A-TEAM 31: 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-TEAM 31
Largest movements
- Tangible fixed assets -€21,572
down €21,572 (-21.7%), from €99,634 to €78,062
of which Land and buildings: -€15,833
- Cash +€19,285
up €19,285 (+183%), from €10,512 to €29,797
mainly Depreciation (+€21,572) and Net result for the year (+€11,576)
- Receivables within one year -€6,311
down €6,311 (-42.0%), from €15,011 to €8,700
- Other debts -€23,128
down €23,128 (-23.3%), from €99,177 to €76,050
- Profit (loss) carried forward +€11,576
up €11,576 (+100%), from €11,547 to €23,123
- Tax, wage and social debts +€4,680
up €4,680 (+46.1%), from €10,157 to €14,837
of which Taxes: +€5,380
- Other operating charges -€2,883
down €2,883 (-84.2%), from €3,426 to €542
- Financial charges +€1,762
up €1,762 (+174%), from €1,015 to €2,777
- Gross operating margin -€1,292
down €1,292 (-3.1%), from €42,336 to €41,044
- Depreciation -€432
down €432 (-2.0%), from €22,004 to €21,572
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 | €127,731 | €119,734 | -€7,997 | -6.3% |
| Fixed assets | 21/28 | €99,634 | €78,062 | -€21,572 | -21.7% |
| Tangible fixed assets | 22/27 | €99,634 | €78,062 | -€21,572 | -21.7% |
| Land and buildings | 22 | €77,523 | €61,689 | -€15,833 | -20.4% |
| Plant, machinery and equipment | 23 | €22,112 | €16,373 | -€5,739 | -26.0% |
| Current assets | 29/58 | €28,097 | €41,671 | +€13,575 | +48.3% |
| Amounts receivable within one year | 40/41 | €15,011 | €8,700 | -€6,311 | -42.0% |
| Trade receivables | 40 | €15,011 | €8,700 | -€6,311 | -42.0% |
| Cash at bank and in hand | 54/58 | €10,512 | €29,797 | +€19,285 | +183% |
| Deferred charges and accrued income | 490/1 | €2,574 | €3,174 | +€601 | +23.3% |
| Total equity and liabilities | 10/49 | €127,731 | €119,734 | -€7,997 | -6.3% |
| Equity | 10/15 | €16,547 | €28,123 | +€11,576 | +70.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,547 | €23,123 | +€11,576 | +100% |
| Amounts payable | 17/49 | €111,184 | €91,611 | -€19,573 | -17.6% |
| Amounts payable within one year | 42/48 | €111,184 | €91,611 | -€19,573 | -17.6% |
| Trade debts | 44 | €1,850 | €724 | -€1,125 | -60.8% |
| Suppliers | 440/4 | €1,850 | €724 | -€1,125 | -60.8% |
| Taxes, remuneration and social security | 45 | €10,157 | €14,837 | +€4,680 | +46.1% |
| Taxes | 450/3 | €8,157 | €13,537 | +€5,380 | +66.0% |
| Remuneration and social security | 454/9 | €2,000 | €1,300 | -€700 | -35.0% |
| Other amounts payable | 47/48 | €99,177 | €76,050 | -€23,128 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,004 | €21,572 | -€432 | -2.0% |
| Other operating charges | 640/8 | €3,426 | €542 | -€2,883 | -84.2% |
| Gross operating margin | 9900 | €42,336 | €41,044 | -€1,292 | -3.1% |
| Operating profit (loss) | 9901 | €16,906 | €18,930 | +€2,024 | +12.0% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €1,015 | €2,777 | +€1,762 | +174% |
| Recurring financial charges | 65 | €1,015 | €2,777 | +€1,762 | +174% |
| Profit (loss) for the period before taxes | 9903 | €15,891 | €16,166 | +€275 | +1.7% |
| Income taxes | 67/77 | €4,344 | €4,590 | +€246 | +5.7% |
| Profit (loss) for the period | 9904 | €11,547 | €11,576 | +€29 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,547 | €11,576 | +€29 | +0.2% |
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 20 October 2026 via checked.be.