A.B.C. - Clôture: 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. - Clôture
Largest movements
- Receivables within one year +€39,068
up €39,068 (+134%), from €29,214 to €68,282
of which Trade receivables: +€19,631
- Cash -€22,154
down €22,154 (-83.5%), from €26,526 to €4,372
mainly Receivables within one year (-€39,068) and Trade debts (-€12,351)
- Stocks and contracts -€7,682
down €7,682 (-43.9%), from €17,500 to €9,818
- Financial fixed assets -€4,781
no longer reported in 2025 (was €4,781)
- Tangible fixed assets -€4,075
down €4,075 (-36.1%), from €11,301 to €7,226
- Trade debts -€12,351
down €12,351 (-76.2%), from €16,199 to €3,848
- Reserves +€11,084
up €11,084 (+33.4%), from €33,202 to €44,286
of which Distributable reserves: +€11,084
- Current portion of long-term debt -€9,546
down €9,546 (-61.4%), from €15,546 to €6,000
- Other debts +€9,223
up €9,223 (+152%), from €6,048 to €15,271
- Tax, wage and social debts +€1,155
up €1,155 (+37.6%), from €3,074 to €4,229
- Gross operating margin +€15,724
up €15,724 (+46.0%), from €34,189 to €49,913
- Depreciation -€3,388
down €3,388 (-34.5%), from €9,827 to €6,439
- Taxes +€1,777
up €1,777 (+21.0%), from €8,452 to €10,229
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 | €92,687 | €92,366 | -€321 | -0.3% |
| Fixed assets | 21/28 | €16,083 | €7,226 | -€8,856 | -55.1% |
| Tangible fixed assets | 22/27 | €11,301 | €7,226 | -€4,075 | -36.1% |
| Furniture and vehicles | 24 | €11,301 | €7,226 | -€4,075 | -36.1% |
| Financial fixed assets | 28 | €4,781 | - | -€4,781 | |
| Current assets | 29/58 | €76,605 | €85,140 | +€8,535 | +11.1% |
| Stocks and contracts in progress | 3 | €17,500 | €9,818 | -€7,682 | -43.9% |
| Stocks | 30/36 | €17,500 | €9,818 | -€7,682 | -43.9% |
| Amounts receivable within one year | 40/41 | €29,214 | €68,282 | +€39,068 | +134% |
| Trade receivables | 40 | €10,515 | €30,146 | +€19,631 | +187% |
| Other amounts receivable | 41 | €18,699 | €38,136 | +€19,437 | +104% |
| Cash at bank and in hand | 54/58 | €26,526 | €4,372 | -€22,154 | -83.5% |
| Deferred charges and accrued income | 490/1 | €3,365 | €2,667 | -€698 | -20.7% |
| Total equity and liabilities | 10/49 | €92,687 | €92,366 | -€321 | -0.3% |
| Equity | 10/15 | €51,802 | €62,886 | +€11,084 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,202 | €44,286 | +€11,084 | +33.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,342 | €42,426 | +€11,084 | +35.4% |
| Amounts payable | 17/49 | €40,885 | €29,480 | -€11,405 | -27.9% |
| Amounts payable within one year | 42/48 | €40,867 | €29,347 | -€11,520 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €15,546 | €6,000 | -€9,546 | -61.4% |
| Trade debts | 44 | €16,199 | €3,848 | -€12,351 | -76.2% |
| Suppliers | 440/4 | €16,199 | €3,848 | -€12,351 | -76.2% |
| Taxes, remuneration and social security | 45 | €3,074 | €4,229 | +€1,155 | +37.6% |
| Taxes | 450/3 | €3,074 | €4,229 | +€1,155 | +37.6% |
| Other amounts payable | 47/48 | €6,048 | €15,271 | +€9,223 | +152% |
| Accrued charges and deferred income | 492/3 | €18 | €133 | +€115 | +637% |
| Non-recurring operating income | 76A | €387 | €420 | +€33 | +8.4% |
| Remuneration, social security and pensions | 62 | €5,485 | €5,307 | -€178 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,827 | €6,439 | -€3,388 | -34.5% |
| Other operating charges | 640/8 | €923 | €1,034 | +€111 | +12.0% |
| Non-recurring operating charges | 66A | - | €14,391 | +€14,391 | |
| Gross operating margin | 9900 | €34,189 | €49,913 | +€15,724 | +46.0% |
| Operating profit (loss) | 9901 | €17,954 | €22,742 | +€4,788 | +26.7% |
| Financial income | 75/76B | €1 | €2 | +€1 | +200% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +200% |
| Financial charges | 65/66B | €1,250 | €1,431 | +€181 | +14.5% |
| Recurring financial charges | 65 | €1,250 | €1,431 | +€181 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €16,705 | €21,313 | +€4,608 | +27.6% |
| Income taxes | 67/77 | €8,452 | €10,229 | +€1,777 | +21.0% |
| Profit (loss) for the period | 9904 | €8,253 | €11,084 | +€2,831 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,253 | €11,084 | +€2,831 | +34.3% |
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 28 October 2026 via checked.be.