A & T Services: 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 Services
Largest movements
- Cash -€90,538
down €90,538 (-56.2%), from €160,996 to €70,458
mainly Current investments (-€75,000) and Receivables after one year (-€40,825)
- Current investments +€75,000
new in 2024: €75,000
- Receivables after one year +€40,825
up €40,825 (+13.9%), from €293,680 to €334,506
- Receivables within one year -€10,285
down €10,285 (-50.0%), from €20,570 to €10,285
- Reserves +€48,716
up €48,716 (+12.8%), from €380,696 to €429,412
of which Distributable reserves: +€48,716
- Accrued charges and deferred income -€25,112
no longer reported in 2024 (was €25,112)
- Trade debts -€14,197
down €14,197 (-98.7%), from €14,383 to €186
- Tax, wage and social debts +€5,073
up €5,073 (+37.1%), from €13,683 to €18,757
- Staff costs -€8,013
down €8,013 (-97.2%), from €8,244 to €231
- Taxes -€5,140
down €5,140 (-30.1%), from €17,076 to €11,936
- Gross operating margin -€5,029
down €5,029 (-10.1%), from €49,686 to €44,657
- Other operating charges -€4,881
down €4,881 (-81.5%), from €5,991 to €1,111
- Financial income +€3,626
up €3,626 (+23.5%), from €15,410 to €19,036
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €485,275 | €499,755 | +€14,481 | +3.0% |
| Fixed assets | 21/28 | €10,028 | €9,507 | -€522 | -5.2% |
| Tangible fixed assets | 22/27 | €2,528 | €2,007 | -€522 | -20.6% |
| Furniture and vehicles | 24 | €2,528 | €2,007 | -€522 | -20.6% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €475,246 | €490,249 | +€15,002 | +3.2% |
| Amounts receivable after more than one year | 29 | €293,680 | €334,506 | +€40,825 | +13.9% |
| Other amounts receivable | 291 | €293,680 | €334,506 | +€40,825 | +13.9% |
| Amounts receivable within one year | 40/41 | €20,570 | €10,285 | -€10,285 | -50.0% |
| Trade receivables | 40 | €20,570 | €10,285 | -€10,285 | -50.0% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €160,996 | €70,458 | -€90,538 | -56.2% |
| Total equity and liabilities | 10/49 | €485,275 | €499,755 | +€14,481 | +3.0% |
| Equity | 10/15 | €399,296 | €448,012 | +€48,716 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €380,696 | €429,412 | +€48,716 | +12.8% |
| 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 | €60,915 | €60,915 | = | 0.0% |
| Distributable reserves | 133 | €317,921 | €366,637 | +€48,716 | +15.3% |
| Provisions and deferred taxes | 16 | €32,800 | €32,800 | = | 0.0% |
| Deferred taxes | 168 | €32,800 | €32,800 | = | 0.0% |
| Amounts payable | 17/49 | €53,179 | €18,943 | -€34,235 | -64.4% |
| Amounts payable within one year | 42/48 | €28,066 | €18,943 | -€9,123 | -32.5% |
| Trade debts | 44 | €14,383 | €186 | -€14,197 | -98.7% |
| Suppliers | 440/4 | €14,383 | €186 | -€14,197 | -98.7% |
| Taxes, remuneration and social security | 45 | €13,683 | €18,757 | +€5,073 | +37.1% |
| Taxes | 450/3 | €13,683 | €18,757 | +€5,073 | +37.1% |
| Accrued charges and deferred income | 492/3 | €25,112 | - | -€25,112 | |
| Remuneration, social security and pensions | 62 | €8,244 | €231 | -€8,013 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €522 | +€442 | +551.8% |
| Other operating charges | 640/8 | €5,991 | €1,111 | -€4,881 | -81.5% |
| Non-recurring operating charges | 66A | €1,275 | €247 | -€1,028 | -80.6% |
| Gross operating margin | 9900 | €49,686 | €44,657 | -€5,029 | -10.1% |
| Operating profit (loss) | 9901 | €34,095 | €42,546 | +€8,451 | +24.8% |
| Financial income | 75/76B | €15,410 | €19,036 | +€3,626 | +23.5% |
| Recurring financial income | 75 | €15,410 | €19,036 | +€3,626 | +23.5% |
| Financial charges | 65/66B | €1,658 | €930 | -€728 | -43.9% |
| Recurring financial charges | 65 | €1,658 | €930 | -€728 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €47,847 | €60,652 | +€12,805 | +26.8% |
| Income taxes | 67/77 | €17,076 | €11,936 | -€5,140 | -30.1% |
| Profit (loss) for the period | 9904 | €30,771 | €48,716 | +€17,945 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,771 | €48,716 | +€17,945 | +58.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.