A.B.C. IMPRESSION: 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.C. IMPRESSION
Largest movements
- Receivables within one year +€17,992
up €17,992 (+78.9%), from €22,807 to €40,799
of which Trade receivables: +€17,869
- Cash +€5,612
up €5,612 (+47.2%), from €11,895 to €17,507
mainly Other debts (+€10,177) and Net result for the year (+€9,301)
- Stocks and contracts -€4,098
down €4,098 (-22.5%), from €18,246 to €14,148
- Tangible fixed assets +€1,727
up €1,727 (+5.3%), from €32,283 to €34,009
of which Land and buildings: +€928
- Reserves +€19,895
up €19,895 (+641.8%), from €3,100 to €22,995
of which Distributable reserves: +€19,895
- Profit (loss) carried forward -€10,594
no longer reported in 2025 (was €10,594)
- Other debts +€10,177
new in 2025: €10,177
- Tax, wage and social debts +€2,895
up €2,895 (+26.4%), from €10,950 to €13,845
of which Remuneration and social security: +€1,461
- Debts after one year -€1,875
down €1,875 (-17.2%), from €10,875 to €9,000
- Gross operating margin +€21,041
up €21,041 (+113.3%), from €18,578 to €39,619
- Taxes +€1,605
up €1,605, from -€4 to €1,601
- Financial income +€1,502
up €1,502 (+1030.4%), from €146 to €1,648
- Depreciation +€892
up €892 (+24.2%), from €3,685 to €4,577
- Financial charges +€728
up €728 (+40.8%), from €1,786 to €2,514
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 | €86,313 | €107,329 | +€21,016 | +24.3% |
| Fixed assets | 21/28 | €32,283 | €34,009 | +€1,727 | +5.3% |
| Tangible fixed assets | 22/27 | €32,283 | €34,009 | +€1,727 | +5.3% |
| Land and buildings | 22 | €29,378 | €30,305 | +€928 | +3.2% |
| Plant, machinery and equipment | 23 | €2,905 | €3,704 | +€799 | +27.5% |
| Current assets | 29/58 | €54,030 | €73,320 | +€19,290 | +35.7% |
| Stocks and contracts in progress | 3 | €18,246 | €14,148 | -€4,098 | -22.5% |
| Stocks | 30/36 | €18,246 | €14,148 | -€4,098 | -22.5% |
| Amounts receivable within one year | 40/41 | €22,807 | €40,799 | +€17,992 | +78.9% |
| Trade receivables | 40 | €22,733 | €40,602 | +€17,869 | +78.6% |
| Other amounts receivable | 41 | €73 | €197 | +€123 | +168.1% |
| Cash at bank and in hand | 54/58 | €11,895 | €17,507 | +€5,612 | +47.2% |
| Deferred charges and accrued income | 490/1 | €1,082 | €866 | -€216 | -20.0% |
| Total equity and liabilities | 10/49 | €86,313 | €107,329 | +€21,016 | +24.3% |
| Equity | 10/15 | €44,694 | €53,995 | +€9,301 | +20.8% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €22,995 | +€19,895 | +641.8% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | - | €19,895 | +€19,895 | |
| Profit (loss) carried forward | 14 | €10,594 | - | -€10,594 | |
| Amounts payable | 17/49 | €41,619 | €53,334 | +€11,715 | +28.1% |
| Amounts payable after more than one year | 17 | €10,875 | €9,000 | -€1,875 | -17.2% |
| Financial debts | 170/4 | €10,875 | €9,000 | -€1,875 | -17.2% |
| Amounts payable within one year | 42/48 | €30,744 | €43,759 | +€13,015 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | €1,875 | +€375 | +25.0% |
| Trade debts | 44 | €18,294 | €17,862 | -€432 | -2.4% |
| Suppliers | 440/4 | €18,294 | €17,862 | -€432 | -2.4% |
| Taxes, remuneration and social security | 45 | €10,950 | €13,845 | +€2,895 | +26.4% |
| Taxes | 450/3 | €6,917 | €8,350 | +€1,433 | +20.7% |
| Remuneration and social security | 454/9 | €4,033 | €5,494 | +€1,461 | +36.2% |
| Other amounts payable | 47/48 | - | €10,177 | +€10,177 | |
| Accrued charges and deferred income | 492/3 | - | €576 | +€576 | |
| Remuneration, social security and pensions | 62 | €18,032 | €18,007 | -€25 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,685 | €4,577 | +€892 | +24.2% |
| Other operating charges | 640/8 | €3,873 | €4,444 | +€571 | +14.7% |
| Non-recurring operating charges | 66A | €156 | €823 | +€667 | +428.9% |
| Gross operating margin | 9900 | €18,578 | €39,619 | +€21,041 | +113.3% |
| Operating profit (loss) | 9901 | -€7,168 | €11,768 | +€18,935 | |
| Financial income | 75/76B | €146 | €1,648 | +€1,502 | +1030.4% |
| Recurring financial income | 75 | €146 | €1,648 | +€1,502 | +1030.4% |
| Financial charges | 65/66B | €1,786 | €2,514 | +€728 | +40.8% |
| Recurring financial charges | 65 | €1,786 | €2,514 | +€728 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,808 | €10,901 | +€19,709 | |
| Income taxes | 67/77 | -€4 | €1,601 | +€1,605 | |
| Profit (loss) for the period | 9904 | -€8,804 | €9,301 | +€18,104 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,804 | €9,301 | +€18,104 |
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 9 October 2026 via checked.be.