Aircraft Direct Technical Services: 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.
Aircraft Direct Technical Services
Largest movements
- Deferred charges and accrued income +€9,870
new in 2025: €9,870
- Cash +€5,259
up €5,259 (+53.3%), from €9,866 to €15,125
mainly Net result for the year (+€18,191) and Tax, wage and social debts (+€1,450)
- Tangible fixed assets +€2,986
up €2,986 (+110%), from €2,717 to €5,703
of which Furniture and vehicles: +€3,178
- Receivables within one year -€807
down €807 (-68.6%), from €1,177 to €370
- Reserves +€14,500
up €14,500 (+780%), from €1,860 to €16,360
of which Non-distributable reserves: +€14,500
- Profit (loss) carried forward +€3,691
up €3,691, from -€3,362 to €328
- Trade debts -€2,065
down €2,065 (-52.1%), from €3,964 to €1,899
- Tax, wage and social debts +€1,450
up €1,450 (+181%), from €800 to €2,250
of which Taxes: +€1,450
- Gross operating margin +€18,085
up €18,085 (+532%), from €3,398 to €21,483
- Taxes +€1,450
new in 2025: €1,450
- Depreciation +€736
up €736 (+265%), from €278 to €1,014
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 | €13,760 | €31,068 | +€17,308 | +126% |
| Fixed assets | 21/28 | €2,717 | €5,703 | +€2,986 | +110% |
| Tangible fixed assets | 22/27 | €2,717 | €5,703 | +€2,986 | +110% |
| Plant, machinery and equipment | 23 | €368 | €177 | -€191 | -51.8% |
| Furniture and vehicles | 24 | €2,348 | €5,526 | +€3,178 | +135% |
| Current assets | 29/58 | €11,043 | €25,365 | +€14,322 | +130% |
| Amounts receivable within one year | 40/41 | €1,177 | €370 | -€807 | -68.6% |
| Other amounts receivable | 41 | €1,177 | €370 | -€807 | -68.6% |
| Cash at bank and in hand | 54/58 | €9,866 | €15,125 | +€5,259 | +53.3% |
| Deferred charges and accrued income | 490/1 | - | €9,870 | +€9,870 | |
| Total equity and liabilities | 10/49 | €13,760 | €31,068 | +€17,308 | +126% |
| Equity | 10/15 | €4,698 | €22,888 | +€18,191 | +387% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €16,360 | +€14,500 | +780% |
| Non-distributable reserves | 130/1 | - | €14,500 | +€14,500 | |
| Other | 1319 | - | €14,500 | +€14,500 | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,362 | €328 | +€3,691 | |
| Amounts payable | 17/49 | €9,062 | €8,179 | -€883 | -9.7% |
| Amounts payable within one year | 42/48 | €9,062 | €8,179 | -€883 | -9.7% |
| Trade debts | 44 | €3,964 | €1,899 | -€2,065 | -52.1% |
| Suppliers | 440/4 | €3,964 | €1,899 | -€2,065 | -52.1% |
| Taxes, remuneration and social security | 45 | €800 | €2,250 | +€1,450 | +181% |
| Taxes | 450/3 | - | €1,450 | +€1,450 | |
| Remuneration and social security | 454/9 | €800 | €800 | = | 0.0% |
| Other amounts payable | 47/48 | €4,298 | €4,030 | -€267 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €1,014 | +€736 | +265% |
| Other operating charges | 640/8 | €565 | €626 | +€61 | +10.9% |
| Gross operating margin | 9900 | €3,398 | €21,483 | +€18,085 | +532% |
| Operating profit (loss) | 9901 | €2,556 | €19,843 | +€17,287 | +676% |
| Financial charges | 65/66B | €194 | €202 | +€8 | +4.0% |
| Recurring financial charges | 65 | €194 | €202 | +€8 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €2,361 | €19,641 | +€17,280 | +732% |
| Income taxes | 67/77 | - | €1,450 | +€1,450 | |
| Profit (loss) for the period | 9904 | €2,361 | €18,191 | +€15,830 | +670% |
| Profit (loss) for the period to be appropriated | 9905 | €2,361 | €18,191 | +€15,830 | +670% |
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 20 October 2026 via checked.be.