A3 création: 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.
A3 création
Largest movements
- Tangible fixed assets -€10,871
down €10,871 (-46.7%), from €23,262 to €12,391
- Receivables within one year -€3,299
down €3,299 (-13.0%), from €25,382 to €22,083
of which Other amounts receivable: -€4,113
- Cash -€1,267
down €1,267 (-61.4%), from €2,063 to €796
mainly Trade debts (-€8,107) and Debts after one year (-€8,070)
- Trade debts -€8,107
down €8,107 (-60.4%), from €13,424 to €5,317
- Debts after one year -€8,070
down €8,070 (-87.6%), from €9,215 to €1,145
- Profit (loss) carried forward -€1,163
down €1,163 (-59.7%), from -€1,949 to -€3,112
- Tax, wage and social debts +€1,079
up €1,079 (+5.9%), from €18,172 to €19,251
- Current portion of long-term debt +€625
up €625 (+7.5%), from €8,305 to €8,930
- Other operating charges -€3,512
down €3,512 (-78.8%), from €4,458 to €946
- Gross operating margin -€1,068
down €1,068 (-6.1%), from €17,569 to €16,501
- Taxes -€809
down €809 (-22.4%), from €3,608 to €2,799
- Depreciation -€419
down €419 (-3.7%), from €11,290 to €10,871
- Financial charges +€344
up €344 (+26.1%), from €1,319 to €1,663
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 | €53,467 | €37,831 | -€15,636 | -29.2% |
| Fixed assets | 21/28 | €23,262 | €12,391 | -€10,871 | -46.7% |
| Tangible fixed assets | 22/27 | €23,262 | €12,391 | -€10,871 | -46.7% |
| Furniture and vehicles | 24 | €23,262 | €12,391 | -€10,871 | -46.7% |
| Current assets | 29/58 | €30,205 | €25,440 | -€4,765 | -15.8% |
| Amounts receivable within one year | 40/41 | €25,382 | €22,083 | -€3,299 | -13.0% |
| Trade receivables | 40 | €12,936 | €13,750 | +€814 | +6.3% |
| Other amounts receivable | 41 | €12,446 | €8,333 | -€4,113 | -33.0% |
| Cash at bank and in hand | 54/58 | €2,063 | €796 | -€1,267 | -61.4% |
| Deferred charges and accrued income | 490/1 | €2,760 | €2,561 | -€199 | -7.2% |
| Total equity and liabilities | 10/49 | €53,467 | €37,831 | -€15,636 | -29.2% |
| Equity | 10/15 | €4,351 | €3,188 | -€1,163 | -26.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,949 | -€3,112 | -€1,163 | -59.7% |
| Amounts payable | 17/49 | €49,116 | €34,643 | -€14,473 | -29.5% |
| Amounts payable after more than one year | 17 | €9,215 | €1,145 | -€8,070 | -87.6% |
| Financial debts | 170/4 | €9,215 | €1,145 | -€8,070 | -87.6% |
| Amounts payable within one year | 42/48 | €39,901 | €33,498 | -€6,403 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €8,305 | €8,930 | +€625 | +7.5% |
| Trade debts | 44 | €13,424 | €5,317 | -€8,107 | -60.4% |
| Suppliers | 440/4 | €13,424 | €5,317 | -€8,107 | -60.4% |
| Taxes, remuneration and social security | 45 | €18,172 | €19,251 | +€1,079 | +5.9% |
| Taxes | 450/3 | €18,172 | €19,251 | +€1,079 | +5.9% |
| Non-recurring operating income | 76A | - | €2,397 | +€2,397 | |
| Remuneration, social security and pensions | 62 | €1,350 | €1,473 | +€123 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,290 | €10,871 | -€419 | -3.7% |
| Other operating charges | 640/8 | €4,458 | €946 | -€3,512 | -78.8% |
| Gross operating margin | 9900 | €17,569 | €16,501 | -€1,068 | -6.1% |
| Operating profit (loss) | 9901 | €471 | €3,211 | +€2,740 | +581.7% |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €1,319 | €1,663 | +€344 | +26.1% |
| Recurring financial charges | 65 | €1,319 | €1,663 | +€344 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | -€848 | €1,636 | +€2,484 | |
| Income taxes | 67/77 | €3,608 | €2,799 | -€809 | -22.4% |
| Profit (loss) for the period | 9904 | -€4,456 | -€1,163 | +€3,293 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,456 | -€1,163 | +€3,293 | +73.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.