A2Com: 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.
A2Com
Largest movements
- Cash +€90,624
up €90,624 (+49.2%), from €184,151 to €274,775
mainly Trade debts (+€30,043) and Provisions (+€26,216)
- Tangible fixed assets -€25,775
down €25,775 (-64.3%), from €40,085 to €14,310
of which Furniture and vehicles: -€25,102
- Receivables within one year -€21,450
down €21,450 (-13.1%), from €164,001 to €142,552
of which Trade receivables: -€22,884
- Trade debts +€30,043
up €30,043 (+50.1%), from €59,957 to €90,000
- Provisions +€26,216
up €26,216 (+37.4%), from €70,146 to €96,362
- Reserves +€25,000
up €25,000 (+20.0%), from €125,000 to €150,000
- Other debts -€20,265
down €20,265 (-37.6%), from €53,895 to €33,630
- Current portion of long-term debt -€8,746
down €8,746 (-46.4%), from €18,840 to €10,094
- Provisions +€36,291
up €36,291, from -€10,075 to €26,216
- Gross operating margin +€17,310
up €17,310 (+8.0%), from €217,240 to €234,550
- Staff costs +€14,551
up €14,551 (+38.7%), from €37,586 to €52,137
- Other operating charges -€5,381
down €5,381 (-50.9%), from €10,571 to €5,189
- Financial charges +€4,666
up €4,666 (+5.8%), from €80,724 to €85,390
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 | €394,532 | €438,632 | +€44,100 | +11.2% |
| Fixed assets | 21/28 | €40,210 | €14,435 | -€25,775 | -64.1% |
| Tangible fixed assets | 22/27 | €40,085 | €14,310 | -€25,775 | -64.3% |
| Land and buildings | 22 | €1,440 | €767 | -€673 | -46.8% |
| Furniture and vehicles | 24 | €38,645 | €13,543 | -€25,102 | -65.0% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €354,322 | €424,197 | +€69,875 | +19.7% |
| Amounts receivable within one year | 40/41 | €164,001 | €142,552 | -€21,450 | -13.1% |
| Trade receivables | 40 | €132,253 | €109,369 | -€22,884 | -17.3% |
| Other amounts receivable | 41 | €31,748 | €33,182 | +€1,434 | +4.5% |
| Cash at bank and in hand | 54/58 | €184,151 | €274,775 | +€90,624 | +49.2% |
| Deferred charges and accrued income | 490/1 | €6,170 | €6,870 | +€700 | +11.4% |
| Total equity and liabilities | 10/49 | €394,532 | €438,632 | +€44,100 | +11.2% |
| Equity | 10/15 | €144,022 | €169,081 | +€25,060 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Distributable reserves | 133 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Profit (loss) carried forward | 14 | €422 | €481 | +€60 | +14.1% |
| Provisions and deferred taxes | 16 | €70,146 | €96,362 | +€26,216 | +37.4% |
| Provisions for liabilities and charges | 160/5 | €70,146 | €96,362 | +€26,216 | +37.4% |
| Environmental obligations | 163 | €70,146 | €96,362 | +€26,216 | +37.4% |
| Amounts payable | 17/49 | €180,364 | €173,189 | -€7,176 | -4.0% |
| Amounts payable after more than one year | 17 | €7,543 | - | -€7,543 | |
| Financial debts | 170/4 | €7,543 | - | -€7,543 | |
| Amounts payable within one year | 42/48 | €172,822 | €173,189 | +€367 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €18,840 | €10,094 | -€8,746 | -46.4% |
| Trade debts | 44 | €59,957 | €90,000 | +€30,043 | +50.1% |
| Suppliers | 440/4 | €59,957 | €90,000 | +€30,043 | +50.1% |
| Taxes, remuneration and social security | 45 | €40,129 | €39,464 | -€665 | -1.7% |
| Taxes | 450/3 | €32,401 | €28,869 | -€3,532 | -10.9% |
| Remuneration and social security | 454/9 | €7,728 | €10,595 | +€2,867 | +37.1% |
| Other amounts payable | 47/48 | €53,895 | €33,630 | -€20,265 | -37.6% |
| Remuneration, social security and pensions | 62 | €37,586 | €52,137 | +€14,551 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,371 | €25,775 | -€595 | -2.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,075 | €26,216 | +€36,291 | |
| Other operating charges | 640/8 | €10,571 | €5,189 | -€5,381 | -50.9% |
| Gross operating margin | 9900 | €217,240 | €234,550 | +€17,310 | +8.0% |
| Operating profit (loss) | 9901 | €152,787 | €125,233 | -€27,555 | -18.0% |
| Financial income | 75/76B | €35 | €147 | +€112 | +314.4% |
| Recurring financial income | 75 | €35 | €147 | +€112 | +314.4% |
| Financial charges | 65/66B | €80,724 | €85,390 | +€4,666 | +5.8% |
| Recurring financial charges | 65 | €80,724 | €85,390 | +€4,666 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €72,098 | €39,990 | -€32,109 | -44.5% |
| Income taxes | 67/77 | €14,618 | €14,930 | +€312 | +2.1% |
| Profit (loss) for the period | 9904 | €57,481 | €25,060 | -€32,421 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,481 | €25,060 | -€32,421 | -56.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.