A3Roos: 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.
A3Roos
Largest movements
- Current investments +€180,000
new in 2025: €180,000
- Cash -€122,843
down €122,843 (-60.0%), from €204,639 to €81,796
mainly Current investments (-€180,000) and Receivables within one year (-€14,550)
- Receivables within one year +€14,550
up €14,550, from €0 to €14,550
- Reserves +€73,647
up €73,647 (+37.8%), from €194,935 to €268,582
- Gross operating margin -€3,040
down €3,040 (-3.2%), from €96,134 to €93,093
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 | €213,461 | €283,111 | +€69,649 | +32.6% |
| Fixed assets | 21/28 | €5,540 | €3,999 | -€1,541 | -27.8% |
| Tangible fixed assets | 22/27 | €5,540 | €3,999 | -€1,541 | -27.8% |
| Plant, machinery and equipment | 23 | €3,227 | €1,948 | -€1,279 | -39.6% |
| Other tangible fixed assets | 26 | €2,313 | €2,051 | -€263 | -11.3% |
| Current assets | 29/58 | €207,921 | €279,112 | +€71,191 | +34.2% |
| Amounts receivable within one year | 40/41 | €0 | €14,550 | +€14,550 | |
| Trade receivables | 40 | €0 | €14,550 | +€14,550 | |
| Current investments | 50/53 | - | €180,000 | +€180,000 | |
| Cash at bank and in hand | 54/58 | €204,639 | €81,796 | -€122,843 | -60.0% |
| Deferred charges and accrued income | 490/1 | €3,282 | €2,766 | -€516 | -15.7% |
| Total equity and liabilities | 10/49 | €213,461 | €283,111 | +€69,649 | +32.6% |
| Equity | 10/15 | €199,735 | €273,382 | +€73,647 | +36.9% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €194,935 | €268,582 | +€73,647 | +37.8% |
| Distributable reserves | 133 | €194,935 | €268,582 | +€73,647 | +37.8% |
| Amounts payable | 17/49 | €13,726 | €9,728 | -€3,998 | -29.1% |
| Amounts payable within one year | 42/48 | €13,726 | €9,728 | -€3,998 | -29.1% |
| Trade debts | 44 | €3,037 | €1,108 | -€1,929 | -63.5% |
| Suppliers | 440/4 | €3,037 | €1,108 | -€1,929 | -63.5% |
| Taxes, remuneration and social security | 45 | €9,655 | €7,565 | -€2,089 | -21.6% |
| Taxes | 450/3 | €9,655 | €7,565 | -€2,089 | -21.6% |
| Other amounts payable | 47/48 | €1,034 | €1,055 | +€21 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,541 | €1,541 | = | 0.0% |
| Other operating charges | 640/8 | €383 | €459 | +€75 | +19.6% |
| Gross operating margin | 9900 | €96,134 | €93,093 | -€3,040 | -3.2% |
| Operating profit (loss) | 9901 | €94,209 | €91,094 | -€3,116 | -3.3% |
| Financial income | 75/76B | €776 | €1,457 | +€681 | +87.8% |
| Recurring financial income | 75 | €776 | €1,457 | +€681 | +87.8% |
| Financial charges | 65/66B | €488 | €315 | -€173 | -35.5% |
| Recurring financial charges | 65 | €488 | €315 | -€173 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €94,496 | €92,235 | -€2,261 | -2.4% |
| Income taxes | 67/77 | €18,889 | €18,588 | -€301 | -1.6% |
| Profit (loss) for the period | 9904 | €75,607 | €73,647 | -€1,960 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,607 | €73,647 | -€1,960 | -2.6% |
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 16 October 2026 via checked.be.