A2 Equestrian: 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.
What changed
A2 Equestrian
NACE 82.990, Other business support services
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€0
2023 · €0
Equity
-€60,801
2023 · -€60,801
Cash
€46
2023 · €1,501-€1,455
Balance sheet total
€256,000
2023 · €232,236+€23,764
Largest movements
Assets
- Stocks and contracts +€27,172
up €27,172 (+12.4%), from €219,612 to €246,784
Equity and liabilities
- Other debts +€18,559
up €18,559 (+6.4%), from €290,154 to €308,713
- Trade debts +€5,232
up €5,232 (+183.2%), from €2,856 to €8,088
Income statement
- Services and other goods -€29,572
no longer reported in 2024 (was €29,572)
- Turnover +€8,209
up €8,209 (+130.8%), from €6,278 to €14,487
- Financial income -€157
down €157 (-100.0%), from €157 to €0
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.
Result 2023
€0
Turnover
+€8,209
Services and other goods
+€29,572
Other operating items
-€37,767
Financial income
-€157
Financial charges
+€143
Result 2024
€0
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.
From operations
-€1,428
Investment
€0
Financing
-€27
Cash 2023
€1,501
From operations (derived)
-€1,428
Stocks and contracts
-€27,172
Receivables within one year
+€1,953
Trade debts
+€5,232
Other debts
+€18,559
Financing
-€27
Short-term financial debts
-€27
Cash 2024
€46
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,236 | €256,000 | +€23,764 | +10.2% |
| Fixed assets | 21/28 | €7,430 | €7,430 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,430 | €7,430 | = | 0.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €7,430 | €7,430 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Affiliated companies | 280/1 | €0 | - | = | |
| Participating interests | 280 | €0 | - | = | |
| Amounts receivable | 281 | €0 | - | = | |
| Companies linked by participating interests | 282/3 | €0 | - | = | |
| Participating interests | 282 | €0 | - | = | |
| Amounts receivable | 283 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Shares | 284 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €224,806 | €248,570 | +€23,764 | +10.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €219,612 | €246,784 | +€27,172 | +12.4% |
| Stocks | 30/36 | €219,612 | €246,784 | +€27,172 | +12.4% |
| Raw materials and consumables | 30/31 | €0 | - | = | |
| Work in progress | 32 | €219,612 | - | -€219,612 | |
| Amounts receivable within one year | 40/41 | €3,693 | €1,740 | -€1,953 | -52.9% |
| Trade receivables | 40 | €1,349 | €0 | -€1,349 | -100.0% |
| Other amounts receivable | 41 | €2,344 | €1,740 | -€604 | -25.8% |
| Cash at bank and in hand | 54/58 | €1,501 | €46 | -€1,455 | -96.9% |
| Total equity and liabilities | 10/49 | €232,236 | €256,000 | +€23,764 | +10.2% |
| Equity | 10/15 | -€60,801 | -€60,801 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,801 | -€61,801 | = | 0.0% |
| Amounts payable | 17/49 | €293,037 | €316,801 | +€23,764 | +8.1% |
| Amounts payable within one year | 42/48 | €293,037 | €316,801 | +€23,764 | +8.1% |
| Financial debts | 43 | €27 | €0 | -€27 | -100.0% |
| Credit institutions | 430/8 | €27 | €0 | -€27 | -100.0% |
| Trade debts | 44 | €2,856 | €8,088 | +€5,232 | +183.2% |
| Suppliers | 440/4 | €2,856 | €8,088 | +€5,232 | +183.2% |
| Other amounts payable | 47/48 | €290,154 | €308,713 | +€18,559 | +6.4% |
| Operating income | 70/76A | €29,623 | - | -€29,623 | |
| Turnover | 70 | €6,278 | €14,487 | +€8,209 | +130.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €23,345 | - | -€23,345 | |
| Operating charges | 60/66A | €29,572 | - | -€29,572 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €41,485 | +€41,485 | |
| Services and other goods | 61 | €29,572 | - | -€29,572 | |
| Gross operating margin | 9900 | - | €65 | +€65 | |
| Operating profit (loss) | 9901 | €51 | €65 | +€14 | +27.5% |
| Financial income | 75/76B | €157 | €0 | -€157 | -100.0% |
| Recurring financial income | 75 | €157 | €0 | -€157 | -100.0% |
| Other financial income | 752/9 | €157 | - | -€157 | |
| Financial charges | 65/66B | €208 | €65 | -€143 | -68.8% |
| Recurring financial charges | 65 | €208 | €65 | -€143 | -68.8% |
| Debt charges | 650 | €46 | - | -€46 | |
| Other financial charges | 652/9 | €162 | - | -€162 | |
| Profit (loss) for the period before taxes | 9903 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
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 10 October 2026 via checked.be.