A.B. HEAD & NECK: 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. HEAD & NECK
Largest movements
- Cash +€84,453
up €84,453 (+338.7%), from €24,938 to €109,392
mainly Receivables within one year (+€43,848) and Net result for the year (+€37,655)
- Receivables within one year -€43,848
down €43,848 (-54.2%), from €80,962 to €37,114
- Tangible fixed assets -€2,302
down €2,302 (-10.8%), from €21,298 to €18,997
of which Furniture and vehicles: -€13,096
- Reserves +€37,655
up €37,655 (+54.6%), from €69,011 to €106,667
- Tax, wage and social debts +€9,677
up €9,677 (+64.2%), from €15,077 to €24,754
of which Taxes: +€9,501
- Current portion of long-term debt -€8,284
down €8,284 (-78.1%), from €10,602 to €2,318
- Debts after one year -€2,318
down €2,318 (-100.0%), from €2,318 to €0
- Gross operating margin +€18,249
up €18,249 (+12.6%), from €144,911 to €163,160
- Taxes +€9,501
up €9,501 (+61.4%), from €15,481 to €24,983
- Staff costs -€4,154
down €4,154 (-4.8%), from €87,407 to €83,254
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 | €146,427 | €185,113 | +€38,686 | +26.4% |
| Fixed assets | 21/28 | €21,298 | €18,997 | -€2,302 | -10.8% |
| Tangible fixed assets | 22/27 | €21,298 | €18,997 | -€2,302 | -10.8% |
| Furniture and vehicles | 24 | €19,848 | €6,752 | -€13,096 | -66.0% |
| Other tangible fixed assets | 26 | €1,450 | €12,244 | +€10,794 | +744.3% |
| Current assets | 29/58 | €125,129 | €166,117 | +€40,988 | +32.8% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,962 | €37,114 | -€43,848 | -54.2% |
| Trade receivables | 40 | €80,962 | €37,114 | -€43,848 | -54.2% |
| Cash at bank and in hand | 54/58 | €24,938 | €109,392 | +€84,453 | +338.7% |
| Deferred charges and accrued income | 490/1 | €4,229 | €4,611 | +€382 | +9.0% |
| Total equity and liabilities | 10/49 | €146,427 | €185,113 | +€38,686 | +26.4% |
| Equity | 10/15 | €116,441 | €154,096 | +€37,655 | +32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,011 | €106,667 | +€37,655 | +54.6% |
| Distributable reserves | 133 | €69,011 | €106,667 | +€37,655 | +54.6% |
| Profit (loss) carried forward | 14 | €28,830 | €28,830 | = | 0.0% |
| Amounts payable | 17/49 | €29,986 | €31,017 | +€1,031 | +3.4% |
| Amounts payable after more than one year | 17 | €2,318 | €0 | -€2,318 | -100.0% |
| Financial debts | 170/4 | €2,318 | €0 | -€2,318 | -100.0% |
| Amounts payable within one year | 42/48 | €27,668 | €31,017 | +€3,349 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €10,602 | €2,318 | -€8,284 | -78.1% |
| Trade debts | 44 | €1,772 | €3,404 | +€1,632 | +92.1% |
| Suppliers | 440/4 | €1,772 | €3,404 | +€1,632 | +92.1% |
| Taxes, remuneration and social security | 45 | €15,077 | €24,754 | +€9,677 | +64.2% |
| Taxes | 450/3 | €5,481 | €14,983 | +€9,501 | +173.3% |
| Remuneration and social security | 454/9 | €9,596 | €9,772 | +€176 | +1.8% |
| Other amounts payable | 47/48 | €216 | €540 | +€324 | +150.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €87,407 | €83,254 | -€4,154 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,320 | €15,932 | +€612 | +4.0% |
| Other operating charges | 640/8 | €1,497 | €1,410 | -€88 | -5.9% |
| Gross operating margin | 9900 | €144,911 | €163,160 | +€18,249 | +12.6% |
| Operating profit (loss) | 9901 | €40,686 | €62,565 | +€21,879 | +53.8% |
| Financial income | 75/76B | €450 | €453 | +€3 | +0.7% |
| Recurring financial income | 75 | €450 | €453 | +€3 | +0.7% |
| Financial charges | 65/66B | €580 | €380 | -€200 | -34.5% |
| Recurring financial charges | 65 | €580 | €380 | -€200 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €40,556 | €62,638 | +€22,081 | +54.4% |
| Income taxes | 67/77 | €15,481 | €24,983 | +€9,501 | +61.4% |
| Profit (loss) for the period | 9904 | €25,075 | €37,655 | +€12,580 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,075 | €37,655 | +€12,580 | +50.2% |
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 12 October 2026 via checked.be.