A-TROIS: 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-TROIS
Largest movements
- Cash +€17,187
up €17,187 (+50.1%), from €34,329 to €51,516
mainly Net result for the year (+€39,259) and Other debts (+€22,000)
- Tangible fixed assets -€6,484
down €6,484 (-56.1%), from €11,550 to €5,066
of which Other tangible fixed assets: -€4,737
- Receivables within one year +€2,881
up €2,881 (+6.4%), from €44,888 to €47,770
- Other debts +€22,000
up €22,000 (+137.5%), from €16,000 to €38,000
- Trade debts -€18,854
down €18,854 (-92.2%), from €20,443 to €1,589
- Profit (loss) carried forward +€9,259
up €9,259 (+38.8%), from €23,868 to €33,127
- Tax, wage and social debts +€1,207
up €1,207 (+8.3%), from €14,607 to €15,814
of which Remuneration and social security: +€1,144
- Staff costs -€20,023
down €20,023 (-45.4%), from €44,065 to €24,042
- Other operating charges +€3,315
up €3,315 (+596.0%), from €556 to €3,871
- Financial charges -€3,195
down €3,195 (-91.9%), from €3,476 to €281
of which Non-recurring financial charges: -€3,221
- Gross operating margin +€1,949
up €1,949 (+2.7%), from €71,987 to €73,936
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 | €93,518 | €107,130 | +€13,612 | +14.6% |
| Fixed assets | 21/28 | €11,700 | €5,216 | -€6,484 | -55.4% |
| Tangible fixed assets | 22/27 | €11,550 | €5,066 | -€6,484 | -56.1% |
| Furniture and vehicles | 24 | €3,817 | €2,070 | -€1,747 | -45.8% |
| Other tangible fixed assets | 26 | €7,733 | €2,996 | -€4,737 | -61.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €81,818 | €101,914 | +€20,096 | +24.6% |
| Amounts receivable within one year | 40/41 | €44,888 | €47,770 | +€2,881 | +6.4% |
| Other amounts receivable | 41 | €44,888 | €47,770 | +€2,881 | +6.4% |
| Cash at bank and in hand | 54/58 | €34,329 | €51,516 | +€17,187 | +50.1% |
| Deferred charges and accrued income | 490/1 | €2,600 | €2,629 | +€28 | +1.1% |
| Total equity and liabilities | 10/49 | €93,518 | €107,130 | +€13,612 | +14.6% |
| Equity | 10/15 | €42,468 | €51,727 | +€9,259 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €23,868 | €33,127 | +€9,259 | +38.8% |
| Amounts payable | 17/49 | €51,049 | €55,403 | +€4,353 | +8.5% |
| Amounts payable within one year | 42/48 | €51,049 | €55,403 | +€4,353 | +8.5% |
| Trade debts | 44 | €20,443 | €1,589 | -€18,854 | -92.2% |
| Suppliers | 440/4 | €20,443 | €1,589 | -€18,854 | -92.2% |
| Taxes, remuneration and social security | 45 | €14,607 | €15,814 | +€1,207 | +8.3% |
| Taxes | 450/3 | - | €63 | +€63 | |
| Remuneration and social security | 454/9 | €14,607 | €15,751 | +€1,144 | +7.8% |
| Other amounts payable | 47/48 | €16,000 | €38,000 | +€22,000 | +137.5% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €44,065 | €24,042 | -€20,023 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,484 | €6,484 | = | 0.0% |
| Other operating charges | 640/8 | €556 | €3,871 | +€3,315 | +596.0% |
| Gross operating margin | 9900 | €71,987 | €73,936 | +€1,949 | +2.7% |
| Operating profit (loss) | 9901 | €20,882 | €39,539 | +€18,657 | +89.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,476 | €281 | -€3,195 | -91.9% |
| Recurring financial charges | 65 | €255 | €281 | +€26 | +10.2% |
| Non-recurring financial charges | 66B | €3,221 | - | -€3,221 | |
| Profit (loss) for the period before taxes | 9903 | €17,406 | €39,259 | +€21,853 | +125.5% |
| Profit (loss) for the period | 9904 | €17,406 | €39,259 | +€21,853 | +125.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,406 | €39,259 | +€21,853 | +125.5% |
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.