A2thepoint: 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.
A2thepoint
Largest movements
- Tangible fixed assets +€45,105
up €45,105 (+54.5%), from €82,813 to €127,918
of which Leasing and similar rights: +€43,107
- Cash +€5,335
new in 2025: €5,335
mainly Other debts (+€23,881) and Depreciation (+€22,213)
- Receivables within one year +€3,838
up €3,838 (+44.9%), from €8,552 to €12,390
of which Trade receivables: +€3,833
- Other debts +€23,881
up €23,881 (+27.9%), from €85,462 to €109,343
- Current portion of long-term debt +€20,435
new in 2025: €20,435
- Debts after one year +€10,507
new in 2025: €10,507
- Profit (loss) carried forward -€4,534
down €4,534 (-35.1%), from -€12,920 to -€17,454
- Tax, wage and social debts +€3,521
up €3,521 (+178.7%), from €1,970 to €5,491
of which Taxes: +€3,200
- Gross operating margin +€28,430
up €28,430 (+142.3%), from €19,980 to €48,410
- Depreciation +€10,072
up €10,072 (+83.0%), from €12,141 to €22,213
- Staff costs +€7,010
up €7,010 (+39.6%), from €17,693 to €24,703
- Other operating charges +€3,086
up €3,086 (+185.9%), from €1,660 to €4,746
- Financial charges +€804
up €804 (+202.2%), from €397 to €1,201
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 | €91,365 | €145,644 | +€54,279 | +59.4% |
| Fixed assets | 21/28 | €82,813 | €127,918 | +€45,105 | +54.5% |
| Tangible fixed assets | 22/27 | €82,813 | €127,918 | +€45,105 | +54.5% |
| Land and buildings | 22 | €10,285 | €19,792 | +€9,508 | +92.4% |
| Plant, machinery and equipment | 23 | €37,621 | €35,244 | -€2,377 | -6.3% |
| Furniture and vehicles | 24 | €9,264 | €6,809 | -€2,455 | -26.5% |
| Leasing and similar rights | 25 | €1,475 | €44,582 | +€43,107 | +2923.0% |
| Other tangible fixed assets | 26 | €24,169 | €21,491 | -€2,677 | -11.1% |
| Current assets | 29/58 | €8,552 | €17,726 | +€9,174 | +107.3% |
| Amounts receivable within one year | 40/41 | €8,552 | €12,390 | +€3,838 | +44.9% |
| Trade receivables | 40 | €8,552 | €12,386 | +€3,833 | +44.8% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | - | €5,335 | +€5,335 | |
| Total equity and liabilities | 10/49 | €91,365 | €145,644 | +€54,279 | +59.4% |
| Equity | 10/15 | -€520 | -€5,054 | -€4,534 | -872.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,920 | -€17,454 | -€4,534 | -35.1% |
| Amounts payable | 17/49 | €91,885 | €150,698 | +€58,813 | +64.0% |
| Amounts payable after more than one year | 17 | - | €10,507 | +€10,507 | |
| Financial debts | 170/4 | - | €10,507 | +€10,507 | |
| Amounts payable within one year | 42/48 | €91,885 | €140,192 | +€48,307 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | - | €20,435 | +€20,435 | |
| Financial debts | 43 | €947 | - | -€947 | |
| Credit institutions | 430/8 | €947 | - | -€947 | |
| Trade debts | 44 | €3,506 | €4,923 | +€1,417 | +40.4% |
| Suppliers | 440/4 | €3,506 | €4,923 | +€1,417 | +40.4% |
| Taxes, remuneration and social security | 45 | €1,970 | €5,491 | +€3,521 | +178.7% |
| Taxes | 450/3 | €31 | €3,231 | +€3,200 | +10423.9% |
| Remuneration and social security | 454/9 | €1,939 | €2,260 | +€321 | +16.5% |
| Other amounts payable | 47/48 | €85,462 | €109,343 | +€23,881 | +27.9% |
| Remuneration, social security and pensions | 62 | €17,693 | €24,703 | +€7,010 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,141 | €22,213 | +€10,072 | +83.0% |
| Other operating charges | 640/8 | €1,660 | €4,746 | +€3,086 | +185.9% |
| Gross operating margin | 9900 | €19,980 | €48,410 | +€28,430 | +142.3% |
| Operating profit (loss) | 9901 | -€11,515 | -€3,252 | +€8,263 | +71.8% |
| Financial income | 75/76B | €239 | - | -€239 | |
| Recurring financial income | 75 | €239 | - | -€239 | |
| Financial charges | 65/66B | €397 | €1,201 | +€804 | +202.2% |
| Recurring financial charges | 65 | €397 | €1,201 | +€804 | +202.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,673 | -€4,453 | +€7,221 | +61.9% |
| Income taxes | 67/77 | - | €82 | +€82 | |
| Profit (loss) for the period | 9904 | -€11,673 | -€4,534 | +€7,139 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,673 | -€4,534 | +€7,139 | +61.2% |
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.