A4B-SOLUTIONS: 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.
A4B-SOLUTIONS
Largest movements
- Receivables within one year +€2,224
up €2,224 (+19.4%), from €11,435 to €13,659
of which Other amounts receivable: +€2,224
- Cash +€1,522
up €1,522 (+5.3%), from €28,656 to €30,178
mainly Other debts (+€13,756) and Net result for the year (+€6,606)
- Tangible fixed assets +€510
up €510 (+9.0%), from €5,662 to €6,172
of which Furniture and vehicles: +€573
- Other debts +€13,756
up €13,756 (+944.8%), from €1,456 to €15,212
- Reserves -€9,790
down €9,790 (-33.9%), from €28,917 to €19,127
- Gross operating margin -€2,851
down €2,851 (-18.2%), from €15,669 to €12,818
- Other operating charges +€935
up €935 (+603.2%), from €155 to €1,090
- Taxes -€576
down €576 (-17.2%), from €3,352 to €2,776
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 | €46,989 | €50,833 | +€3,844 | +8.2% |
| Fixed assets | 21/28 | €5,662 | €6,172 | +€510 | +9.0% |
| Tangible fixed assets | 22/27 | €5,662 | €6,172 | +€510 | +9.0% |
| Plant, machinery and equipment | 23 | €5,616 | €5,553 | -€63 | -1.1% |
| Furniture and vehicles | 24 | €46 | €619 | +€573 | +1245.7% |
| Current assets | 29/58 | €41,327 | €44,661 | +€3,334 | +8.1% |
| Amounts receivable within one year | 40/41 | €11,435 | €13,659 | +€2,224 | +19.4% |
| Trade receivables | 40 | €11,435 | €11,435 | = | 0.0% |
| Other amounts receivable | 41 | - | €2,224 | +€2,224 | |
| Cash at bank and in hand | 54/58 | €28,656 | €30,178 | +€1,522 | +5.3% |
| Deferred charges and accrued income | 490/1 | €1,236 | €824 | -€412 | -33.3% |
| Total equity and liabilities | 10/49 | €46,989 | €50,833 | +€3,844 | +8.2% |
| Equity | 10/15 | €31,917 | €22,127 | -€9,790 | -30.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,917 | €19,127 | -€9,790 | -33.9% |
| Distributable reserves | 133 | €28,917 | €19,127 | -€9,790 | -33.9% |
| Amounts payable | 17/49 | €15,072 | €28,706 | +€13,634 | +90.5% |
| Amounts payable after more than one year | 17 | €550 | €575 | +€25 | +4.5% |
| Other amounts payable | 178/9 | €550 | €575 | +€25 | +4.5% |
| Amounts payable within one year | 42/48 | €14,452 | €27,951 | +€13,499 | +93.4% |
| Trade debts | 44 | €1,140 | €1,368 | +€228 | +20.0% |
| Suppliers | 440/4 | €1,140 | €1,368 | +€228 | +20.0% |
| Taxes, remuneration and social security | 45 | €11,856 | €11,371 | -€485 | -4.1% |
| Taxes | 450/3 | €11,856 | €11,371 | -€485 | -4.1% |
| Other amounts payable | 47/48 | €1,456 | €15,212 | +€13,756 | +944.8% |
| Accrued charges and deferred income | 492/3 | €70 | €180 | +€110 | +157.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,296 | €2,250 | -€46 | -2.0% |
| Other operating charges | 640/8 | €155 | €1,090 | +€935 | +603.2% |
| Gross operating margin | 9900 | €15,669 | €12,818 | -€2,851 | -18.2% |
| Operating profit (loss) | 9901 | €13,218 | €9,478 | -€3,740 | -28.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €76 | €100 | +€24 | +31.6% |
| Recurring financial charges | 65 | €76 | €100 | +€24 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €13,142 | €9,382 | -€3,760 | -28.6% |
| Income taxes | 67/77 | €3,352 | €2,776 | -€576 | -17.2% |
| Profit (loss) for the period | 9904 | €9,790 | €6,606 | -€3,184 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,790 | €6,606 | -€3,184 | -32.5% |
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 8 October 2026 via checked.be.