A.B. & C.D. Compta: 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.D. Compta
Largest movements
- Cash -€33,664
down €33,664 (-18.7%), from €179,644 to €145,980
mainly Other debts (-€52,650) and Contributions, distributions and other (-€25,000)
- Receivables within one year +€6,759
new in 2025: €6,759
of which Trade receivables: +€6,479
- Tangible fixed assets -€5,520
down €5,520 (-3.6%), from €153,399 to €147,879
of which Furniture and vehicles: -€4,749
- Other debts -€52,650
down €52,650 (-64.4%), from €81,811 to €29,161
- Reserves +€18,182
up €18,182 (+57.1%), from €31,818 to €50,000
- Debts after one year -€6,045
down €6,045 (-16.2%), from €37,266 to €31,222
- Profit (loss) carried forward +€4,433
up €4,433 (+3.2%), from €138,193 to €142,626
- Gross operating margin +€11,586
up €11,586 (+13.2%), from €87,952 to €99,538
- Purchases and services +€11,112
up €11,112 (+12.3%), from €90,249 to €101,361
- Staff costs +€6,952
up €6,952 (+56.0%), from €12,412 to €19,364
- Financial charges +€3,424
up €3,424 (+168%), from €2,044 to €5,468
- Other operating charges +€2,837
up €2,837 (+188%), from €1,508 to €4,345
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 | €333,597 | €302,549 | -€31,048 | -9.3% |
| Fixed assets | 21/28 | €153,399 | €147,879 | -€5,520 | -3.6% |
| Tangible fixed assets | 22/27 | €153,399 | €147,879 | -€5,520 | -3.6% |
| Furniture and vehicles | 24 | €11,225 | €6,476 | -€4,749 | -42.3% |
| Other tangible fixed assets | 26 | €142,173 | €141,403 | -€770 | -0.5% |
| Current assets | 29/58 | €180,198 | €154,670 | -€25,528 | -14.2% |
| Amounts receivable within one year | 40/41 | - | €6,759 | +€6,759 | |
| Trade receivables | 40 | - | €6,479 | +€6,479 | |
| Other amounts receivable | 41 | - | €280 | +€280 | |
| Cash at bank and in hand | 54/58 | €179,644 | €145,980 | -€33,664 | -18.7% |
| Deferred charges and accrued income | 490/1 | €554 | €1,931 | +€1,377 | +248% |
| Total equity and liabilities | 10/49 | €333,597 | €302,549 | -€31,048 | -9.3% |
| Equity | 10/15 | €188,611 | €211,226 | +€22,615 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,818 | €50,000 | +€18,182 | +57.1% |
| Distributable reserves | 133 | €31,818 | €50,000 | +€18,182 | +57.1% |
| Profit (loss) carried forward | 14 | €138,193 | €142,626 | +€4,433 | +3.2% |
| Amounts payable | 17/49 | €144,986 | €91,323 | -€53,663 | -37.0% |
| Amounts payable after more than one year | 17 | €37,266 | €31,222 | -€6,045 | -16.2% |
| Financial debts | 170/4 | €37,266 | €31,222 | -€6,045 | -16.2% |
| Amounts payable within one year | 42/48 | €107,720 | €60,102 | -€47,618 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €5,834 | €6,045 | +€210 | +3.6% |
| Trade debts | 44 | €391 | €2,836 | +€2,446 | +626% |
| Suppliers | 440/4 | €391 | €2,836 | +€2,446 | +626% |
| Taxes, remuneration and social security | 45 | €19,684 | €22,059 | +€2,375 | +12.1% |
| Taxes | 450/3 | €18,796 | €17,639 | -€1,157 | -6.2% |
| Remuneration and social security | 454/9 | €888 | €4,420 | +€3,532 | +397% |
| Other amounts payable | 47/48 | €81,811 | €29,161 | -€52,650 | -64.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,249 | €101,361 | +€11,112 | +12.3% |
| Remuneration, social security and pensions | 62 | €12,412 | €19,364 | +€6,952 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,836 | €6,208 | +€372 | +6.4% |
| Other operating charges | 640/8 | €1,508 | €4,345 | +€2,837 | +188% |
| Gross operating margin | 9900 | €87,952 | €99,538 | +€11,586 | +13.2% |
| Operating profit (loss) | 9901 | €68,197 | €69,622 | +€1,425 | +2.1% |
| Financial charges | 65/66B | €2,044 | €5,468 | +€3,424 | +168% |
| Recurring financial charges | 65 | €2,044 | €5,468 | +€3,424 | +168% |
| Profit (loss) for the period before taxes | 9903 | €66,153 | €64,153 | -€1,999 | -3.0% |
| Income taxes | 67/77 | €16,255 | €16,538 | +€283 | +1.7% |
| Profit (loss) for the period | 9904 | €49,898 | €47,615 | -€2,282 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,898 | €47,615 | -€2,282 | -4.6% |
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 21 October 2026 via checked.be.