A2EI: 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.
A2EI
Largest movements
- Cash +€11,407
up €11,407 (+55.5%), from €20,553 to €31,960
mainly Depreciation (+€4,645) and Net result for the year (+€4,494)
- Tangible fixed assets -€4,645
down €4,645 (-49.4%), from €9,401 to €4,756
of which Furniture and vehicles: -€4,098
- Receivables within one year -€2,126
down €2,126 (-14.5%), from €14,683 to €12,557
- Deferred charges and accrued income +€1,340
new in 2025: €1,340
- Profit (loss) carried forward +€4,494
up €4,494 (+21.1%), from €21,290 to €25,784
- Trade debts +€3,219
up €3,219 (+62.4%), from €5,163 to €8,382
- Other debts -€1,003
down €1,003 (-72.7%), from €1,380 to €377
- Tax, wage and social debts -€735
down €735 (-28.9%), from €2,544 to €1,809
- Turnover -€20,613
down €20,613 (-13.3%), from €154,626 to €134,013
- Purchases and services -€13,683
down €13,683 (-9.9%), from €137,544 to €123,861
- Gross operating margin -€6,929
down €6,929 (-40.6%), from €17,082 to €10,152
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 | €44,637 | €50,613 | +€5,975 | +13.4% |
| Fixed assets | 21/28 | €9,401 | €4,756 | -€4,645 | -49.4% |
| Tangible fixed assets | 22/27 | €9,401 | €4,756 | -€4,645 | -49.4% |
| Plant, machinery and equipment | 23 | €1,096 | €549 | -€547 | -49.9% |
| Furniture and vehicles | 24 | €8,304 | €4,206 | -€4,098 | -49.3% |
| Current assets | 29/58 | €35,236 | €45,857 | +€10,621 | +30.1% |
| Amounts receivable within one year | 40/41 | €14,683 | €12,557 | -€2,126 | -14.5% |
| Trade receivables | 40 | €14,683 | €12,557 | -€2,126 | -14.5% |
| Cash at bank and in hand | 54/58 | €20,553 | €31,960 | +€11,407 | +55.5% |
| Deferred charges and accrued income | 490/1 | - | €1,340 | +€1,340 | |
| Total equity and liabilities | 10/49 | €44,637 | €50,613 | +€5,975 | +13.4% |
| Equity | 10/15 | €35,550 | €40,044 | +€4,494 | +12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,290 | €25,784 | +€4,494 | +21.1% |
| Amounts payable | 17/49 | €9,087 | €10,568 | +€1,481 | +16.3% |
| Amounts payable within one year | 42/48 | €9,087 | €10,568 | +€1,481 | +16.3% |
| Trade debts | 44 | €5,163 | €8,382 | +€3,219 | +62.4% |
| Suppliers | 440/4 | €5,163 | €8,382 | +€3,219 | +62.4% |
| Taxes, remuneration and social security | 45 | €2,544 | €1,809 | -€735 | -28.9% |
| Taxes | 450/3 | €2,544 | €1,809 | -€735 | -28.9% |
| Other amounts payable | 47/48 | €1,380 | €377 | -€1,003 | -72.7% |
| Turnover | 70 | €154,626 | €134,013 | -€20,613 | -13.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €137,544 | €123,861 | -€13,683 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,320 | €4,645 | +€1,325 | +39.9% |
| Other operating charges | 640/8 | €661 | €664 | +€3 | +0.4% |
| Gross operating margin | 9900 | €17,082 | €10,152 | -€6,929 | -40.6% |
| Operating profit (loss) | 9901 | €13,101 | €4,844 | -€8,257 | -63.0% |
| Financial charges | 65/66B | €255 | €69 | -€185 | -72.8% |
| Recurring financial charges | 65 | €255 | €69 | -€185 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €12,846 | €4,774 | -€8,072 | -62.8% |
| Income taxes | 67/77 | - | €280 | +€280 | |
| Profit (loss) for the period | 9904 | €12,846 | €4,494 | -€8,352 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,846 | €4,494 | -€8,352 | -65.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.