A.B. CREATION: 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. CREATION
Largest movements
- Cash -€2,204
down €2,204 (-63.7%), from €3,461 to €1,257
mainly Current portion of long-term debt (-€2,420) and Other debts (-€1,306)
- Tangible fixed assets -€1,289
down €1,289 (-82.5%), from €1,561 to €272
of which Furniture and vehicles: -€1,289
- Receivables within one year +€434
up €434 (+3.6%), from €12,181 to €12,614
of which Trade receivables: +€308
- Deferred charges and accrued income +€365
up €365 (+32.5%), from €1,122 to €1,486
- Current portion of long-term debt -€2,420
down €2,420 (-39.8%), from €6,077 to €3,657
- Other debts -€1,306
down €1,306 (-86.4%), from €1,513 to €206
- Trade debts +€999
up €999 (+30.2%), from €3,313 to €4,312
- Gross operating margin -€20,173
down €20,173 (-85.7%), from €23,527 to €3,354
- Other operating charges -€932
down €932 (-58.1%), from €1,602 to €670
- Financial charges +€397
up €397 (+48.7%), from €815 to €1,212
- Depreciation -€373
down €373 (-22.4%), from €1,662 to €1,289
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 | €18,325 | €15,630 | -€2,695 | -14.7% |
| Fixed assets | 21/28 | €1,561 | €272 | -€1,289 | -82.5% |
| Tangible fixed assets | 22/27 | €1,561 | €272 | -€1,289 | -82.5% |
| Furniture and vehicles | 24 | €1,561 | €272 | -€1,289 | -82.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €16,763 | €15,357 | -€1,406 | -8.4% |
| Amounts receivable within one year | 40/41 | €12,181 | €12,614 | +€434 | +3.6% |
| Trade receivables | 40 | €8,156 | €8,464 | +€308 | +3.8% |
| Other amounts receivable | 41 | €4,024 | €4,150 | +€126 | +3.1% |
| Cash at bank and in hand | 54/58 | €3,461 | €1,257 | -€2,204 | -63.7% |
| Deferred charges and accrued income | 490/1 | €1,122 | €1,486 | +€365 | +32.5% |
| Total equity and liabilities | 10/49 | €18,325 | €15,630 | -€2,695 | -14.7% |
| Equity | 10/15 | €7,422 | €7,455 | +€33 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,222 | €1,255 | +€33 | +2.7% |
| Amounts payable | 17/49 | €10,903 | €8,175 | -€2,728 | -25.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,903 | €8,175 | -€2,728 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €6,077 | €3,657 | -€2,420 | -39.8% |
| Trade debts | 44 | €3,313 | €4,312 | +€999 | +30.2% |
| Suppliers | 440/4 | €3,313 | €4,312 | +€999 | +30.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,513 | €206 | -€1,306 | -86.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,662 | €1,289 | -€373 | -22.4% |
| Other operating charges | 640/8 | €1,602 | €670 | -€932 | -58.1% |
| Non-recurring operating charges | 66A | €1,753 | - | -€1,753 | |
| Gross operating margin | 9900 | €23,527 | €3,354 | -€20,173 | -85.7% |
| Operating profit (loss) | 9901 | €18,510 | €1,395 | -€17,116 | -92.5% |
| Financial charges | 65/66B | €815 | €1,212 | +€397 | +48.7% |
| Recurring financial charges | 65 | €815 | €1,212 | +€397 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €17,695 | €183 | -€17,513 | -99.0% |
| Income taxes | 67/77 | €0 | €150 | +€150 | |
| Profit (loss) for the period | 9904 | €17,695 | €33 | -€17,663 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,695 | €33 | -€17,663 | -99.8% |
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.