AOB: 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.
AOB
Largest movements
- Receivables within one year -€19,205
down €19,205 (-68.3%), from €28,113 to €8,909
of which Trade receivables: -€17,709
- Cash -€17,968
down €17,968 (-66.3%), from €27,114 to €9,146
mainly Other debts (-€49,398) and Investment in fixed assets (net) (-€10,900)
- Tangible fixed assets +€5,040
up €5,040 (+1.5%), from €326,958 to €331,998
of which Furniture and vehicles: +€3,873
- Other debts -€49,398
down €49,398 (-48.1%), from €102,708 to €53,310
- Trade debts +€14,696
up €14,696 (+23.5%), from €62,464 to €77,160
- Profit (loss) carried forward +€10,358
up €10,358 (+101.5%), from €10,202 to €20,560
- Debts after one year -€7,923
down €7,923 (-18.4%), from €43,074 to €35,150
- Turnover -€83,358
down €83,358 (-11.1%), from €749,767 to €666,409
- Purchases and services -€82,460
down €82,460 (-11.6%), from €711,609 to €629,149
- Taxes +€9,740
new in 2025: €9,740
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 | €385,948 | €351,826 | -€34,122 | -8.8% |
| Fixed assets | 21/28 | €326,958 | €331,998 | +€5,040 | +1.5% |
| Tangible fixed assets | 22/27 | €326,958 | €331,998 | +€5,040 | +1.5% |
| Land and buildings | 22 | €290,000 | €290,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €36,831 | €37,998 | +€1,167 | +3.2% |
| Furniture and vehicles | 24 | €127 | €4,000 | +€3,873 | +3040.5% |
| Current assets | 29/58 | €58,989 | €19,828 | -€39,162 | -66.4% |
| Amounts receivable within one year | 40/41 | €28,113 | €8,909 | -€19,205 | -68.3% |
| Trade receivables | 40 | €26,618 | €8,909 | -€17,709 | -66.5% |
| Other amounts receivable | 41 | €1,496 | - | -€1,496 | |
| Cash at bank and in hand | 54/58 | €27,114 | €9,146 | -€17,968 | -66.3% |
| Deferred charges and accrued income | 490/1 | €3,762 | €1,773 | -€1,989 | -52.9% |
| Total equity and liabilities | 10/49 | €385,948 | €351,826 | -€34,122 | -8.8% |
| Equity | 10/15 | €166,121 | €176,479 | +€10,358 | +6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €87,719 | €87,719 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,202 | €20,560 | +€10,358 | +101.5% |
| Amounts payable | 17/49 | €219,827 | €175,347 | -€44,479 | -20.2% |
| Amounts payable after more than one year | 17 | €43,074 | €35,150 | -€7,923 | -18.4% |
| Financial debts | 170/4 | €43,074 | €35,150 | -€7,923 | -18.4% |
| Amounts payable within one year | 42/48 | €176,753 | €140,197 | -€36,556 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €11,581 | €7,923 | -€3,658 | -31.6% |
| Trade debts | 44 | €62,464 | €77,160 | +€14,696 | +23.5% |
| Suppliers | 440/4 | €62,464 | €77,160 | +€14,696 | +23.5% |
| Taxes, remuneration and social security | 45 | - | €1,804 | +€1,804 | |
| Taxes | 450/3 | - | €1,804 | +€1,804 | |
| Other amounts payable | 47/48 | €102,708 | €53,310 | -€49,398 | -48.1% |
| Turnover | 70 | €749,767 | €666,409 | -€83,358 | -11.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €711,609 | €629,149 | -€82,460 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,913 | €5,860 | -€3,053 | -34.3% |
| Other operating charges | 640/8 | €14,936 | €9,488 | -€5,449 | -36.5% |
| Gross operating margin | 9900 | €38,158 | €37,260 | -€898 | -2.4% |
| Operating profit (loss) | 9901 | €14,309 | €21,913 | +€7,604 | +53.1% |
| Financial income | 75/76B | - | €157 | +€157 | |
| Recurring financial income | 75 | - | €157 | +€157 | |
| Financial charges | 65/66B | €2,314 | €1,973 | -€341 | -14.7% |
| Recurring financial charges | 65 | €2,314 | €1,973 | -€341 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €11,995 | €20,097 | +€8,102 | +67.5% |
| Income taxes | 67/77 | - | €9,740 | +€9,740 | |
| Profit (loss) for the period | 9904 | €11,995 | €10,358 | -€1,637 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,995 | €10,358 | -€1,637 | -13.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.