A3services: 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.
A3services
Largest movements
- Tangible fixed assets +€370,116
up €370,116 (+54.7%), from €676,322 to €1.0m
of which Furniture and vehicles: +€429,105
- Receivables within one year -€349,184
down €349,184 (-19.6%), from €1.8m to €1.4m
of which Trade receivables: -€302,219
- Cash +€112,417
up €112,417 (+32.1%), from €350,729 to €463,146
mainly Receivables within one year (+€349,184) and Depreciation (+€318,455)
- Debts after one year +€262,417
up €262,417 (+87.8%), from €298,902 to €561,319
- Trade debts -€188,227
down €188,227 (-37.1%), from €507,413 to €319,186
- Tax, wage and social debts -€122,255
down €122,255 (-27.1%), from €451,103 to €328,848
of which Remuneration and social security: -€121,978
- Reserves +€83,015
up €83,015 (+7.1%), from €1.2m to €1.3m
- Other debts +€68,183
up €68,183 (+39.0%), from €174,846 to €243,029
- Staff costs -€128,508
down €128,508 (-6.5%), from €2.0m to €1.9m
- Gross operating margin -€124,510
down €124,510 (-4.7%), from €2.7m to €2.5m
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 | €2,907,984 | €3,034,336 | +€126,352 | +4.3% |
| Fixed assets | 21/28 | €682,282 | €1,052,728 | +€370,446 | +54.3% |
| Tangible fixed assets | 22/27 | €676,322 | €1,046,438 | +€370,116 | +54.7% |
| Plant, machinery and equipment | 23 | €17,404 | €14,844 | -€2,561 | -14.7% |
| Furniture and vehicles | 24 | €378,475 | €807,580 | +€429,105 | +113% |
| Leasing and similar rights | 25 | €280,442 | €224,014 | -€56,429 | -20.1% |
| Financial fixed assets | 28 | €5,960 | €6,290 | +€330 | +5.5% |
| Current assets | 29/58 | €2,225,702 | €1,981,608 | -€244,094 | -11.0% |
| Amounts receivable within one year | 40/41 | €1,780,039 | €1,430,855 | -€349,184 | -19.6% |
| Trade receivables | 40 | €1,727,268 | €1,425,049 | -€302,219 | -17.5% |
| Other amounts receivable | 41 | €52,771 | €5,806 | -€46,965 | -89.0% |
| Cash at bank and in hand | 54/58 | €350,729 | €463,146 | +€112,417 | +32.1% |
| Deferred charges and accrued income | 490/1 | €94,934 | €87,608 | -€7,326 | -7.7% |
| Total equity and liabilities | 10/49 | €2,907,984 | €3,034,336 | +€126,352 | +4.3% |
| Equity | 10/15 | €1,252,806 | €1,335,821 | +€83,015 | +6.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €1,172,806 | €1,255,821 | +€83,015 | +7.1% |
| Distributable reserves | 133 | €1,172,806 | €1,255,821 | +€83,015 | +7.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,655,178 | €1,698,515 | +€43,337 | +2.6% |
| Amounts payable after more than one year | 17 | €298,902 | €561,319 | +€262,417 | +87.8% |
| Financial debts | 170/4 | €298,902 | €561,319 | +€262,417 | +87.8% |
| Amounts payable within one year | 42/48 | €1,352,186 | €1,137,105 | -€215,081 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €218,824 | €246,042 | +€27,218 | +12.4% |
| Trade debts | 44 | €507,413 | €319,186 | -€188,227 | -37.1% |
| Suppliers | 440/4 | €507,413 | €319,186 | -€188,227 | -37.1% |
| Taxes, remuneration and social security | 45 | €451,103 | €328,848 | -€122,255 | -27.1% |
| Taxes | 450/3 | €79,916 | €79,639 | -€277 | -0.3% |
| Remuneration and social security | 454/9 | €371,187 | €249,209 | -€121,978 | -32.9% |
| Other amounts payable | 47/48 | €174,846 | €243,029 | +€68,183 | +39.0% |
| Accrued charges and deferred income | 492/3 | €4,091 | €92 | -€3,999 | -97.8% |
| Remuneration, social security and pensions | 62 | €1,990,230 | €1,861,721 | -€128,508 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336,678 | €318,455 | -€18,223 | -5.4% |
| Other operating charges | 640/8 | €46,972 | €35,071 | -€11,901 | -25.3% |
| Gross operating margin | 9900 | €2,667,437 | €2,542,926 | -€124,510 | -4.7% |
| Operating profit (loss) | 9901 | €293,556 | €327,679 | +€34,123 | +11.6% |
| Financial income | 75/76B | €2,296 | €1,959 | -€336 | -14.7% |
| Recurring financial income | 75 | €2,296 | €1,959 | -€336 | -14.7% |
| Financial charges | 65/66B | €27,972 | €30,771 | +€2,799 | +10.0% |
| Recurring financial charges | 65 | €27,972 | €30,771 | +€2,799 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €267,880 | €298,867 | +€30,987 | +11.6% |
| Income taxes | 67/77 | €84,102 | €82,701 | -€1,401 | -1.7% |
| Profit (loss) for the period | 9904 | €183,778 | €216,166 | +€32,388 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €183,778 | €216,166 | +€32,388 | +17.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.