A.B. GESTION: 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. GESTION
Largest movements
- Cash +€28,220
up €28,220 (+3296.7%), from €856 to €29,076
mainly Depreciation (+€15,387) and Receivables within one year (+€12,717)
- Tangible fixed assets -€15,387
down €15,387 (-9.5%), from €161,895 to €146,508
of which Land and buildings: -€12,845
- Receivables within one year -€12,717
down €12,717 (-16.0%), from €79,249 to €66,532
of which Trade receivables: -€11,616
- Profit (loss) carried forward +€11,906
up €11,906 (+7.6%), from €157,279 to €169,185
- Tax, wage and social debts -€8,584
down €8,584 (-66.4%), from €12,919 to €4,335
- Trade debts -€3,206
down €3,206 (-89.0%), from €3,602 to €396
- Gross operating margin -€17,151
down €17,151 (-33.2%), from €51,618 to €34,467
- Taxes -€4,913
down €4,913 (-52.3%), from €9,395 to €4,482
- Staff costs +€527
up €527 (+111.7%), from €472 to €999
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 | €242,000 | €242,116 | +€116 | 0.0% |
| Fixed assets | 21/28 | €161,895 | €146,508 | -€15,387 | -9.5% |
| Tangible fixed assets | 22/27 | €161,895 | €146,508 | -€15,387 | -9.5% |
| Land and buildings | 22 | €133,854 | €121,009 | -€12,845 | -9.6% |
| Plant, machinery and equipment | 23 | €28,041 | €25,499 | -€2,542 | -9.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €80,105 | €95,608 | +€15,503 | +19.4% |
| Amounts receivable within one year | 40/41 | €79,249 | €66,532 | -€12,717 | -16.0% |
| Trade receivables | 40 | €11,616 | - | -€11,616 | |
| Other amounts receivable | 41 | €67,633 | €66,532 | -€1,101 | -1.6% |
| Cash at bank and in hand | 54/58 | €856 | €29,076 | +€28,220 | +3296.7% |
| Total equity and liabilities | 10/49 | €242,000 | €242,116 | +€116 | 0.0% |
| Equity | 10/15 | €225,479 | €237,385 | +€11,906 | +5.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,279 | €169,185 | +€11,906 | +7.6% |
| Amounts payable | 17/49 | €16,521 | €4,731 | -€11,790 | -71.4% |
| Amounts payable within one year | 42/48 | €16,521 | €4,731 | -€11,790 | -71.4% |
| Trade debts | 44 | €3,602 | €396 | -€3,206 | -89.0% |
| Suppliers | 440/4 | €3,602 | €396 | -€3,206 | -89.0% |
| Taxes, remuneration and social security | 45 | €12,919 | €4,335 | -€8,584 | -66.4% |
| Taxes | 450/3 | €12,919 | €4,335 | -€8,584 | -66.4% |
| Remuneration, social security and pensions | 62 | €472 | €999 | +€527 | +111.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,174 | €15,387 | +€213 | +1.4% |
| Other operating charges | 640/8 | €1,669 | €1,641 | -€28 | -1.7% |
| Gross operating margin | 9900 | €51,618 | €34,467 | -€17,151 | -33.2% |
| Operating profit (loss) | 9901 | €34,303 | €16,440 | -€17,863 | -52.1% |
| Financial charges | 65/66B | €45 | €52 | +€7 | +15.6% |
| Recurring financial charges | 65 | €45 | €52 | +€7 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €34,258 | €16,388 | -€17,870 | -52.2% |
| Income taxes | 67/77 | €9,395 | €4,482 | -€4,913 | -52.3% |
| Profit (loss) for the period | 9904 | €24,863 | €11,906 | -€12,957 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,863 | €11,906 | -€12,957 | -52.1% |
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 11 October 2026 via checked.be.