AHA MANAGEMENT: 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.
AHA MANAGEMENT
Largest movements
- Receivables within one year +€1,174
up €1,174 (+82.7%), from €1,420 to €2,594
of which Other amounts receivable: +€1,120
- Tangible fixed assets -€523
down €523 (-42.1%), from €1,242 to €719
- Cash -€390
down €390 (-12.1%), from €3,230 to €2,839
mainly Other debts (-€8,809) and Receivables within one year (-€1,174)
- Deferred charges and accrued income +€72
new in 2025: €72
- Profit (loss) carried forward +€10,145
up €10,145, from -€9,762 to €383
- Other debts -€8,809
no longer reported in 2025 (was €8,809)
- Trade debts -€1,004
down €1,004 (-17.2%), from €5,844 to €4,840
- Gross operating margin +€27,270
up €27,270, from -€16,206 to €11,063
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 | €5,891 | €6,223 | +€332 | +5.6% |
| Fixed assets | 21/28 | €1,242 | €719 | -€523 | -42.1% |
| Tangible fixed assets | 22/27 | €1,242 | €719 | -€523 | -42.1% |
| Furniture and vehicles | 24 | €1,242 | €719 | -€523 | -42.1% |
| Current assets | 29/58 | €4,649 | €5,504 | +€855 | +18.4% |
| Amounts receivable within one year | 40/41 | €1,420 | €2,594 | +€1,174 | +82.7% |
| Trade receivables | 40 | - | €54 | +€54 | |
| Other amounts receivable | 41 | €1,420 | €2,539 | +€1,120 | +78.9% |
| Cash at bank and in hand | 54/58 | €3,230 | €2,839 | -€390 | -12.1% |
| Deferred charges and accrued income | 490/1 | - | €72 | +€72 | |
| Total equity and liabilities | 10/49 | €5,891 | €6,223 | +€332 | +5.6% |
| Equity | 10/15 | -€8,762 | €1,383 | +€10,145 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,762 | €383 | +€10,145 | |
| Amounts payable | 17/49 | €14,653 | €4,840 | -€9,813 | -67.0% |
| Amounts payable within one year | 42/48 | €14,653 | €4,840 | -€9,813 | -67.0% |
| Trade debts | 44 | €5,844 | €4,840 | -€1,004 | -17.2% |
| Suppliers | 440/4 | €5,844 | €4,840 | -€1,004 | -17.2% |
| Other amounts payable | 47/48 | €8,809 | - | -€8,809 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €523 | = | 0.0% |
| Other operating charges | 640/8 | €263 | €400 | +€137 | +52.2% |
| Gross operating margin | 9900 | -€16,206 | €11,063 | +€27,270 | |
| Operating profit (loss) | 9901 | -€16,992 | €10,140 | +€27,132 | |
| Financial income | 75/76B | €22 | €88 | +€65 | +293.6% |
| Recurring financial income | 75 | €22 | €88 | +€65 | +293.6% |
| Financial charges | 65/66B | €164 | €83 | -€81 | -49.5% |
| Recurring financial charges | 65 | €164 | €83 | -€81 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,134 | €10,145 | +€27,279 | |
| Profit (loss) for the period | 9904 | -€17,134 | €10,145 | +€27,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,134 | €10,145 | +€27,279 |
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 4 October 2026 via checked.be.