A&T: 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&T
Largest movements
- Cash -€6,218
down €6,218 (-25.4%), from €24,450 to €18,232
mainly Trade debts (-€10,181) and Debts after one year (-€5,607)
- Tangible fixed assets -€5,512
down €5,512 (-15.0%), from €36,737 to €31,226
of which Leasing and similar rights: -€7,017
- Deferred charges and accrued income -€2,806
no longer reported in 2025 (was €2,806)
- Receivables within one year -€856
down €856 (-12.5%), from €6,868 to €6,012
of which Other amounts receivable: -€1,935
- Trade debts -€10,181
down €10,181 (-74.9%), from €13,592 to €3,412
- Debts after one year -€5,607
down €5,607 (-23.3%), from €24,074 to €18,466
- Purchases and services +€55,765
up €55,765 (+43.7%), from €127,650 to €183,414
- Turnover +€29,296
up €29,296 (+18.6%), from €157,581 to €186,877
- Gross operating margin -€19,144
down €19,144 (-64.0%), from €29,931 to €10,788
- Taxes -€4,898
down €4,898 (-88.0%), from €5,565 to €667
- Depreciation +€3,980
up €3,980 (+97.7%), from €4,072 to €8,052
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 | €70,862 | €55,470 | -€15,392 | -21.7% |
| Fixed assets | 21/28 | €36,737 | €31,226 | -€5,512 | -15.0% |
| Tangible fixed assets | 22/27 | €36,737 | €31,226 | -€5,512 | -15.0% |
| Plant, machinery and equipment | 23 | - | €1,006 | +€1,006 | |
| Furniture and vehicles | 24 | €2,576 | €3,075 | +€499 | +19.4% |
| Leasing and similar rights | 25 | €34,161 | €27,144 | -€7,017 | -20.5% |
| Current assets | 29/58 | €34,125 | €24,244 | -€9,881 | -29.0% |
| Amounts receivable within one year | 40/41 | €6,868 | €6,012 | -€856 | -12.5% |
| Trade receivables | 40 | €3,692 | €4,771 | +€1,079 | +29.2% |
| Other amounts receivable | 41 | €3,176 | €1,242 | -€1,935 | -60.9% |
| Cash at bank and in hand | 54/58 | €24,450 | €18,232 | -€6,218 | -25.4% |
| Deferred charges and accrued income | 490/1 | €2,806 | - | -€2,806 | |
| Total equity and liabilities | 10/49 | €70,862 | €55,470 | -€15,392 | -21.7% |
| Equity | 10/15 | €21,808 | €21,382 | -€425 | -2.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,808 | €17,382 | -€425 | -2.4% |
| Amounts payable | 17/49 | €49,055 | €34,088 | -€14,967 | -30.5% |
| Amounts payable after more than one year | 17 | €24,074 | €18,466 | -€5,607 | -23.3% |
| Financial debts | 170/4 | €24,074 | €18,466 | -€5,607 | -23.3% |
| Amounts payable within one year | 42/48 | €24,981 | €15,621 | -€9,360 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €5,403 | €5,607 | +€204 | +3.8% |
| Trade debts | 44 | €13,592 | €3,412 | -€10,181 | -74.9% |
| Suppliers | 440/4 | €13,592 | €3,412 | -€10,181 | -74.9% |
| Taxes, remuneration and social security | 45 | €5,576 | €6,243 | +€667 | +12.0% |
| Taxes | 450/3 | €5,576 | €6,243 | +€667 | +12.0% |
| Other amounts payable | 47/48 | €409 | €359 | -€50 | -12.2% |
| Turnover | 70 | €157,581 | €186,877 | +€29,296 | +18.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €127,650 | €183,414 | +€55,765 | +43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,072 | €8,052 | +€3,980 | +97.7% |
| Other operating charges | 640/8 | €2,080 | €1,270 | -€810 | -38.9% |
| Gross operating margin | 9900 | €29,931 | €10,788 | -€19,144 | -64.0% |
| Operating profit (loss) | 9901 | €23,779 | €1,466 | -€22,313 | -93.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €412 | €1,224 | +€812 | +197% |
| Recurring financial charges | 65 | €412 | €1,224 | +€812 | +197% |
| Profit (loss) for the period before taxes | 9903 | €23,372 | €242 | -€23,131 | -99.0% |
| Income taxes | 67/77 | €5,565 | €667 | -€4,898 | -88.0% |
| Profit (loss) for the period | 9904 | €17,808 | -€425 | -€18,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,808 | -€425 | -€18,233 |
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 25 October 2026 via checked.be.