A.B.A. SYSTEM: 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.
A.B.A. SYSTEM
Largest movements
- Stocks and contracts +€7,566
new in 2025: €7,566
- Cash +€6,584
up €6,584 (+310.8%), from €2,118 to €8,702
mainly Trade debts (+€15,003) and Other debts (+€3,492)
- Financial fixed assets +€1,360
up €1,360 (+29.6%), from €4,595 to €5,955
- Receivables within one year +€1,344
up €1,344 (+113.2%), from €1,187 to €2,531
of which Other amounts receivable: +€1,344
- Trade debts +€15,003
up €15,003 (+785.4%), from €1,910 to €16,913
- Other debts +€3,492
new in 2025: €3,492
- Profit (loss) carried forward -€1,941
down €1,941 (-41.5%), from €4,681 to €2,740
- Tax, wage and social debts +€300
new in 2025: €300
- Gross operating margin -€893
down €893 (-3245.9%), from -€28 to -€920
- Other operating charges -€372
down €372 (-96.1%), from €387 to €15
- Financial income +€90
new in 2025: €90
- Financial charges +€11
up €11 (+11.6%), from €94 to €105
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 | €7,901 | €24,755 | +€16,854 | +213.3% |
| Fixed assets | 21/28 | €4,595 | €5,955 | +€1,360 | +29.6% |
| Financial fixed assets | 28 | €4,595 | €5,955 | +€1,360 | +29.6% |
| Current assets | 29/58 | €3,305 | €18,799 | +€15,494 | +468.8% |
| Stocks and contracts in progress | 3 | - | €7,566 | +€7,566 | |
| Stocks | 30/36 | - | €7,566 | +€7,566 | |
| Amounts receivable within one year | 40/41 | €1,187 | €2,531 | +€1,344 | +113.2% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | €187 | €1,531 | +€1,344 | +719.6% |
| Cash at bank and in hand | 54/58 | €2,118 | €8,702 | +€6,584 | +310.8% |
| Total equity and liabilities | 10/49 | €7,901 | €24,755 | +€16,854 | +213.3% |
| Equity | 10/15 | €5,990 | €4,049 | -€1,941 | -32.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,209 | €1,209 | = | 0.0% |
| Distributable reserves | 133 | €1,209 | €1,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,681 | €2,740 | -€1,941 | -41.5% |
| Amounts payable | 17/49 | €1,910 | €20,705 | +€18,795 | +983.9% |
| Amounts payable within one year | 42/48 | €1,910 | €20,705 | +€18,795 | +983.9% |
| Trade debts | 44 | €1,910 | €16,913 | +€15,003 | +785.4% |
| Suppliers | 440/4 | €1,910 | €16,913 | +€15,003 | +785.4% |
| Taxes, remuneration and social security | 45 | - | €300 | +€300 | |
| Taxes | 450/3 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | - | €3,492 | +€3,492 | |
| Other operating charges | 640/8 | €387 | €15 | -€372 | -96.1% |
| Gross operating margin | 9900 | -€28 | -€920 | -€893 | -3245.9% |
| Operating profit (loss) | 9901 | -€415 | -€935 | -€521 | -125.5% |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €94 | €105 | +€11 | +11.6% |
| Recurring financial charges | 65 | €94 | €105 | +€11 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€509 | -€950 | -€441 | -86.7% |
| Income taxes | 67/77 | - | -€9 | -€9 | |
| Profit (loss) for the period | 9904 | -€509 | -€941 | -€432 | -85.0% |
| Transfer from tax-exempt reserves | 789 | €3,100 | - | -€3,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,591 | -€941 | -€3,532 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.