AA SERVICES CONSULT: 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 SERVICES CONSULT
Largest movements
- Tangible fixed assets -€18,671
down €18,671 (-7.7%), from €242,784 to €224,113
of which Land and buildings: -€17,930
- Deferred charges and accrued income +€7,938
up €7,938 (+1860.4%), from €427 to €8,364
- Cash +€3,070
up €3,070 (+100.3%), from €3,061 to €6,131
mainly Depreciation (+€18,671) and Trade debts (+€14,068)
- Trade debts +€14,068
up €14,068 (+17.2%), from €81,572 to €95,640
- Current portion of long-term debt -€13,911
no longer reported in 2025 (was €13,911)
- Reserves -€6,820
down €6,820 (-5.4%), from €126,189 to €119,369
of which Distributable reserves: -€6,820
- Gross operating margin -€27,522
down €27,522 (-63.6%), from €43,250 to €15,728
- Financial charges -€1,253
down €1,253 (-75.0%), from €1,670 to €417
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 | €246,272 | €238,609 | -€7,663 | -3.1% |
| Fixed assets | 21/28 | €242,784 | €224,113 | -€18,671 | -7.7% |
| Tangible fixed assets | 22/27 | €242,784 | €224,113 | -€18,671 | -7.7% |
| Land and buildings | 22 | €239,185 | €221,255 | -€17,930 | -7.5% |
| Other tangible fixed assets | 26 | €3,599 | €2,858 | -€741 | -20.6% |
| Current assets | 29/58 | €3,488 | €14,495 | +€11,008 | +315.6% |
| Cash at bank and in hand | 54/58 | €3,061 | €6,131 | +€3,070 | +100.3% |
| Deferred charges and accrued income | 490/1 | €427 | €8,364 | +€7,938 | +1860.4% |
| Total equity and liabilities | 10/49 | €246,272 | €238,609 | -€7,663 | -3.1% |
| Equity | 10/15 | €144,789 | €137,969 | -€6,820 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,189 | €119,369 | -€6,820 | -5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €124,329 | €117,509 | -€6,820 | -5.5% |
| Amounts payable | 17/49 | €101,483 | €100,640 | -€843 | -0.8% |
| Amounts payable within one year | 42/48 | €95,483 | €95,640 | +€157 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €13,911 | - | -€13,911 | |
| Trade debts | 44 | €81,572 | €95,640 | +€14,068 | +17.2% |
| Suppliers | 440/4 | €81,572 | €95,640 | +€14,068 | +17.2% |
| Accrued charges and deferred income | 492/3 | €6,000 | €5,000 | -€1,000 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,671 | €18,671 | = | 0.0% |
| Other operating charges | 640/8 | €3,346 | €3,460 | +€114 | +3.4% |
| Gross operating margin | 9900 | €43,250 | €15,728 | -€27,522 | -63.6% |
| Operating profit (loss) | 9901 | €21,233 | -€6,403 | -€27,636 | |
| Financial charges | 65/66B | €1,670 | €417 | -€1,253 | -75.0% |
| Recurring financial charges | 65 | €1,670 | €417 | -€1,253 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €19,564 | -€6,820 | -€26,384 | |
| Profit (loss) for the period | 9904 | €19,564 | -€6,820 | -€26,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,564 | -€6,820 | -€26,384 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.