A B A FINANCES: 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.
A B A FINANCES
Largest movements
- Current investments +€369,560
new in 2025: €369,560
- Cash -€307,041
down €307,041 (-46.2%), from €664,449 to €357,407
mainly Current investments (-€369,560) and Receivables within one year (-€157,268)
- Receivables within one year +€157,268
up €157,268 (+453%), from €34,683 to €191,950
of which Other amounts receivable: +€144,248
- Intangible fixed assets -€114,499
down €114,499 (-29.9%), from €382,734 to €268,235
- Reserves +€140,000
up €140,000 (+72.9%), from €192,000 to €332,000
of which Distributable reserves: +€140,000
- Trade debts -€25,745
down €25,745 (-53.9%), from €47,746 to €22,000
- Other debts -€20,551
down €20,551 (-37.2%), from €55,318 to €34,768
- Gross operating margin -€104,969
down €104,969 (-20.1%), from €522,493 to €417,524
- Turnover -€60,735
down €60,735 (-8.8%), from €688,821 to €628,086
- Purchases and services +€46,734
up €46,734 (+28.1%), from €166,328 to €213,062
- Staff costs -€30,484
down €30,484 (-32.6%), from €93,650 to €63,166
- Financial income +€19,324
up €19,324 (+1,473%), from €1,312 to €20,636
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 | €1,158,371 | €1,267,383 | +€109,012 | +9.4% |
| Fixed assets | 21/28 | €459,239 | €348,464 | -€110,775 | -24.1% |
| Intangible fixed assets | 21 | €382,734 | €268,235 | -€114,499 | -29.9% |
| Tangible fixed assets | 22/27 | €76,321 | €80,045 | +€3,724 | +4.9% |
| Furniture and vehicles | 24 | €65,618 | €71,185 | +€5,566 | +8.5% |
| Other tangible fixed assets | 26 | €10,703 | €8,860 | -€1,843 | -17.2% |
| Financial fixed assets | 28 | €184 | €184 | = | 0.0% |
| Current assets | 29/58 | €699,132 | €918,918 | +€219,787 | +31.4% |
| Amounts receivable within one year | 40/41 | €34,683 | €191,950 | +€157,268 | +453% |
| Trade receivables | 40 | €1,201 | €14,220 | +€13,019 | +1,084% |
| Other amounts receivable | 41 | €33,482 | €177,730 | +€144,248 | +431% |
| Current investments | 50/53 | - | €369,560 | +€369,560 | |
| Cash at bank and in hand | 54/58 | €664,449 | €357,407 | -€307,041 | -46.2% |
| Total equity and liabilities | 10/49 | €1,158,371 | €1,267,383 | +€109,012 | +9.4% |
| Equity | 10/15 | €992,725 | €1,135,366 | +€142,641 | +14.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €192,000 | €332,000 | +€140,000 | +72.9% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €190,000 | €330,000 | +€140,000 | +73.7% |
| Profit (loss) carried forward | 14 | €780,265 | €782,906 | +€2,641 | +0.3% |
| Amounts payable | 17/49 | €165,646 | €132,016 | -€33,629 | -20.3% |
| Amounts payable within one year | 42/48 | €165,646 | €131,766 | -€33,879 | -20.5% |
| Trade debts | 44 | €47,746 | €22,000 | -€25,745 | -53.9% |
| Suppliers | 440/4 | €47,746 | €22,000 | -€25,745 | -53.9% |
| Taxes, remuneration and social security | 45 | €62,582 | €74,999 | +€12,417 | +19.8% |
| Taxes | 450/3 | €19,808 | €37,808 | +€18,000 | +90.9% |
| Remuneration and social security | 454/9 | €42,774 | €37,191 | -€5,583 | -13.1% |
| Other amounts payable | 47/48 | €55,318 | €34,768 | -€20,551 | -37.2% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Turnover | 70 | €688,821 | €628,086 | -€60,735 | -8.8% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €166,328 | €213,062 | +€46,734 | +28.1% |
| Remuneration, social security and pensions | 62 | €93,650 | €63,166 | -€30,484 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,730 | €128,521 | -€9,209 | -6.7% |
| Other operating charges | 640/8 | €6,671 | €9,029 | +€2,359 | +35.4% |
| Non-recurring operating charges | 66A | €2,602 | €25,877 | +€23,276 | +895% |
| Gross operating margin | 9900 | €522,493 | €417,524 | -€104,969 | -20.1% |
| Operating profit (loss) | 9901 | €281,841 | €190,931 | -€90,910 | -32.3% |
| Financial income | 75/76B | €1,312 | €20,636 | +€19,324 | +1,473% |
| Recurring financial income | 75 | €1,312 | €20,636 | +€19,324 | +1,473% |
| Financial charges | 65/66B | €383 | €438 | +€55 | +14.2% |
| Recurring financial charges | 65 | €383 | €438 | +€55 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €282,769 | €211,128 | -€71,641 | -25.3% |
| Income taxes | 67/77 | €86,540 | €68,487 | -€18,053 | -20.9% |
| Profit (loss) for the period | 9904 | €196,229 | €142,641 | -€53,588 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €196,229 | €142,641 | -€53,588 | -27.3% |
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 25 October 2026 via checked.be.