AA Solution: 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 Solution
Largest movements
- Tangible fixed assets +€70,792
up €70,792 (+1115.1%), from €6,348 to €77,141
of which Furniture and vehicles: +€35,880
- Cash -€11,526
down €11,526 (-26.2%), from €44,000 to €32,474
mainly Investment in fixed assets (net) (-€75,093) and Receivables within one year (-€7,467)
- Receivables within one year +€7,467
up €7,467 (+88.0%), from €8,482 to €15,948
- Debts after one year +€35,757
up €35,757 (+1250.5%), from €2,859 to €38,617
- Profit (loss) carried forward +€28,133
up €28,133 (+69.7%), from €40,364 to €68,497
- Current portion of long-term debt +€11,086
up €11,086 (+685.4%), from €1,617 to €12,703
- Tax, wage and social debts -€6,736
down €6,736 (-78.9%), from €8,536 to €1,800
of which Taxes: -€6,736
- Trade debts -€1,535
down €1,535 (-61.9%), from €2,481 to €946
- Gross operating margin +€14,602
up €14,602 (+47.7%), from €30,594 to €45,197
- Depreciation +€2,850
up €2,850 (+196.5%), from €1,451 to €4,301
- Taxes +€2,236
up €2,236 (+42.7%), from €5,236 to €7,471
- Other operating charges +€696
up €696 (+80.5%), from €864 to €1,560
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 | €58,857 | €125,563 | +€66,706 | +113.3% |
| Fixed assets | 21/28 | €6,348 | €77,141 | +€70,792 | +1115.1% |
| Tangible fixed assets | 22/27 | €6,348 | €77,141 | +€70,792 | +1115.1% |
| Land and buildings | 22 | - | €35,406 | +€35,406 | |
| Plant, machinery and equipment | 23 | €899 | €406 | -€493 | -54.9% |
| Furniture and vehicles | 24 | €5,450 | €41,329 | +€35,880 | +658.4% |
| Current assets | 29/58 | €52,509 | €48,422 | -€4,087 | -7.8% |
| Amounts receivable within one year | 40/41 | €8,482 | €15,948 | +€7,467 | +88.0% |
| Other amounts receivable | 41 | €8,482 | €15,948 | +€7,467 | +88.0% |
| Cash at bank and in hand | 54/58 | €44,000 | €32,474 | -€11,526 | -26.2% |
| Deferred charges and accrued income | 490/1 | €27 | - | -€27 | |
| Total equity and liabilities | 10/49 | €58,857 | €125,563 | +€66,706 | +113.3% |
| Equity | 10/15 | €43,364 | €71,497 | +€28,133 | +64.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,364 | €68,497 | +€28,133 | +69.7% |
| Amounts payable | 17/49 | €15,493 | €54,066 | +€38,573 | +249.0% |
| Amounts payable after more than one year | 17 | €2,859 | €38,617 | +€35,757 | +1250.5% |
| Financial debts | 170/4 | €2,859 | €38,617 | +€35,757 | +1250.5% |
| Amounts payable within one year | 42/48 | €12,634 | €15,449 | +€2,816 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €1,617 | €12,703 | +€11,086 | +685.4% |
| Trade debts | 44 | €2,481 | €946 | -€1,535 | -61.9% |
| Suppliers | 440/4 | €2,481 | €946 | -€1,535 | -61.9% |
| Taxes, remuneration and social security | 45 | €8,536 | €1,800 | -€6,736 | -78.9% |
| Taxes | 450/3 | €6,736 | - | -€6,736 | |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,451 | €4,301 | +€2,850 | +196.5% |
| Other operating charges | 640/8 | €864 | €1,560 | +€696 | +80.5% |
| Gross operating margin | 9900 | €30,594 | €45,197 | +€14,602 | +47.7% |
| Operating profit (loss) | 9901 | €28,279 | €39,336 | +€11,057 | +39.1% |
| Financial income | 75/76B | €263 | €553 | +€290 | +110.3% |
| Recurring financial income | 75 | €263 | €553 | +€290 | +110.3% |
| Financial charges | 65/66B | €3,941 | €4,285 | +€343 | +8.7% |
| Recurring financial charges | 65 | €3,941 | €4,285 | +€343 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €24,601 | €35,604 | +€11,003 | +44.7% |
| Income taxes | 67/77 | €5,236 | €7,471 | +€2,236 | +42.7% |
| Profit (loss) for the period | 9904 | €19,365 | €28,133 | +€8,767 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,365 | €28,133 | +€8,767 | +45.3% |
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 28 September 2026 via checked.be.