A-Z EXPERTS: 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-Z EXPERTS
Largest movements
- Receivables within one year -€18,292
down €18,292 (-46.6%), from €39,254 to €20,962
of which Trade receivables: -€10,972
- Tangible fixed assets -€940
down €940 (-42.2%), from €2,230 to €1,289
of which Furniture and vehicles: -€854
- Tax, wage and social debts -€9,101
down €9,101 (-87.7%), from €10,373 to €1,272
of which Taxes: -€7,705
- Profit (loss) carried forward -€7,875
down €7,875 (-33.5%), from €23,479 to €15,605
- Trade debts -€2,313
down €2,313 (-34.5%), from €6,702 to €4,389
- Purchases and services -€16,182
down €16,182 (-30.9%), from €52,319 to €36,136
- Gross operating margin -€8,156
down €8,156, from €1,761 to -€6,396
- Other operating charges -€1,363
down €1,363 (-77.9%), from €1,750 to €387
- Depreciation +€170
up €170 (+22.0%), from €771 to €940
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 | €44,554 | €25,265 | -€19,289 | -43.3% |
| Fixed assets | 21/28 | €5,230 | €4,289 | -€940 | -18.0% |
| Tangible fixed assets | 22/27 | €2,230 | €1,289 | -€940 | -42.2% |
| Plant, machinery and equipment | 23 | €305 | €219 | -€86 | -28.3% |
| Furniture and vehicles | 24 | €1,925 | €1,071 | -€854 | -44.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €39,325 | €20,976 | -€18,349 | -46.7% |
| Amounts receivable within one year | 40/41 | €39,254 | €20,962 | -€18,292 | -46.6% |
| Trade receivables | 40 | €17,108 | €6,136 | -€10,972 | -64.1% |
| Other amounts receivable | 41 | €22,146 | €14,826 | -€7,320 | -33.1% |
| Cash at bank and in hand | 54/58 | €71 | €14 | -€57 | -80.7% |
| Total equity and liabilities | 10/49 | €44,554 | €25,265 | -€19,289 | -43.3% |
| Equity | 10/15 | €27,479 | €19,605 | -€7,875 | -28.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,479 | €15,605 | -€7,875 | -33.5% |
| Amounts payable | 17/49 | €17,075 | €5,661 | -€11,414 | -66.8% |
| Amounts payable within one year | 42/48 | €17,075 | €5,661 | -€11,414 | -66.8% |
| Trade debts | 44 | €6,702 | €4,389 | -€2,313 | -34.5% |
| Suppliers | 440/4 | €6,702 | €4,389 | -€2,313 | -34.5% |
| Taxes, remuneration and social security | 45 | €10,373 | €1,272 | -€9,101 | -87.7% |
| Taxes | 450/3 | €8,977 | €1,272 | -€7,705 | -85.8% |
| Remuneration and social security | 454/9 | €1,396 | - | -€1,396 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,319 | €36,136 | -€16,182 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €771 | €940 | +€170 | +22.0% |
| Other operating charges | 640/8 | €1,750 | €387 | -€1,363 | -77.9% |
| Gross operating margin | 9900 | €1,761 | -€6,396 | -€8,156 | |
| Operating profit (loss) | 9901 | -€760 | -€7,723 | -€6,963 | -916% |
| Financial charges | 65/66B | €153 | €151 | -€2 | -1.2% |
| Recurring financial charges | 65 | €153 | €151 | -€2 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€913 | -€7,875 | -€6,962 | -762% |
| Profit (loss) for the period | 9904 | -€913 | -€7,875 | -€6,962 | -762% |
| Profit (loss) for the period to be appropriated | 9905 | -€913 | -€7,875 | -€6,962 | -762% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.