1ABP: 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.
1ABP
Largest movements
- Receivables within one year -€1,310
down €1,310 (-47.2%), from €2,776 to €1,467
of which Trade receivables: -€922
- Profit (loss) carried forward -€4,776
down €4,776 (-5.7%), from -€84,288 to -€89,064
- Trade debts +€2,247
up €2,247 (+130.2%), from €1,726 to €3,973
- Depreciation -€8,000
no longer reported in 2025 (was €8,000)
- Gross operating margin -€2,278
down €2,278, from €67 to -€2,211
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.
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 | €89,356 | €87,130 | -€2,226 | -2.5% |
| Fixed assets | 21/28 | €398 | €398 | = | 0.0% |
| Financial fixed assets | 28 | €398 | €398 | = | 0.0% |
| Current assets | 29/58 | €88,958 | €86,732 | -€2,226 | -2.5% |
| Stocks and contracts in progress | 3 | €15,967 | €15,733 | -€234 | -1.5% |
| Stocks | 30/36 | €15,967 | €15,733 | -€234 | -1.5% |
| Amounts receivable within one year | 40/41 | €2,776 | €1,467 | -€1,310 | -47.2% |
| Trade receivables | 40 | €2,313 | €1,392 | -€922 | -39.8% |
| Other amounts receivable | 41 | €463 | €75 | -€388 | -83.8% |
| Cash at bank and in hand | 54/58 | €70,214 | €69,532 | -€682 | -1.0% |
| Total equity and liabilities | 10/49 | €89,356 | €87,130 | -€2,226 | -2.5% |
| Equity | 10/15 | -€22,463 | -€27,240 | -€4,776 | -21.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €325 | €325 | = | 0.0% |
| Non-distributable reserves | 130/1 | €325 | €325 | = | 0.0% |
| Legal reserve | 130 | €325 | €325 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,288 | -€89,064 | -€4,776 | -5.7% |
| Amounts payable | 17/49 | €111,819 | €114,370 | +€2,551 | +2.3% |
| Amounts payable within one year | 42/48 | €111,819 | €114,370 | +€2,551 | +2.3% |
| Trade debts | 44 | €1,726 | €3,973 | +€2,247 | +130.2% |
| Suppliers | 440/4 | €1,726 | €3,973 | +€2,247 | +130.2% |
| Advances received on contracts in progress | 46 | €5,227 | €5,528 | +€301 | +5.7% |
| Taxes, remuneration and social security | 45 | - | €3 | +€3 | |
| Taxes | 450/3 | - | €3 | +€3 | |
| Other amounts payable | 47/48 | €104,865 | €104,866 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,000 | - | -€8,000 | |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Non-recurring operating charges | 66A | - | €2,100 | +€2,100 | |
| Gross operating margin | 9900 | €67 | -€2,211 | -€2,278 | |
| Operating profit (loss) | 9901 | -€8,379 | -€4,760 | +€3,619 | +43.2% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €5 | €16 | +€11 | +209.1% |
| Recurring financial charges | 65 | €5 | €16 | +€11 | +209.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,383 | -€4,776 | +€3,606 | +43.0% |
| Profit (loss) for the period | 9904 | -€8,383 | -€4,776 | +€3,606 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,383 | -€4,776 | +€3,606 | +43.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.