assets | 26 | €1,840 | €1,566 | -€274 | -14.9% |
| Current assets | 29/58 | €41,439 | €58,714 | +€17,276 | +41.7% |
| Amounts receivable within one year | 40/41 | €19,284 | €39,298 | +€20,014 | +103.8% |
| Trade receivables | 40 | €18,085 | €35,148 | +€17,063 | +94.3% |
| Other amounts receivable | 41 | €1,199 | €4,150 | +€2,951 | +246.2% |
| Cash at bank and in hand | 54/58 | €22,155 | €19,416 | -€2,739 | -12.4% |
| Total equity and liabilities | 10/49 | €53,524 | €62,711 | +€9,188 | +17.2% |
| Equity | 10/15 | €29,433 | €38,478 | +€9,046 | +30.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €241 | €241 | = | 0.0% |
| Non-distributable reserves | 130/1 | €241 | €241 | = | 0.0% |
| Reserves not available under the articles | 1311 | €241 | €241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,600 | €19,645 | +€9,046 | +85.3% |
| Amounts payable | 17/49 | €24,091 | €24,233 | +€142 | +0.6% |
| Amounts payable after more than one year | 17 | €1,299 | - | -€1,299 | |
| Financial debts | 170/4 | €1,299 | - | -€1,299 | |
| Amounts payable within one year | 42/48 | €22,792 | €24,233 | +€1,441 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €5,144 | €1,299 | -€3,845 | -74.7% |
| Trade debts | 44 | €9,210 | €11,809 | +€2,599 | +28.2% |
| Suppliers | 440/4 | €9,210 | €11,809 | +€2,599 | +28.2% |
| Taxes, remuneration and social security | 45 | €2,152 | €4,940 | +€2,787 | +129.5% |
| Taxes | 450/3 | €2,152 | €4,940 | +€2,787 | +129.5% |
| Other amounts payable | 47/48 | €6,285 | €6,185 | -€100 | -1.6% |
| Remuneration, social security and pensions | 62 | €5,900 | €6,557 | +€657 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,199 | €8,088 | -€3,111 | -27.8% |
| Other operating charges | 640/8 | €671 | €634 | -€37 | -5.5% |
| Gross operating margin | 9900 | €24,380 | €28,397 | +€4,017 | +16.5% |
| Operating profit (loss) | 9901 | €6,610 | €13,118 | +€6,508 | +98.5% |
| Financial income | 75/76B | €73 | €62 | -€11 | -15.3% |
| Recurring financial income | 75 | €73 | €62 | -€11 | -15.3% |
| Financial charges | 65/66B | €461 | €343 | -€117 | -25.5% |
| Recurring financial charges | 65 | €461 | €343 | -€117 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €6,222 | €12,836 | +€6,614 | +106.3% |
| Income taxes | 67/77 | €2,220 | €3,791 | +€1,571 | +70.8% |
| Profit (loss) for the period | 9904 | €4,002 | €9,046 | +€5,043 | +126.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,002 | €9,046 | +€5,043 | +126.0% |
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 8 October 2026 via checked.be.