A.B.E.S.: 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.
What changed
A.B.E.S.
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€217,977
2024 · €175,654+€42,323
Equity
€569,492
2024 · €587,330-€17,838
Cash
€35,649
2024 · €49,597-€13,948
Balance sheet total
€2.0m
2024 · €1.8m+€163,268
Largest movements
Assets
- Current investments +€150,480
up €150,480 (+150.5%), from €100,000 to €250,480
Equity and liabilities
- Other debts +€220,123
up €220,123 (+3257.2%), from €6,758 to €226,881
- Debts after one year -€129,628
down €129,628 (-15.6%), from €829,422 to €699,794
- Trade debts +€36,948
up €36,948 (+39.8%), from €92,787 to €129,735
- Short-term financial debts +€35,564
up €35,564 (+120.8%), from €29,450 to €65,014
- Tax, wage and social debts +€20,912
up €20,912 (+16.1%), from €130,015 to €150,927
of which Remuneration and social security: +€18,973
Income statement
- Gross operating margin +€225,489
up €225,489 (+28.5%), from €790,765 to €1.0m
- Staff costs +€142,817
up €142,817 (+32.9%), from €433,787 to €576,604
- Other operating charges +€28,368
up €28,368 (+131.1%), from €21,638 to €50,006
- Taxes +€19,948
up €19,948 (+27.8%), from €71,664 to €91,612
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.
Result 2024
€175,654
Gross operating margin
+€225,489
Staff costs
-€142,817
Depreciation
-€6,006
Other operating charges
-€28,368
Financial income
+€3,142
Financial charges
+€5,519
Taxes
-€19,948
Deferred taxes and other
+€5,313
Result 2025
€217,977
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.
From operations
+€533,699
Investment
-€214,955
Financing
-€332,692
Cash 2024
€49,597
From operations (derived)
+€533,699
Net result for the year
+€217,977
Depreciation
+€59,709
Receivables within one year
-€11,164
Deferred charges and accrued income
-€10,807
Trade debts
+€36,948
Tax, wage and social debts
+€20,912
Other debts
+€220,123
Investment (derived)
-€214,955
Investment in fixed assets (net)
-€64,475
Current investments
-€150,480
Financing
-€332,692
Debts after one year
-€129,628
Current portion of long-term debt
-€2,812
Short-term financial debts
+€35,564
Contributions, distributions and other
-€235,815
Cash 2025
€35,649
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,808,203 | €1,971,471 | +€163,268 | +9.0% |
| Fixed assets | 21/28 | €1,313,245 | €1,318,010 | +€4,765 | +0.4% |
| Intangible fixed assets | 21 | €526,861 | €530,843 | +€3,982 | +0.8% |
| Tangible fixed assets | 22/27 | €783,792 | €784,575 | +€783 | +0.1% |
| Land and buildings | 22 | €775,000 | €775,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,550 | €806 | -€744 | -48.0% |
| Furniture and vehicles | 24 | €7,242 | €8,769 | +€1,527 | +21.1% |
| Financial fixed assets | 28 | €2,592 | €2,592 | = | 0.0% |
| Current assets | 29/58 | €494,958 | €653,461 | +€158,503 | +32.0% |
| Amounts receivable within one year | 40/41 | €325,616 | €336,780 | +€11,164 | +3.4% |
| Trade receivables | 40 | €325,458 | €327,925 | +€2,467 | +0.8% |
| Other amounts receivable | 41 | €158 | €8,855 | +€8,697 | +5497.0% |
| Current investments | 50/53 | €100,000 | €250,480 | +€150,480 | +150.5% |
| Cash at bank and in hand | 54/58 | €49,597 | €35,649 | -€13,948 | -28.1% |
| Deferred charges and accrued income | 490/1 | €19,745 | €30,551 | +€10,807 | +54.7% |
| Total equity and liabilities | 10/49 | €1,808,203 | €1,971,471 | +€163,268 | +9.0% |
| Equity | 10/15 | €587,330 | €569,492 | -€17,838 | -3.0% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Reserves | 13 | €548,730 | €530,892 | -€17,838 | -3.3% |
| Tax-exempt reserves | 132 | €134,720 | €255,707 | +€120,987 | +89.8% |
| Distributable reserves | 133 | €414,010 | €275,185 | -€138,825 | -33.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,220,873 | €1,401,979 | +€181,106 | +14.8% |
| Amounts payable after more than one year | 17 | €829,422 | €699,794 | -€129,628 | -15.6% |
| Financial debts | 170/4 | €829,422 | €699,794 | -€129,628 | -15.6% |
| Amounts payable within one year | 42/48 | €391,451 | €702,185 | +€310,735 | +79.4% |
| Current portion of amounts payable after more than one year | 42 | €132,440 | €129,628 | -€2,812 | -2.1% |
| Financial debts | 43 | €29,450 | €65,014 | +€35,564 | +120.8% |
| Credit institutions | 430/8 | €29,450 | €65,014 | +€35,564 | +120.8% |
| Trade debts | 44 | €92,787 | €129,735 | +€36,948 | +39.8% |
| Suppliers | 440/4 | €92,787 | €129,735 | +€36,948 | +39.8% |
| Taxes, remuneration and social security | 45 | €130,015 | €150,927 | +€20,912 | +16.1% |
| Taxes | 450/3 | €63,596 | €65,535 | +€1,939 | +3.0% |
| Remuneration and social security | 454/9 | €66,419 | €85,392 | +€18,973 | +28.6% |
| Other amounts payable | 47/48 | €6,758 | €226,881 | +€220,123 | +3257.2% |
| Remuneration, social security and pensions | 62 | €433,787 | €576,604 | +€142,817 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,703 | €59,709 | +€6,006 | +11.2% |
| Other operating charges | 640/8 | €21,638 | €50,006 | +€28,368 | +131.1% |
| Gross operating margin | 9900 | €790,765 | €1,016,253 | +€225,489 | +28.5% |
| Operating profit (loss) | 9901 | €281,636 | €329,934 | +€48,297 | +17.1% |
| Financial income | 75/76B | €3,281 | €6,423 | +€3,142 | +95.8% |
| Recurring financial income | 75 | €3,281 | €6,423 | +€3,142 | +95.8% |
| Financial charges | 65/66B | €37,600 | €32,081 | -€5,519 | -14.7% |
| Recurring financial charges | 65 | €37,600 | €32,081 | -€5,519 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €247,318 | €304,276 | +€56,958 | +23.0% |
| Transfer from deferred taxes | 780 | - | €5,313 | +€5,313 | |
| Income taxes | 67/77 | €71,664 | €91,612 | +€19,948 | +27.8% |
| Profit (loss) for the period | 9904 | €175,654 | €217,977 | +€42,323 | +24.1% |
| Transfer to tax-exempt reserves | 689 | €71,570 | €126,300 | +€54,730 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €104,084 | €91,677 | -€12,407 | -11.9% |
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 4 October 2026 via checked.be.