A.B.J.V.: 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.J.V.
Largest movements
- Cash +€21,743
up €21,743 (+41.9%), from €51,852 to €73,596
mainly Deferred charges and accrued income (+€17,806) and Tax, wage and social debts (+€12,493)
- Deferred charges and accrued income -€17,806
down €17,806 (-19.8%), from €89,750 to €71,943
- Receivables within one year +€5,216
up €5,216 (+19.8%), from €26,370 to €31,586
of which Other amounts receivable: +€5,247
- Debts after one year -€21,845
down €21,845 (-34.7%), from €62,871 to €41,026
- Tax, wage and social debts +€12,493
up €12,493 (+7.5%), from €166,124 to €178,616
of which Remuneration and social security: +€10,155
- Trade debts +€8,901
up €8,901 (+212%), from €4,195 to €13,096
- Profit (loss) carried forward +€6,447
up €6,447 (+6.3%), from -€102,138 to -€95,691
- Staff costs +€74,035
up €74,035 (+5.5%), from €1.3m to €1.4m
- Gross operating margin +€38,426
up €38,426 (+2.8%), from €1.4m to €1.4m
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 | €176,301 | €182,790 | +€6,489 | +3.7% |
| Formation expenses | 20 | €1,997 | €998 | -€998 | -50.0% |
| Fixed assets | 21/28 | €6,332 | €4,666 | -€1,666 | -26.3% |
| Intangible fixed assets | 21 | €2,283 | €1,903 | -€380 | -16.7% |
| Tangible fixed assets | 22/27 | €3,849 | €2,563 | -€1,286 | -33.4% |
| Plant, machinery and equipment | 23 | €3,849 | €2,563 | -€1,286 | -33.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €167,972 | €177,125 | +€9,153 | +5.4% |
| Amounts receivable within one year | 40/41 | €26,370 | €31,586 | +€5,216 | +19.8% |
| Trade receivables | 40 | €31 | - | -€31 | |
| Other amounts receivable | 41 | €26,339 | €31,586 | +€5,247 | +19.9% |
| Cash at bank and in hand | 54/58 | €51,852 | €73,596 | +€21,743 | +41.9% |
| Deferred charges and accrued income | 490/1 | €89,750 | €71,943 | -€17,806 | -19.8% |
| Total equity and liabilities | 10/49 | €176,301 | €182,790 | +€6,489 | +3.7% |
| Equity | 10/15 | -€80,138 | -€73,691 | +€6,447 | +8.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,138 | -€95,691 | +€6,447 | +6.3% |
| Amounts payable | 17/49 | €256,439 | €256,481 | +€42 | 0.0% |
| Amounts payable after more than one year | 17 | €62,871 | €41,026 | -€21,845 | -34.7% |
| Financial debts | 170/4 | €62,871 | €41,026 | -€21,845 | -34.7% |
| Amounts payable within one year | 42/48 | €193,569 | €215,455 | +€21,887 | +11.3% |
| Financial debts | 43 | €23,250 | €23,743 | +€493 | +2.1% |
| Credit institutions | 430/8 | €23,250 | €23,743 | +€493 | +2.1% |
| Trade debts | 44 | €4,195 | €13,096 | +€8,901 | +212% |
| Suppliers | 440/4 | €4,195 | €13,096 | +€8,901 | +212% |
| Taxes, remuneration and social security | 45 | €166,124 | €178,616 | +€12,493 | +7.5% |
| Taxes | 450/3 | €15,335 | €17,673 | +€2,337 | +15.2% |
| Remuneration and social security | 454/9 | €150,788 | €160,944 | +€10,155 | +6.7% |
| Remuneration, social security and pensions | 62 | €1,343,853 | €1,417,889 | +€74,035 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,665 | €2,665 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €1,394,161 | €1,432,587 | +€38,426 | +2.8% |
| Operating profit (loss) | 9901 | €47,643 | €11,634 | -€36,009 | -75.6% |
| Financial income | 75/76B | €63 | €0 | -€63 | -100.0% |
| Recurring financial income | 75 | €63 | €0 | -€63 | -100.0% |
| Financial charges | 65/66B | €3,050 | €1,710 | -€1,339 | -43.9% |
| Recurring financial charges | 65 | €3,050 | €1,710 | -€1,339 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €44,657 | €9,924 | -€34,732 | -77.8% |
| Income taxes | 67/77 | €13,314 | €3,477 | -€9,837 | -73.9% |
| Profit (loss) for the period | 9904 | €31,343 | €6,447 | -€24,896 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,343 | €6,447 | -€24,896 | -79.4% |
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 16 October 2026 via checked.be.