A.B.C.C.A.: 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.C.C.A.
Largest movements
- Deferred charges and accrued income -€355
no longer reported in 2025 (was €355)
- Cash -€123
no longer reported in 2025 (was €123)
mainly Trade debts (-€742) and Net result for the year (-€414)
- Trade debts -€742
no longer reported in 2025 (was €742)
- Other debts +€678
up €678 (+4.2%), from €15,960 to €16,638
- Profit (loss) carried forward -€414
down €414 (-1.8%), from -€23,116 to -€23,530
- Purchases and services -€324
down €324 (-23.0%), from €1,408 to €1,084
- Turnover -€280
down €280 (-20.2%), from €1,385 to €1,105
- Financial charges -€55
down €55 (-61.1%), from €90 to €35
- Gross operating margin +€44
up €44, from -€23 to €21
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 | €1,646 | €1,168 | -€478 | -29.0% |
| Current assets | 29/58 | €1,646 | €1,168 | -€478 | -29.0% |
| Amounts receivable within one year | 40/41 | €1,168 | €1,168 | = | 0.0% |
| Other amounts receivable | 41 | €1,168 | €1,168 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €123 | - | -€123 | |
| Deferred charges and accrued income | 490/1 | €355 | - | -€355 | |
| Total equity and liabilities | 10/49 | €1,646 | €1,168 | -€478 | -29.0% |
| Equity | 10/15 | -€15,056 | -€15,470 | -€414 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,116 | -€23,530 | -€414 | -1.8% |
| Amounts payable | 17/49 | €16,702 | €16,638 | -€64 | -0.4% |
| Amounts payable within one year | 42/48 | €16,702 | €16,638 | -€64 | -0.4% |
| Trade debts | 44 | €742 | - | -€742 | |
| Suppliers | 440/4 | €742 | - | -€742 | |
| Other amounts payable | 47/48 | €15,960 | €16,638 | +€678 | +4.2% |
| Turnover | 70 | €1,385 | €1,105 | -€280 | -20.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,408 | €1,084 | -€324 | -23.0% |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.1% |
| Gross operating margin | 9900 | -€23 | €21 | +€44 | |
| Operating profit (loss) | 9901 | -€411 | -€379 | +€32 | +7.8% |
| Financial charges | 65/66B | €90 | €35 | -€55 | -61.1% |
| Recurring financial charges | 65 | €90 | €35 | -€55 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | -€501 | -€414 | +€87 | +17.4% |
| Profit (loss) for the period | 9904 | -€501 | -€414 | +€87 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€501 | -€414 | +€87 | +17.4% |
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 15 October 2026 via checked.be.