A3 & COMPANY: 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.
A3 & COMPANY
Largest movements
- Receivables after one year +€16,320
new in 2025: €16,320
- Receivables within one year -€9,491
down €9,491 (-99.7%), from €9,520 to €30
of which Trade receivables: -€9,428
- Cash -€7,248
down €7,248 (-80.6%), from €8,995 to €1,747
mainly Receivables after one year (-€16,320) and Net result for the year (-€300)
- Profit (loss) carried forward -€300
down €300 (-148%), from -€203 to -€503
- Gross operating margin -€25,377
down €25,377, from €25,311 to -€66
- Taxes -€6,305
no longer reported in 2025 (was €6,305)
- Other operating charges -€531
down €531 (-51.4%), from €1,034 to €503
- Financial income +€320
new in 2025: €320
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 | €18,515 | €18,097 | -€418 | -2.3% |
| Current assets | 29/58 | €18,515 | €18,097 | -€418 | -2.3% |
| Amounts receivable after more than one year | 29 | - | €16,320 | +€16,320 | |
| Other amounts receivable | 291 | - | €16,320 | +€16,320 | |
| Amounts receivable within one year | 40/41 | €9,520 | €30 | -€9,491 | -99.7% |
| Trade receivables | 40 | €9,428 | - | -€9,428 | |
| Other amounts receivable | 41 | €92 | €30 | -€63 | -67.9% |
| Cash at bank and in hand | 54/58 | €8,995 | €1,747 | -€7,248 | -80.6% |
| Total equity and liabilities | 10/49 | €18,515 | €18,097 | -€418 | -2.3% |
| Equity | 10/15 | €18,397 | €18,097 | -€300 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203 | -€503 | -€300 | -148% |
| Amounts payable | 17/49 | €118 | - | -€118 | |
| Amounts payable within one year | 42/48 | €118 | - | -€118 | |
| Trade debts | 44 | €118 | - | -€118 | |
| Suppliers | 440/4 | €118 | - | -€118 | |
| Other operating charges | 640/8 | €1,034 | €503 | -€531 | -51.4% |
| Gross operating margin | 9900 | €25,311 | -€66 | -€25,377 | |
| Operating profit (loss) | 9901 | €24,278 | -€568 | -€24,846 | |
| Financial income | 75/76B | - | €320 | +€320 | |
| Recurring financial income | 75 | - | €320 | +€320 | |
| Financial charges | 65/66B | €39 | €52 | +€13 | +33.6% |
| Recurring financial charges | 65 | €39 | €52 | +€13 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €24,239 | -€300 | -€24,539 | |
| Income taxes | 67/77 | €6,305 | - | -€6,305 | |
| Profit (loss) for the period | 9904 | €17,934 | -€300 | -€18,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,934 | -€300 | -€18,234 |
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 30 October 2026 via checked.be.