AA+ SERVICES: 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.
AA+ SERVICES
Largest movements
- Cash -€38,670
down €38,670 (-37.6%), from €102,928 to €64,258
mainly Other debts (-€21,775) and Trade debts (-€6,288)
- Receivables within one year +€4,702
up €4,702 (+18.9%), from €24,822 to €29,524
of which Trade receivables: +€6,594
- Other debts -€21,775
down €21,775 (-100.0%), from €21,775 to €0
- Trade debts -€6,288
down €6,288 (-100.0%), from €6,288 to €0
- Profit (loss) carried forward -€5,211
down €5,211, from €0 to -€5,211
- Gross operating margin -€12,688
down €12,688, from €8,249 to -€4,439
- Depreciation -€4,893
down €4,893 (-90.5%), from €5,406 to €513
- Taxes -€600
down €600 (-100.0%), from €600 to €0
- Financial income +€386
up €386 (+151.8%), from €254 to €640
- Other operating charges -€115
down €115 (-17.9%), from €642 to €527
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 | €129,704 | €96,481 | -€33,224 | -25.6% |
| Fixed assets | 21/28 | €1,454 | €940 | -€513 | -35.3% |
| Tangible fixed assets | 22/27 | €954 | €440 | -€513 | -53.8% |
| Plant, machinery and equipment | 23 | €954 | €440 | -€513 | -53.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €128,251 | €95,540 | -€32,711 | -25.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €24,822 | €29,524 | +€4,702 | +18.9% |
| Trade receivables | 40 | €10,521 | €17,115 | +€6,594 | +62.7% |
| Other amounts receivable | 41 | €14,301 | €12,410 | -€1,891 | -13.2% |
| Cash at bank and in hand | 54/58 | €102,928 | €64,258 | -€38,670 | -37.6% |
| Deferred charges and accrued income | 490/1 | €501 | €1,758 | +€1,257 | +251.0% |
| Total equity and liabilities | 10/49 | €129,704 | €96,481 | -€33,224 | -25.6% |
| Equity | 10/15 | €101,642 | €96,431 | -€5,211 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,042 | €83,042 | = | 0.0% |
| Distributable reserves | 133 | €83,042 | €83,042 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€5,211 | -€5,211 | |
| Amounts payable | 17/49 | €28,062 | €49 | -€28,013 | -99.8% |
| Amounts payable within one year | 42/48 | €28,062 | €0 | -€28,062 | -100.0% |
| Trade debts | 44 | €6,288 | €0 | -€6,288 | -100.0% |
| Suppliers | 440/4 | €6,288 | €0 | -€6,288 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,775 | €0 | -€21,775 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €49 | +€49 | |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,406 | €513 | -€4,893 | -90.5% |
| Other operating charges | 640/8 | €642 | €527 | -€115 | -17.9% |
| Gross operating margin | 9900 | €8,249 | -€4,439 | -€12,688 | |
| Operating profit (loss) | 9901 | €2,201 | -€5,480 | -€7,680 | |
| Financial income | 75/76B | €254 | €640 | +€386 | +151.8% |
| Recurring financial income | 75 | €254 | €640 | +€386 | +151.8% |
| Financial charges | 65/66B | €315 | €371 | +€56 | +17.8% |
| Recurring financial charges | 65 | €315 | €371 | +€56 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €2,140 | -€5,211 | -€7,350 | |
| Income taxes | 67/77 | €600 | €0 | -€600 | -100.0% |
| Profit (loss) for the period | 9904 | €1,539 | -€5,211 | -€6,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,539 | -€5,211 | -€6,750 |
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 11 October 2026 via checked.be.