A2P: 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.
A2P
Largest movements
- Tangible fixed assets -€15,380
down €15,380 (-6.9%), from €222,646 to €207,265
of which Land and buildings: -€8,567
- Other debts -€143,576
down €143,576 (-64.8%), from €221,439 to €77,863
- Reserves +€141,453
up €141,453 (+199.0%), from €71,086 to €212,539
- Debts after one year -€19,122
down €19,122 (-12.8%), from €149,236 to €130,114
- Tax, wage and social debts +€6,962
up €6,962 (+90.3%), from €7,711 to €14,673
- Gross operating margin +€45,728
up €45,728, from -€7,409 to €38,319
- Financial income +€39,911
up €39,911 (+39.9%), from €100,123 to €140,034
- Taxes +€7,621
up €7,621 (+114.3%), from €6,665 to €14,286
- Financial charges +€461
up €461 (+9.3%), from €4,975 to €5,436
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 | €571,229 | €556,235 | -€14,994 | -2.6% |
| Fixed assets | 21/28 | €562,179 | €546,798 | -€15,380 | -2.7% |
| Tangible fixed assets | 22/27 | €222,646 | €207,265 | -€15,380 | -6.9% |
| Land and buildings | 22 | €188,660 | €180,092 | -€8,567 | -4.5% |
| Plant, machinery and equipment | 23 | €1,063 | €612 | -€451 | -42.4% |
| Furniture and vehicles | 24 | €28,799 | €22,436 | -€6,362 | -22.1% |
| Other tangible fixed assets | 26 | €4,124 | €4,124 | = | 0.0% |
| Financial fixed assets | 28 | €339,533 | €339,533 | = | 0.0% |
| Current assets | 29/58 | €9,051 | €9,437 | +€386 | +4.3% |
| Amounts receivable within one year | 40/41 | €1,422 | €3,139 | +€1,717 | +120.7% |
| Trade receivables | 40 | €0 | €2,734 | +€2,734 | |
| Other amounts receivable | 41 | €1,422 | €405 | -€1,017 | -71.5% |
| Cash at bank and in hand | 54/58 | €7,415 | €6,107 | -€1,309 | -17.6% |
| Deferred charges and accrued income | 490/1 | €214 | €192 | -€22 | -10.2% |
| Total equity and liabilities | 10/49 | €571,229 | €556,235 | -€14,994 | -2.6% |
| Equity | 10/15 | €171,086 | €312,539 | +€141,453 | +82.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €71,086 | €212,539 | +€141,453 | +199.0% |
| Distributable reserves | 133 | €71,086 | €212,539 | +€141,453 | +199.0% |
| Amounts payable | 17/49 | €400,144 | €243,697 | -€156,447 | -39.1% |
| Amounts payable after more than one year | 17 | €149,236 | €130,114 | -€19,122 | -12.8% |
| Financial debts | 170/4 | €149,236 | €130,114 | -€19,122 | -12.8% |
| Amounts payable within one year | 42/48 | €250,908 | €113,582 | -€137,325 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €18,632 | €19,122 | +€489 | +2.6% |
| Financial debts | 43 | €1,183 | €1,183 | = | 0.0% |
| Credit institutions | 430/8 | €1,183 | €1,183 | = | 0.0% |
| Trade debts | 44 | €1,943 | €741 | -€1,201 | -61.8% |
| Suppliers | 440/4 | €1,943 | €741 | -€1,201 | -61.8% |
| Taxes, remuneration and social security | 45 | €7,711 | €14,673 | +€6,962 | +90.3% |
| Taxes | 450/3 | €7,711 | €14,673 | +€6,962 | +90.3% |
| Other amounts payable | 47/48 | €221,439 | €77,863 | -€143,576 | -64.8% |
| Non-recurring operating income | 76A | - | €2,581 | +€2,581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,114 | €14,306 | +€191 | +1.4% |
| Other operating charges | 640/8 | €1,289 | €1,185 | -€104 | -8.1% |
| Non-recurring operating charges | 66A | - | €1,687 | +€1,687 | |
| Gross operating margin | 9900 | -€7,409 | €38,319 | +€45,728 | |
| Operating profit (loss) | 9901 | -€22,813 | €21,141 | +€43,954 | |
| Financial income | 75/76B | €100,123 | €140,034 | +€39,911 | +39.9% |
| Recurring financial income | 75 | €100,123 | €140,034 | +€39,911 | +39.9% |
| Financial charges | 65/66B | €4,975 | €5,436 | +€461 | +9.3% |
| Recurring financial charges | 65 | €4,975 | €5,436 | +€461 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €72,336 | €155,739 | +€83,403 | +115.3% |
| Income taxes | 67/77 | €6,665 | €14,286 | +€7,621 | +114.3% |
| Profit (loss) for the period | 9904 | €65,671 | €141,453 | +€75,783 | +115.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,671 | €141,453 | +€75,783 | +115.4% |
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 8 October 2026 via checked.be.