AHA: 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.
AHA
Largest movements
- Stocks and contracts -€282,046
no longer reported in 2025 (was €282,046)
- Financial fixed assets -€241,149
down €241,149 (-47.4%), from €508,540 to €267,391
- Receivables within one year +€82,036
up €82,036 (+87.8%), from €93,489 to €175,525
of which Other amounts receivable: +€129,992
- Cash -€28,969
down €28,969 (-55.2%), from €52,458 to €23,489
mainly Other debts (-€616,830) and Receivables within one year (-€82,036)
- Other debts -€616,830
down €616,830 (-70.6%), from €873,419 to €256,589
- Profit (loss) carried forward +€148,642
up €148,642 (+15,489%), from €960 to €149,602
- Trade debts -€40,154
no longer reported in 2025 (was €40,154)
- Tax, wage and social debts +€38,214
new in 2025: €38,214
- Financial income +€484,500
new in 2025: €484,500
- Financial charges +€286,208
up €286,208 (+3,280%), from €8,726 to €294,934
- Gross operating margin -€71,818
down €71,818, from €31,014 to -€40,803
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.
Derived cash bridge
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 | €936,532 | €466,405 | -€470,127 | -50.2% |
| Fixed assets | 21/28 | €508,540 | €267,391 | -€241,149 | -47.4% |
| Financial fixed assets | 28 | €508,540 | €267,391 | -€241,149 | -47.4% |
| Current assets | 29/58 | €427,993 | €199,014 | -€228,979 | -53.5% |
| Stocks and contracts in progress | 3 | €282,046 | - | -€282,046 | |
| Stocks | 30/36 | €282,046 | - | -€282,046 | |
| Amounts receivable within one year | 40/41 | €93,489 | €175,525 | +€82,036 | +87.8% |
| Trade receivables | 40 | €47,956 | - | -€47,956 | |
| Other amounts receivable | 41 | €45,533 | €175,525 | +€129,992 | +285% |
| Cash at bank and in hand | 54/58 | €52,458 | €23,489 | -€28,969 | -55.2% |
| Total equity and liabilities | 10/49 | €936,532 | €466,405 | -€470,127 | -50.2% |
| Equity | 10/15 | €22,960 | €171,602 | +€148,642 | +647% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €960 | €149,602 | +€148,642 | +15,489% |
| Amounts payable | 17/49 | €913,573 | €294,803 | -€618,770 | -67.7% |
| Amounts payable within one year | 42/48 | €913,573 | €294,803 | -€618,770 | -67.7% |
| Trade debts | 44 | €40,154 | - | -€40,154 | |
| Suppliers | 440/4 | €40,154 | - | -€40,154 | |
| Taxes, remuneration and social security | 45 | - | €38,214 | +€38,214 | |
| Taxes | 450/3 | - | €38,214 | +€38,214 | |
| Other amounts payable | 47/48 | €873,419 | €256,589 | -€616,830 | -70.6% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €31,014 | -€40,803 | -€71,818 | |
| Operating profit (loss) | 9901 | €30,896 | -€40,923 | -€71,820 | |
| Financial income | 75/76B | - | €484,500 | +€484,500 | |
| Recurring financial income | 75 | - | €484,500 | +€484,500 | |
| Financial charges | 65/66B | €8,726 | €294,934 | +€286,208 | +3,280% |
| Recurring financial charges | 65 | €8,726 | €294,934 | +€286,208 | +3,280% |
| Profit (loss) for the period before taxes | 9903 | €22,170 | €148,642 | +€126,472 | +570% |
| Profit (loss) for the period | 9904 | €22,170 | €148,642 | +€126,472 | +570% |
| Profit (loss) for the period to be appropriated | 9905 | €22,170 | €148,642 | +€126,472 | +570% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.