A3aens: 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.
A3aens
Largest movements
- Tangible fixed assets -€58,014
down €58,014 (-8.8%), from €663,014 to €605,000
of which Furniture and vehicles: -€29,702
- Cash +€49,751
up €49,751 (+54.1%), from €92,032 to €141,783
mainly Depreciation (+€58,330) and Net result for the year (+€49,443)
- Receivables within one year +€36,172
up €36,172 (+108.8%), from €33,240 to €69,412
of which Trade receivables: +€27,417
- Reserves +€29,443
up €29,443 (+9.9%), from €298,351 to €327,794
- Other debts +€24,886
up €24,886 (+8.3%), from €298,934 to €323,820
- Debts after one year -€23,797
down €23,797 (-14.3%), from €166,427 to €142,630
- Gross operating margin +€19,806
up €19,806 (+14.2%), from €139,135 to €158,941
- Depreciation +€5,052
up €5,052 (+9.5%), from €53,278 to €58,330
- Taxes +€3,584
up €3,584 (+20.2%), from €17,767 to €21,351
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 | €809,926 | €839,861 | +€29,936 | +3.7% |
| Fixed assets | 21/28 | €663,014 | €605,000 | -€58,014 | -8.8% |
| Tangible fixed assets | 22/27 | €663,014 | €605,000 | -€58,014 | -8.8% |
| Land and buildings | 22 | €525,640 | €497,972 | -€27,668 | -5.3% |
| Furniture and vehicles | 24 | €125,034 | €95,332 | -€29,702 | -23.8% |
| Assets under construction and advance payments | 27 | €12,340 | €11,695 | -€645 | -5.2% |
| Current assets | 29/58 | €146,912 | €234,862 | +€87,950 | +59.9% |
| Amounts receivable within one year | 40/41 | €33,240 | €69,412 | +€36,172 | +108.8% |
| Trade receivables | 40 | €20,824 | €48,241 | +€27,417 | +131.7% |
| Other amounts receivable | 41 | €12,415 | €21,171 | +€8,756 | +70.5% |
| Current investments | 50/53 | €21,640 | €21,640 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92,032 | €141,783 | +€49,751 | +54.1% |
| Deferred charges and accrued income | 490/1 | - | €2,027 | +€2,027 | |
| Total equity and liabilities | 10/49 | €809,926 | €839,861 | +€29,936 | +3.7% |
| Equity | 10/15 | €298,351 | €327,794 | +€29,443 | +9.9% |
| Reserves | 13 | €298,351 | €327,794 | +€29,443 | +9.9% |
| Distributable reserves | 133 | €298,351 | €327,794 | +€29,443 | +9.9% |
| Amounts payable | 17/49 | €511,575 | €512,068 | +€493 | +0.1% |
| Amounts payable after more than one year | 17 | €166,427 | €142,630 | -€23,797 | -14.3% |
| Financial debts | 170/4 | €166,427 | €142,630 | -€23,797 | -14.3% |
| Amounts payable within one year | 42/48 | €345,147 | €369,437 | +€24,290 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €23,403 | €23,797 | +€395 | +1.7% |
| Trade debts | 44 | €1,054 | €1,486 | +€432 | +41.0% |
| Suppliers | 440/4 | €1,054 | €1,486 | +€432 | +41.0% |
| Taxes, remuneration and social security | 45 | €21,757 | €20,334 | -€1,423 | -6.5% |
| Taxes | 450/3 | €18,807 | €17,384 | -€1,423 | -7.6% |
| Remuneration and social security | 454/9 | €2,950 | €2,950 | = | 0.0% |
| Other amounts payable | 47/48 | €298,934 | €323,820 | +€24,886 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,278 | €58,330 | +€5,052 | +9.5% |
| Other operating charges | 640/8 | €4,289 | €5,823 | +€1,534 | +35.8% |
| Gross operating margin | 9900 | €139,135 | €158,941 | +€19,806 | +14.2% |
| Operating profit (loss) | 9901 | €81,567 | €94,788 | +€13,221 | +16.2% |
| Financial income | 75/76B | €315 | €353 | +€38 | +12.2% |
| Recurring financial income | 75 | €315 | €353 | +€38 | +12.2% |
| Financial charges | 65/66B | €24,268 | €24,347 | +€79 | +0.3% |
| Recurring financial charges | 65 | €24,268 | €24,347 | +€79 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €57,613 | €70,794 | +€13,180 | +22.9% |
| Income taxes | 67/77 | €17,767 | €21,351 | +€3,584 | +20.2% |
| Profit (loss) for the period | 9904 | €39,847 | €49,443 | +€9,596 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,847 | €49,443 | +€9,596 | +24.1% |
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 6 October 2026 via checked.be.