A1 -SERVICE: 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.
A1 -SERVICE
Largest movements
- Tangible fixed assets +€66,538
up €66,538 (+552%), from €12,050 to €78,588
of which Furniture and vehicles: +€60,946
- Cash +€60,237
up €60,237 (+416%), from €14,485 to €74,721
mainly Debts after one year (+€79,586) and Net result for the year (+€39,722)
- Receivables within one year +€7,127
up €7,127 (+16.0%), from €44,576 to €51,704
of which Other amounts receivable: +€14,663
- Debts after one year +€79,586
up €79,586, from €0 to €79,586
- Profit (loss) carried forward +€39,722
up €39,722 (+70.4%), from -€56,413 to -€16,691
- Current portion of long-term debt +€11,840
up €11,840 (+168%), from €7,027 to €18,867
- Trade debts +€2,200
up €2,200 (+11.4%), from €19,219 to €21,418
- Depreciation -€24,499
down €24,499 (-70.1%), from €34,970 to €10,471
- Gross operating margin +€21,191
up €21,191 (+66.8%), from €31,736 to €52,927
- Financial charges -€3,351
down €3,351 (-88.4%), from €3,792 to €440
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 | €78,378 | €212,217 | +€133,839 | +171% |
| Fixed assets | 21/28 | €19,235 | €85,773 | +€66,538 | +346% |
| Tangible fixed assets | 22/27 | €12,050 | €78,588 | +€66,538 | +552% |
| Plant, machinery and equipment | 23 | €771 | €6,363 | +€5,592 | +726% |
| Furniture and vehicles | 24 | €11,279 | €72,225 | +€60,946 | +540% |
| Financial fixed assets | 28 | €7,185 | €7,185 | = | 0.0% |
| Current assets | 29/58 | €59,143 | €126,443 | +€67,300 | +114% |
| Amounts receivable within one year | 40/41 | €44,576 | €51,704 | +€7,127 | +16.0% |
| Trade receivables | 40 | €43,486 | €35,951 | -€7,536 | -17.3% |
| Other amounts receivable | 41 | €1,090 | €15,753 | +€14,663 | +1,345% |
| Current investments | 50/53 | €82 | €18 | -€64 | -77.7% |
| Cash at bank and in hand | 54/58 | €14,485 | €74,721 | +€60,237 | +416% |
| Total equity and liabilities | 10/49 | €78,378 | €212,217 | +€133,839 | +171% |
| Equity | 10/15 | -€2,865 | €36,857 | +€39,722 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €34,956 | €34,956 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €32,035 | €32,035 | = | 0.0% |
| Distributable reserves | 133 | €2,921 | €2,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,413 | -€16,691 | +€39,722 | +70.4% |
| Amounts payable | 17/49 | €81,243 | €175,360 | +€94,116 | +116% |
| Amounts payable after more than one year | 17 | €0 | €79,586 | +€79,586 | |
| Financial debts | 170/4 | €0 | €79,586 | +€79,586 | |
| Amounts payable within one year | 42/48 | €81,243 | €95,773 | +€14,530 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €7,027 | €18,867 | +€11,840 | +168% |
| Trade debts | 44 | €19,219 | €21,418 | +€2,200 | +11.4% |
| Suppliers | 440/4 | €19,219 | €21,418 | +€2,200 | +11.4% |
| Taxes, remuneration and social security | 45 | - | €287 | +€287 | |
| Taxes | 450/3 | - | €287 | +€287 | |
| Other amounts payable | 47/48 | €54,998 | €55,201 | +€204 | +0.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,970 | €10,471 | -€24,499 | -70.1% |
| Other operating charges | 640/8 | €2,124 | €2,343 | +€218 | +10.3% |
| Gross operating margin | 9900 | €31,736 | €52,927 | +€21,191 | +66.8% |
| Operating profit (loss) | 9901 | -€5,358 | €40,113 | +€45,471 | |
| Financial income | 75/76B | €432 | €49 | -€382 | -88.6% |
| Recurring financial income | 75 | €432 | €49 | -€382 | -88.6% |
| Financial charges | 65/66B | €3,792 | €440 | -€3,351 | -88.4% |
| Recurring financial charges | 65 | €3,792 | €440 | -€3,351 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,718 | €39,722 | +€48,440 | |
| Profit (loss) for the period | 9904 | -€8,718 | €39,722 | +€48,440 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,718 | €39,722 | +€48,440 |
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 25 October 2026 via checked.be.