A7LA5: 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.
A7LA5
Largest movements
- Cash +€38,842
up €38,842 (+423%), from €9,188 to €48,030
mainly Current portion of long-term debt (+€40,000) and Net result for the year (+€16,211)
- Receivables within one year -€13,505
down €13,505 (-37.2%), from €36,279 to €22,774
of which Trade receivables: -€20,668
- Current portion of long-term debt +€40,000
new in 2025: €40,000
- Accrued charges and deferred income -€32,500
no longer reported in 2025 (was €32,500)
- Profit (loss) carried forward +€16,211
up €16,211, from -€4,515 to €11,696
- Tax, wage and social debts +€3,525
up €3,525 (+43.9%), from €8,036 to €11,561
of which Remuneration and social security: +€3,952
- Trade debts -€1,530
down €1,530 (-15.2%), from €10,067 to €8,537
- Turnover +€134,744
up €134,744 (+66.3%), from €203,092 to €337,837
- Purchases and services +€129,745
up €129,745 (+90.5%), from €143,342 to €273,087
- Gross operating margin +€92,841
up €92,841 (+113%), from €82,074 to €174,915
- Staff costs +€63,185
up €63,185 (+68.1%), from €92,829 to €156,014
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 | €46,088 | €71,793 | +€25,706 | +55.8% |
| Current assets | 29/58 | €46,088 | €71,793 | +€25,706 | +55.8% |
| Amounts receivable within one year | 40/41 | €36,279 | €22,774 | -€13,505 | -37.2% |
| Trade receivables | 40 | €29,921 | €9,253 | -€20,668 | -69.1% |
| Other amounts receivable | 41 | €6,357 | €13,521 | +€7,164 | +113% |
| Cash at bank and in hand | 54/58 | €9,188 | €48,030 | +€38,842 | +423% |
| Deferred charges and accrued income | 490/1 | €621 | €990 | +€369 | +59.3% |
| Total equity and liabilities | 10/49 | €46,088 | €71,793 | +€25,706 | +55.8% |
| Equity | 10/15 | -€4,515 | €11,696 | +€16,211 | |
| Profit (loss) carried forward | 14 | -€4,515 | €11,696 | +€16,211 | |
| Amounts payable | 17/49 | €50,603 | €60,098 | +€9,495 | +18.8% |
| Amounts payable within one year | 42/48 | €18,103 | €60,098 | +€41,995 | +232% |
| Current portion of amounts payable after more than one year | 42 | - | €40,000 | +€40,000 | |
| Trade debts | 44 | €10,067 | €8,537 | -€1,530 | -15.2% |
| Suppliers | 440/4 | €10,067 | €8,537 | -€1,530 | -15.2% |
| Taxes, remuneration and social security | 45 | €8,036 | €11,561 | +€3,525 | +43.9% |
| Taxes | 450/3 | €427 | - | -€427 | |
| Remuneration and social security | 454/9 | €7,609 | €11,561 | +€3,952 | +51.9% |
| Accrued charges and deferred income | 492/3 | €32,500 | - | -€32,500 | |
| Turnover | 70 | €203,092 | €337,837 | +€134,744 | +66.3% |
| Membership fees, donations, legacies and grants | 73 | €22,324 | €105,165 | +€82,841 | +371% |
| Goods, raw materials, services and sundry goods | 60/61 | €143,342 | €273,087 | +€129,745 | +90.5% |
| Remuneration, social security and pensions | 62 | €92,829 | €156,014 | +€63,185 | +68.1% |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Non-recurring operating charges | 66A | €1,482 | - | -€1,482 | |
| Gross operating margin | 9900 | €82,074 | €174,915 | +€92,841 | +113% |
| Operating profit (loss) | 9901 | -€12,300 | €18,901 | +€31,202 | |
| Financial income | 75/76B | €17 | €196 | +€178 | +1,035% |
| Recurring financial income | 75 | €17 | €196 | +€178 | +1,035% |
| Financial charges | 65/66B | €1,766 | €2,887 | +€1,120 | +63.4% |
| Recurring financial charges | 65 | €1,766 | €2,887 | +€1,120 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,049 | €16,211 | +€30,260 | |
| Profit (loss) for the period | 9904 | -€14,049 | €16,211 | +€30,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,049 | €16,211 | +€30,260 |
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 19 October 2026 via checked.be.