A & T SERVICE: what changed
A & T SERVICE
Largest movements
- Tangible fixed assets +€140,037
up €140,037 (+279%), from €50,179 to €190,216
of which Furniture and vehicles: +€117,093
- Cash -€37,101
down €37,101 (-53.9%), from €68,862 to €31,762
mainly Investment in fixed assets (net) (-€166,588) and Contributions, distributions and other (-€18,062)
- Deferred charges and accrued income -€8,093
down €8,093 (-76.1%), from €10,629 to €2,536
- Receivables within one year -€3,276
down €3,276 (-8.7%), from €37,812 to €34,536
of which Trade receivables: -€5,403
- Trade debts +€75,942
up €75,942 (+1,710%), from €4,440 to €80,382
- Other debts +€22,508
up €22,508 (+691%), from €3,258 to €25,765
- Debts after one year -€6,775
down €6,775 (-74.8%), from €9,052 to €2,277
- Current portion of long-term debt -€3,719
down €3,719 (-35.4%), from €10,495 to €6,775
- Reserves +€3,361
up €3,361 (+3.1%), from €109,898 to €113,260
of which Distributable reserves: +€3,361
- Gross operating margin -€48,437
down €48,437 (-34.3%), from €141,403 to €92,966
- Taxes -€14,285
down €14,285 (-74.0%), from €19,301 to €5,016
- Depreciation -€4,325
down €4,325 (-14.0%), from €30,876 to €26,551
- Staff costs -€1,545
down €1,545 (-4.1%), from €37,359 to €35,814
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,481 | €267,048 | +€91,567 | +52.2% |
| Fixed assets | 21/28 | €50,179 | €190,216 | +€140,037 | +279% |
| Tangible fixed assets | 22/27 | €50,179 | €190,216 | +€140,037 | +279% |
| Plant, machinery and equipment | 23 | €1,181 | €24,125 | +€22,944 | +1,943% |
| Furniture and vehicles | 24 | €48,998 | €166,091 | +€117,093 | +239% |
| Current assets | 29/58 | €125,302 | €76,833 | -€48,470 | -38.7% |
| Amounts receivable after more than one year | 29 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 291 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,812 | €34,536 | -€3,276 | -8.7% |
| Trade receivables | 40 | €37,228 | €31,826 | -€5,403 | -14.5% |
| Other amounts receivable | 41 | €583 | €2,710 | +€2,126 | +365% |
| Cash at bank and in hand | 54/58 | €68,862 | €31,762 | -€37,101 | -53.9% |
| Deferred charges and accrued income | 490/1 | €10,629 | €2,536 | -€8,093 | -76.1% |
| Total equity and liabilities | 10/49 | €175,481 | €267,048 | +€91,567 | +52.2% |
| Equity | 10/15 | €121,771 | €125,133 | +€3,361 | +2.8% |
| Contributions | 10/11 | €11,873 | €11,873 | = | 0.0% |
| Reserves | 13 | €109,898 | €113,260 | +€3,361 | +3.1% |
| Tax-exempt reserves | 132 | €19,242 | €19,242 | = | 0.0% |
| Distributable reserves | 133 | €90,656 | €94,018 | +€3,361 | +3.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,710 | €141,916 | +€88,206 | +164% |
| Amounts payable after more than one year | 17 | €9,052 | €2,277 | -€6,775 | -74.8% |
| Financial debts | 170/4 | €9,052 | €2,277 | -€6,775 | -74.8% |
| Amounts payable within one year | 42/48 | €44,658 | €139,639 | +€94,981 | +213% |
| Current portion of amounts payable after more than one year | 42 | €10,495 | €6,775 | -€3,719 | -35.4% |
| Trade debts | 44 | €4,440 | €80,382 | +€75,942 | +1,710% |
| Suppliers | 440/4 | €4,440 | €80,382 | +€75,942 | +1,710% |
| Taxes, remuneration and social security | 45 | €26,465 | €26,716 | +€251 | +0.9% |
| Taxes | 450/3 | €23,112 | €19,270 | -€3,842 | -16.6% |
| Remuneration and social security | 454/9 | €3,353 | €7,446 | +€4,093 | +122% |
| Other amounts payable | 47/48 | €3,258 | €25,765 | +€22,508 | +691% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,359 | €35,814 | -€1,545 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,876 | €26,551 | -€4,325 | -14.0% |
| Other operating charges | 640/8 | €4,658 | €3,447 | -€1,211 | -26.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €141,403 | €92,966 | -€48,437 | -34.3% |
| Operating profit (loss) | 9901 | €68,510 | €27,154 | -€41,357 | -60.4% |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.9% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.9% |
| Financial charges | 65/66B | €555 | €714 | +€159 | +28.7% |
| Recurring financial charges | 65 | €555 | €714 | +€159 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €67,963 | €26,440 | -€41,524 | -61.1% |
| Income taxes | 67/77 | €19,301 | €5,016 | -€14,285 | -74.0% |
| Profit (loss) for the period | 9904 | €48,662 | €21,424 | -€27,239 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,662 | €21,424 | -€27,239 | -56.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.