a2z-works: 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.
a2z-works
Largest movements
- Cash -€20,660
down €20,660 (-7.3%), from €284,152 to €263,492
mainly Net result for the year (-€16,250) and Other debts (-€4,720)
- Profit (loss) carried forward -€16,250
new in 2025: -€16,250
- Other debts -€4,720
down €4,720 (-17.6%), from €26,875 to €22,155
- Gross operating margin -€54,316
down €54,316, from €37,175 to -€17,141
- Taxes -€11,809
no longer reported in 2025 (was €11,809)
- Other operating charges -€2,201
down €2,201 (-84.2%), from €2,613 to €412
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.
Derived cash bridge
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 | €289,439 | €268,644 | -€20,795 | -7.2% |
| Fixed assets | 21/28 | €842 | €554 | -€289 | -34.3% |
| Tangible fixed assets | 22/27 | €842 | €554 | -€289 | -34.3% |
| Plant, machinery and equipment | 23 | - | €554 | +€554 | |
| Furniture and vehicles | 24 | €842 | - | -€842 | |
| Current assets | 29/58 | €288,597 | €268,091 | -€20,506 | -7.1% |
| Amounts receivable within one year | 40/41 | €4,445 | €4,599 | +€154 | +3.5% |
| Other amounts receivable | 41 | €4,445 | €4,599 | +€154 | +3.5% |
| Cash at bank and in hand | 54/58 | €284,152 | €263,492 | -€20,660 | -7.3% |
| Total equity and liabilities | 10/49 | €289,439 | €268,644 | -€20,795 | -7.2% |
| Equity | 10/15 | €262,194 | €245,945 | -€16,250 | -6.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €249,794 | €249,794 | = | 0.0% |
| Distributable reserves | 133 | €249,794 | €249,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€16,250 | -€16,250 | |
| Amounts payable | 17/49 | €27,245 | €22,699 | -€4,546 | -16.7% |
| Amounts payable within one year | 42/48 | €27,245 | €22,699 | -€4,546 | -16.7% |
| Trade debts | 44 | €370 | €545 | +€174 | +47.0% |
| Suppliers | 440/4 | €370 | €545 | +€174 | +47.0% |
| Other amounts payable | 47/48 | €26,875 | €22,155 | -€4,720 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24 | €289 | +€264 | +1,081% |
| Other operating charges | 640/8 | €2,613 | €412 | -€2,201 | -84.2% |
| Gross operating margin | 9900 | €37,175 | -€17,141 | -€54,316 | |
| Operating profit (loss) | 9901 | €34,537 | -€17,842 | -€52,379 | |
| Financial income | 75/76B | €1,604 | €1,663 | +€59 | +3.7% |
| Recurring financial income | 75 | €1,604 | €1,663 | +€59 | +3.7% |
| Financial charges | 65/66B | €100 | €70 | -€30 | -29.8% |
| Recurring financial charges | 65 | €100 | €70 | -€30 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €36,041 | -€16,250 | -€52,290 | |
| Income taxes | 67/77 | €11,809 | - | -€11,809 | |
| Profit (loss) for the period | 9904 | €24,231 | -€16,250 | -€40,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,231 | -€16,250 | -€40,481 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.