AVIATION HANDLING 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.
AVIATION HANDLING SERVICES
Largest movements
- Financial fixed assets -€377,887
down €377,887 (-100%), from €377,887 to €0
- Profit (loss) carried forward -€384,217
down €384,217, from €33,866 to -€350,351
- Trade debts +€6,043
up €6,043 (+40.7%), from €14,838 to €20,881
- Financial charges +€395,561
up €395,561 (+97,865%), from €404 to €395,966
of which Non-recurring financial charges: +€395,405
- Purchases and services -€8,427
no longer reported in 2025 (was €8,427)
- Financial income -€2,798
down €2,798 (-12.0%), from €23,316 to €20,518
- Gross operating margin +€216
up €216 (+2.6%), from -€8,427 to -€8,211
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 | €378,704 | €530 | -€378,174 | -99.9% |
| Fixed assets | 21/28 | €377,887 | €0 | -€377,887 | -100% |
| Financial fixed assets | 28 | €377,887 | €0 | -€377,887 | -100% |
| Current assets | 29/58 | €817 | €530 | -€286 | -35.1% |
| Cash at bank and in hand | 54/58 | €817 | €530 | -€286 | -35.1% |
| Total equity and liabilities | 10/49 | €378,704 | €530 | -€378,174 | -99.9% |
| Equity | 10/15 | €363,866 | -€20,351 | -€384,217 | |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,866 | -€350,351 | -€384,217 | |
| Amounts payable | 17/49 | €14,838 | €20,881 | +€6,043 | +40.7% |
| Amounts payable within one year | 42/48 | €14,838 | €20,881 | +€6,043 | +40.7% |
| Trade debts | 44 | €14,838 | €20,881 | +€6,043 | +40.7% |
| Suppliers | 440/4 | €14,838 | €20,881 | +€6,043 | +40.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,427 | - | -€8,427 | |
| Other operating charges | 640/8 | €513 | €558 | +€45 | +8.7% |
| Gross operating margin | 9900 | -€8,427 | -€8,211 | +€216 | +2.6% |
| Operating profit (loss) | 9901 | -€8,940 | -€8,769 | +€171 | +1.9% |
| Financial income | 75/76B | €23,316 | €20,518 | -€2,798 | -12.0% |
| Recurring financial income | 75 | €23,316 | €20,518 | -€2,798 | -12.0% |
| Financial charges | 65/66B | €404 | €395,966 | +€395,561 | +97,865% |
| Recurring financial charges | 65 | €404 | €560 | +€156 | +38.6% |
| Non-recurring financial charges | 66B | - | €395,405 | +€395,405 | |
| Profit (loss) for the period before taxes | 9903 | €13,972 | -€384,217 | -€398,189 | |
| Profit (loss) for the period | 9904 | €13,972 | -€384,217 | -€398,189 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,972 | -€384,217 | -€398,189 |
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 31 October 2026 via checked.be.