A.B.E.O.: 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.E.O.
Largest movements
- Receivables after one year -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Receivables within one year -€5,331
down €5,331 (-29.4%), from €18,147 to €12,816
of which Other amounts receivable: -€7,967
- Deferred charges and accrued income +€1,482
up €1,482 (+755.9%), from €196 to €1,678
- Cash -€1,387
down €1,387 (-5.5%), from €25,284 to €23,897
mainly Contributions, distributions and other (-€41,000) and Investment in fixed assets (net) (-€1,979)
- Profit (loss) carried forward -€34,042
down €34,042 (-82.2%), from €41,436 to €7,394
- Other debts +€19,158
up €19,158 (+2230.2%), from €859 to €20,017
- Tax, wage and social debts -€1,653
down €1,653 (-14.5%), from €11,385 to €9,732
of which Taxes: -€1,973
- Trade debts +€1,083
up €1,083 (+140.7%), from €770 to €1,853
- Short-term financial debts +€733
up €733 (+544.5%), from €135 to €867
- Gross operating margin +€4,492
up €4,492 (+53.5%), from €8,400 to €12,893
- Taxes +€830
up €830 (+28.4%), from €2,923 to €3,753
- Depreciation +€674
up €674 (+77.7%), from €868 to €1,542
- Financial income -€390
down €390 (-63.3%), from €616 to €226
- Other operating charges +€206
up €206 (+40.2%), from €511 to €717
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 | €57,163 | €42,363 | -€14,800 | -25.9% |
| Fixed assets | 21/28 | €3,537 | €3,973 | +€437 | +12.3% |
| Tangible fixed assets | 22/27 | €3,537 | €3,973 | +€437 | +12.3% |
| Furniture and vehicles | 24 | €3,537 | €3,973 | +€437 | +12.3% |
| Current assets | 29/58 | €53,627 | €38,390 | -€15,236 | -28.4% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100.0% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €18,147 | €12,816 | -€5,331 | -29.4% |
| Trade receivables | 40 | €9,680 | €12,316 | +€2,636 | +27.2% |
| Other amounts receivable | 41 | €8,467 | €500 | -€7,967 | -94.1% |
| Cash at bank and in hand | 54/58 | €25,284 | €23,897 | -€1,387 | -5.5% |
| Deferred charges and accrued income | 490/1 | €196 | €1,678 | +€1,482 | +755.9% |
| Total equity and liabilities | 10/49 | €57,163 | €42,363 | -€14,800 | -25.9% |
| Equity | 10/15 | €43,936 | €9,894 | -€34,042 | -77.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,436 | €7,394 | -€34,042 | -82.2% |
| Amounts payable | 17/49 | €13,227 | €32,469 | +€19,242 | +145.5% |
| Amounts payable within one year | 42/48 | €13,149 | €32,469 | +€19,321 | +146.9% |
| Financial debts | 43 | €135 | €867 | +€733 | +544.5% |
| Credit institutions | 430/8 | €135 | €867 | +€733 | +544.5% |
| Trade debts | 44 | €770 | €1,853 | +€1,083 | +140.7% |
| Suppliers | 440/4 | €770 | €1,853 | +€1,083 | +140.7% |
| Taxes, remuneration and social security | 45 | €11,385 | €9,732 | -€1,653 | -14.5% |
| Taxes | 450/3 | €11,385 | €9,412 | -€1,973 | -17.3% |
| Remuneration and social security | 454/9 | - | €320 | +€320 | |
| Other amounts payable | 47/48 | €859 | €20,017 | +€19,158 | +2230.2% |
| Accrued charges and deferred income | 492/3 | €78 | €0 | -€78 | -100.0% |
| Non-recurring operating income | 76A | €19 | €0 | -€19 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €1,542 | +€674 | +77.7% |
| Other operating charges | 640/8 | €511 | €717 | +€206 | +40.2% |
| Gross operating margin | 9900 | €8,400 | €12,893 | +€4,492 | +53.5% |
| Operating profit (loss) | 9901 | €7,021 | €10,633 | +€3,612 | +51.4% |
| Financial income | 75/76B | €616 | €226 | -€390 | -63.3% |
| Recurring financial income | 75 | €616 | €226 | -€390 | -63.3% |
| Financial charges | 65/66B | €244 | €148 | -€95 | -39.1% |
| Recurring financial charges | 65 | €244 | €148 | -€95 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €7,393 | €10,711 | +€3,318 | +44.9% |
| Income taxes | 67/77 | €2,923 | €3,753 | +€830 | +28.4% |
| Profit (loss) for the period | 9904 | €4,470 | €6,958 | +€2,487 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,470 | €6,958 | +€2,487 | +55.6% |
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 6 October 2026 via checked.be.