AA ABILITY ACCESS: 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.
AA ABILITY ACCESS
Largest movements
- Stocks and contracts -€16,290
down €16,290 (-10.9%), from €149,997 to €133,707
- Receivables within one year +€8,386
up €8,386 (+11.0%), from €76,036 to €84,423
of which Other amounts receivable: +€11,459
- Tax, wage and social debts -€11,785
down €11,785 (-66.9%), from €17,609 to €5,823
of which Taxes: -€7,955
- Other debts -€8,084
down €8,084 (-6.8%), from €118,573 to €110,490
- Short-term financial debts +€7,016
up €7,016 (+29.6%), from €23,696 to €30,711
- Profit (loss) carried forward +€6,001
up €6,001 (+15.7%), from -€38,212 to -€32,211
- Staff costs -€49,932
down €49,932 (-98.0%), from €50,936 to €1,004
- Gross operating margin -€29,958
down €29,958 (-59.3%), from €50,514 to €20,555
- Write-downs +€13,452
up €13,452, from -€5,110 to €8,342
- Other operating charges -€795
down €795 (-36.8%), from €2,160 to €1,365
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,988 | €218,837 | -€8,151 | -3.6% |
| Fixed assets | 21/28 | €248 | - | -€248 | |
| Tangible fixed assets | 22/27 | €248 | - | -€248 | |
| Furniture and vehicles | 24 | €248 | - | -€248 | |
| Current assets | 29/58 | €226,741 | €218,837 | -€7,904 | -3.5% |
| Stocks and contracts in progress | 3 | €149,997 | €133,707 | -€16,290 | -10.9% |
| Stocks | 30/36 | €149,997 | €133,707 | -€16,290 | -10.9% |
| Amounts receivable within one year | 40/41 | €76,036 | €84,423 | +€8,386 | +11.0% |
| Trade receivables | 40 | €76,036 | €72,963 | -€3,073 | -4.0% |
| Other amounts receivable | 41 | - | €11,459 | +€11,459 | |
| Cash at bank and in hand | 54/58 | €707 | €707 | = | 0.0% |
| Total equity and liabilities | 10/49 | €226,988 | €218,837 | -€8,151 | -3.6% |
| Equity | 10/15 | €60,946 | €66,947 | +€6,001 | +9.8% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,212 | -€32,211 | +€6,001 | +15.7% |
| Amounts payable | 17/49 | €166,043 | €151,890 | -€14,153 | -8.5% |
| Amounts payable within one year | 42/48 | €166,043 | €151,890 | -€14,153 | -8.5% |
| Financial debts | 43 | €23,696 | €30,711 | +€7,016 | +29.6% |
| Credit institutions | 430/8 | €23,696 | €30,711 | +€7,016 | +29.6% |
| Trade debts | 44 | €6,165 | €4,866 | -€1,299 | -21.1% |
| Suppliers | 440/4 | €6,165 | €4,866 | -€1,299 | -21.1% |
| Taxes, remuneration and social security | 45 | €17,609 | €5,823 | -€11,785 | -66.9% |
| Taxes | 450/3 | €13,778 | €5,823 | -€7,955 | -57.7% |
| Remuneration and social security | 454/9 | €3,830 | - | -€3,830 | |
| Other amounts payable | 47/48 | €118,573 | €110,490 | -€8,084 | -6.8% |
| Remuneration, social security and pensions | 62 | €50,936 | €1,004 | -€49,932 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225 | €248 | +€22 | +9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,110 | €8,342 | +€13,452 | |
| Other operating charges | 640/8 | €2,160 | €1,365 | -€795 | -36.8% |
| Gross operating margin | 9900 | €50,514 | €20,555 | -€29,958 | -59.3% |
| Operating profit (loss) | 9901 | €2,302 | €9,597 | +€7,295 | +316.8% |
| Financial income | 75/76B | €331 | €27 | -€304 | -91.8% |
| Recurring financial income | 75 | €331 | €27 | -€304 | -91.8% |
| Financial charges | 65/66B | €3,303 | €3,233 | -€69 | -2.1% |
| Recurring financial charges | 65 | €3,303 | €3,233 | -€69 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€669 | €6,391 | +€7,060 | |
| Income taxes | 67/77 | €311 | €700 | +€390 | +125.4% |
| Profit (loss) for the period | 9904 | -€980 | €5,691 | +€6,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€980 | €5,691 | +€6,671 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.