AA Focus: 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.
AA Focus
Largest movements
- Receivables within one year -€23,588
down €23,588 (-97.4%), from €24,209 to €620
of which Trade receivables: -€17,081
- Cash -€2,380
down €2,380 (-98.1%), from €2,425 to €45
mainly Other debts (-€9,736) and Net result for the year (-€9,476)
- Other debts -€9,736
down €9,736 (-99.4%), from €9,796 to €60
- Profit (loss) carried forward -€9,476
down €9,476, from €7,781 to -€1,695
- Trade debts -€3,762
down €3,762 (-92.6%), from €4,062 to €300
- Tax, wage and social debts -€2,994
no longer reported in 2025 (was €2,994)
- Gross operating margin -€7,776
down €7,776, from €2,014 to -€5,762
- Other operating charges +€3,086
new in 2025: €3,086
- Financial charges +€750
up €750 (+1,021%), from €74 to €824
- Taxes -€540
no longer reported in 2025 (was €540)
- Financial income +€195
new in 2025: €195
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 | €26,633 | €665 | -€25,968 | -97.5% |
| Current assets | 29/58 | €26,633 | €665 | -€25,968 | -97.5% |
| Amounts receivable within one year | 40/41 | €24,209 | €620 | -€23,588 | -97.4% |
| Trade receivables | 40 | €17,444 | €363 | -€17,081 | -97.9% |
| Other amounts receivable | 41 | €6,765 | €257 | -€6,507 | -96.2% |
| Cash at bank and in hand | 54/58 | €2,425 | €45 | -€2,380 | -98.1% |
| Total equity and liabilities | 10/49 | €26,633 | €665 | -€25,968 | -97.5% |
| Equity | 10/15 | €9,781 | €305 | -€9,476 | -96.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,781 | -€1,695 | -€9,476 | |
| Amounts payable | 17/49 | €16,852 | €360 | -€16,492 | -97.9% |
| Amounts payable within one year | 42/48 | €16,852 | €360 | -€16,492 | -97.9% |
| Trade debts | 44 | €4,062 | €300 | -€3,762 | -92.6% |
| Suppliers | 440/4 | €4,062 | €300 | -€3,762 | -92.6% |
| Taxes, remuneration and social security | 45 | €2,994 | - | -€2,994 | |
| Taxes | 450/3 | €2,994 | - | -€2,994 | |
| Other amounts payable | 47/48 | €9,796 | €60 | -€9,736 | -99.4% |
| Other operating charges | 640/8 | - | €3,086 | +€3,086 | |
| Gross operating margin | 9900 | €2,014 | -€5,762 | -€7,776 | |
| Operating profit (loss) | 9901 | €2,014 | -€8,848 | -€10,862 | |
| Financial income | 75/76B | - | €195 | +€195 | |
| Recurring financial income | 75 | - | €195 | +€195 | |
| Financial charges | 65/66B | €74 | €824 | +€750 | +1,021% |
| Recurring financial charges | 65 | €74 | €824 | +€750 | +1,021% |
| Profit (loss) for the period before taxes | 9903 | €1,941 | -€9,476 | -€11,417 | |
| Income taxes | 67/77 | €540 | - | -€540 | |
| Profit (loss) for the period | 9904 | €1,401 | -€9,476 | -€10,877 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,401 | -€9,476 | -€10,877 |
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 18 October 2026 via checked.be.