AA81: 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.
AA81
Largest movements
- Cash +€16,508
up €16,508 (+160.6%), from €10,279 to €26,787
mainly Net result for the year (+€13,832) and Debts after one year (+€11,928)
- Tangible fixed assets -€6,058
down €6,058 (-23.4%), from €25,912 to €19,854
of which Furniture and vehicles: -€7,675
- Receivables within one year +€3,820
up €3,820 (+37.8%), from €10,104 to €13,924
of which Other amounts receivable: +€2,000
- Trade debts -€15,250
down €15,250 (-87.3%), from €17,463 to €2,213
- Profit (loss) carried forward +€13,832
up €13,832 (+395.2%), from €3,500 to €17,332
- Debts after one year +€11,928
new in 2025: €11,928
- Tax, wage and social debts -€7,429
down €7,429 (-59.8%), from €12,429 to €5,000
of which Remuneration and social security: -€7,910
- Other debts +€6,393
up €6,393 (+51.9%), from €12,323 to €18,716
- Gross operating margin +€10,472
up €10,472 (+58.8%), from €17,794 to €28,265
- Taxes -€928
down €928 (-23.2%), from €4,000 to €3,072
- Depreciation +€710
up €710 (+8.0%), from €8,897 to €9,606
- Financial charges +€583
up €583 (+216.2%), from €270 to €853
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 | €46,716 | €60,565 | +€13,849 | +29.6% |
| Fixed assets | 21/28 | €25,912 | €19,854 | -€6,058 | -23.4% |
| Tangible fixed assets | 22/27 | €25,912 | €19,854 | -€6,058 | -23.4% |
| Plant, machinery and equipment | 23 | €4,889 | €6,505 | +€1,616 | +33.1% |
| Furniture and vehicles | 24 | €21,024 | €13,349 | -€7,675 | -36.5% |
| Current assets | 29/58 | €20,804 | €40,711 | +€19,907 | +95.7% |
| Amounts receivable within one year | 40/41 | €10,104 | €13,924 | +€3,820 | +37.8% |
| Trade receivables | 40 | €7,104 | €8,924 | +€1,820 | +25.6% |
| Other amounts receivable | 41 | €3,000 | €5,000 | +€2,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €10,279 | €26,787 | +€16,508 | +160.6% |
| Deferred charges and accrued income | 490/1 | €421 | - | -€421 | |
| Total equity and liabilities | 10/49 | €46,716 | €60,565 | +€13,849 | +29.6% |
| Equity | 10/15 | €4,500 | €18,332 | +€13,832 | +307.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €3,500 | €17,332 | +€13,832 | +395.2% |
| Amounts payable | 17/49 | €42,216 | €42,233 | +€17 | 0.0% |
| Amounts payable after more than one year | 17 | - | €11,928 | +€11,928 | |
| Financial debts | 170/4 | - | €11,928 | +€11,928 | |
| Amounts payable within one year | 42/48 | €42,216 | €30,305 | -€11,910 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,376 | +€4,376 | |
| Trade debts | 44 | €17,463 | €2,213 | -€15,250 | -87.3% |
| Suppliers | 440/4 | €17,463 | €2,213 | -€15,250 | -87.3% |
| Taxes, remuneration and social security | 45 | €12,429 | €5,000 | -€7,429 | -59.8% |
| Taxes | 450/3 | €4,520 | €5,000 | +€480 | +10.6% |
| Remuneration and social security | 454/9 | €7,910 | €0 | -€7,910 | -100.0% |
| Other amounts payable | 47/48 | €12,323 | €18,716 | +€6,393 | +51.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,897 | €9,606 | +€710 | +8.0% |
| Other operating charges | 640/8 | €1,127 | €1,007 | -€120 | -10.7% |
| Gross operating margin | 9900 | €17,794 | €28,265 | +€10,472 | +58.8% |
| Operating profit (loss) | 9901 | €7,770 | €17,652 | +€9,882 | +127.2% |
| Financial income | 75/76B | - | €104 | +€104 | |
| Recurring financial income | 75 | - | €104 | +€104 | |
| Financial charges | 65/66B | €270 | €853 | +€583 | +216.2% |
| Recurring financial charges | 65 | €270 | €853 | +€583 | +216.2% |
| Profit (loss) for the period before taxes | 9903 | €7,500 | €16,904 | +€9,403 | +125.4% |
| Income taxes | 67/77 | €4,000 | €3,072 | -€928 | -23.2% |
| Profit (loss) for the period | 9904 | €3,500 | €13,832 | +€10,331 | +295.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,500 | €13,832 | +€10,331 | +295.2% |
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 5 October 2026 via checked.be.