A2C: 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.
A2C
Largest movements
- Receivables within one year -€1,896
no longer reported in 2025 (was €1,896)
- Cash -€61
down €61 (-31.3%), from €196 to €134
mainly Net result for the year (-€5,310) and Trade debts (-€1,330)
- Profit (loss) carried forward -€5,310
down €5,310 (-38.9%), from -€13,645 to -€18,954
- Other debts +€4,682
up €4,682 (+41.0%), from €11,407 to €16,089
- Trade debts -€1,330
no longer reported in 2025 (was €1,330)
- Gross operating margin -€1,325
down €1,325 (-34.5%), from -€3,839 to -€5,164
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 | €2,092 | €134 | -€1,958 | -93.6% |
| Current assets | 29/58 | €2,092 | €134 | -€1,958 | -93.6% |
| Amounts receivable within one year | 40/41 | €1,896 | - | -€1,896 | |
| Other amounts receivable | 41 | €1,896 | - | -€1,896 | |
| Cash at bank and in hand | 54/58 | €196 | €134 | -€61 | -31.3% |
| Total equity and liabilities | 10/49 | €2,092 | €134 | -€1,958 | -93.6% |
| Equity | 10/15 | -€10,645 | -€15,954 | -€5,310 | -49.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,645 | -€18,954 | -€5,310 | -38.9% |
| Amounts payable | 17/49 | €12,737 | €16,089 | +€3,352 | +26.3% |
| Amounts payable within one year | 42/48 | €12,737 | €16,089 | +€3,352 | +26.3% |
| Trade debts | 44 | €1,330 | - | -€1,330 | |
| Suppliers | 440/4 | €1,330 | - | -€1,330 | |
| Other amounts payable | 47/48 | €11,407 | €16,089 | +€4,682 | +41.0% |
| Gross operating margin | 9900 | -€3,839 | -€5,164 | -€1,325 | -34.5% |
| Operating profit (loss) | 9901 | -€3,839 | -€5,164 | -€1,325 | -34.5% |
| Financial charges | 65/66B | €98 | €146 | +€48 | +49.1% |
| Recurring financial charges | 65 | €98 | €146 | +€48 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,937 | -€5,310 | -€1,373 | -34.9% |
| Profit (loss) for the period | 9904 | -€3,937 | -€5,310 | -€1,373 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,937 | -€5,310 | -€1,373 | -34.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.