A3 SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€112,498
up €112,498 (+89.2%), from €126,136 to €238,634
mainly Net result for the year (+€90,281) and Tax, wage and social debts (+€25,986)
- Profit (loss) carried forward +€90,281
up €90,281 (+78.8%), from €114,556 to €204,837
- Tax, wage and social debts +€25,986
up €25,986 (+98.1%), from €26,484 to €52,469
- Gross operating margin +€23,349
up €23,349 (+24.5%), from €95,322 to €118,671
- Taxes +€5,863
up €5,863 (+31.2%), from €18,819 to €24,681
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 | €146,198 | €260,932 | +€114,734 | +78.5% |
| Fixed assets | 21/28 | €2,100 | €3,192 | +€1,092 | +52.0% |
| Tangible fixed assets | 22/27 | €2,100 | €3,192 | +€1,092 | +52.0% |
| Plant, machinery and equipment | 23 | €2,100 | €3,192 | +€1,092 | +52.0% |
| Current assets | 29/58 | €144,098 | €257,740 | +€113,642 | +78.9% |
| Amounts receivable within one year | 40/41 | €16,148 | €17,407 | +€1,259 | +7.8% |
| Trade receivables | 40 | €16,135 | €17,407 | +€1,272 | +7.9% |
| Other amounts receivable | 41 | €13 | - | -€13 | |
| Cash at bank and in hand | 54/58 | €126,136 | €238,634 | +€112,498 | +89.2% |
| Deferred charges and accrued income | 490/1 | €1,814 | €1,699 | -€115 | -6.3% |
| Total equity and liabilities | 10/49 | €146,198 | €260,932 | +€114,734 | +78.5% |
| Equity | 10/15 | €117,056 | €207,337 | +€90,281 | +77.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,556 | €204,837 | +€90,281 | +78.8% |
| Amounts payable | 17/49 | €29,142 | €53,595 | +€24,453 | +83.9% |
| Amounts payable within one year | 42/48 | €29,076 | €53,528 | +€24,452 | +84.1% |
| Trade debts | 44 | €1,901 | €1,034 | -€867 | -45.6% |
| Suppliers | 440/4 | €1,901 | €1,034 | -€867 | -45.6% |
| Taxes, remuneration and social security | 45 | €26,484 | €52,469 | +€25,986 | +98.1% |
| Taxes | 450/3 | €26,484 | €52,469 | +€25,986 | +98.1% |
| Other amounts payable | 47/48 | €692 | €25 | -€667 | -96.4% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | €2,565 | €2,249 | -€316 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,665 | €1,664 | -€1 | -0.1% |
| Other operating charges | 640/8 | €532 | €211 | -€321 | -60.3% |
| Gross operating margin | 9900 | €95,322 | €118,671 | +€23,349 | +24.5% |
| Operating profit (loss) | 9901 | €93,125 | €116,797 | +€23,671 | +25.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,261 | €1,834 | -€427 | -18.9% |
| Recurring financial charges | 65 | €2,261 | €1,834 | -€427 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €90,864 | €114,962 | +€24,098 | +26.5% |
| Income taxes | 67/77 | €18,819 | €24,681 | +€5,863 | +31.2% |
| Profit (loss) for the period | 9904 | €72,045 | €90,281 | +€18,236 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,045 | €90,281 | +€18,236 | +25.3% |
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 10 October 2026 via checked.be.