A2B Estates: 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.
A2B Estates
Largest movements
- Tangible fixed assets -€63,389
down €63,389 (-5.0%), from €1.3m to €1.2m
of which Land and buildings: -€45,858
- Cash -€26,649
down €26,649 (-37.7%), from €70,780 to €44,131
mainly Contributions, distributions and other (-€240,000) and Investment in fixed assets (net) (-€81,833)
- Receivables within one year -€17,713
down €17,713 (-31.3%), from €56,572 to €38,859
of which Other amounts receivable: -€31,063
- Profit (loss) carried forward -€151,470
down €151,470 (-37.3%), from €405,693 to €254,223
- Other debts +€65,802
up €65,802 (+997.0%), from €6,600 to €72,402
- Tax, wage and social debts -€34,773
down €34,773 (-71.1%), from €48,929 to €14,156
- Trade debts +€17,250
up €17,250 (+197.0%), from €8,755 to €26,004
- Depreciation +€102,060
up €102,060 (+236.5%), from €43,162 to €145,222
- Gross operating margin +€54,168
up €54,168 (+24.0%), from €225,993 to €280,161
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 | €1,398,735 | €1,290,796 | -€107,940 | -7.7% |
| Fixed assets | 21/28 | €1,266,794 | €1,203,405 | -€63,389 | -5.0% |
| Tangible fixed assets | 22/27 | €1,266,794 | €1,203,405 | -€63,389 | -5.0% |
| Land and buildings | 22 | €1,123,145 | €1,077,288 | -€45,858 | -4.1% |
| Furniture and vehicles | 24 | €13,118 | €9,325 | -€3,793 | -28.9% |
| Other tangible fixed assets | 26 | €130,531 | €116,793 | -€13,738 | -10.5% |
| Current assets | 29/58 | €131,941 | €87,391 | -€44,551 | -33.8% |
| Amounts receivable within one year | 40/41 | €56,572 | €38,859 | -€17,713 | -31.3% |
| Trade receivables | 40 | €25,477 | €38,827 | +€13,350 | +52.4% |
| Other amounts receivable | 41 | €31,094 | €32 | -€31,063 | -99.9% |
| Cash at bank and in hand | 54/58 | €70,780 | €44,131 | -€26,649 | -37.7% |
| Deferred charges and accrued income | 490/1 | €4,589 | €4,400 | -€189 | -4.1% |
| Total equity and liabilities | 10/49 | €1,398,735 | €1,290,796 | -€107,940 | -7.7% |
| Equity | 10/15 | €426,153 | €274,683 | -€151,470 | -35.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €405,693 | €254,223 | -€151,470 | -37.3% |
| Amounts payable | 17/49 | €972,582 | €1,016,112 | +€43,530 | +4.5% |
| Amounts payable after more than one year | 17 | €834,553 | €824,360 | -€10,193 | -1.2% |
| Financial debts | 170/4 | €834,553 | €824,360 | -€10,193 | -1.2% |
| Amounts payable within one year | 42/48 | €133,898 | €186,427 | +€52,529 | +39.2% |
| Current portion of amounts payable after more than one year | 42 | €69,614 | €73,865 | +€4,251 | +6.1% |
| Trade debts | 44 | €8,755 | €26,004 | +€17,250 | +197.0% |
| Suppliers | 440/4 | €8,755 | €26,004 | +€17,250 | +197.0% |
| Taxes, remuneration and social security | 45 | €48,929 | €14,156 | -€34,773 | -71.1% |
| Taxes | 450/3 | €48,929 | €14,156 | -€34,773 | -71.1% |
| Other amounts payable | 47/48 | €6,600 | €72,402 | +€65,802 | +997.0% |
| Accrued charges and deferred income | 492/3 | €4,132 | €5,326 | +€1,194 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,162 | €145,222 | +€102,060 | +236.5% |
| Other operating charges | 640/8 | €3,705 | €5,434 | +€1,729 | +46.7% |
| Gross operating margin | 9900 | €225,993 | €280,161 | +€54,168 | +24.0% |
| Operating profit (loss) | 9901 | €179,126 | €129,505 | -€49,621 | -27.7% |
| Financial income | 75/76B | €3,851 | €2,880 | -€972 | -25.2% |
| Recurring financial income | 75 | €3,851 | €2,880 | -€972 | -25.2% |
| Financial charges | 65/66B | €13,566 | €14,972 | +€1,405 | +10.4% |
| Recurring financial charges | 65 | €13,566 | €14,972 | +€1,405 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €169,411 | €117,413 | -€51,998 | -30.7% |
| Income taxes | 67/77 | €28,115 | €28,883 | +€767 | +2.7% |
| Profit (loss) for the period | 9904 | €141,296 | €88,530 | -€52,766 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €141,296 | €88,530 | -€52,766 | -37.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.