A&B Logistics: 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 Logistics
Largest movements
- Tangible fixed assets -€8,174
down €8,174 (-45.4%), from €17,995 to €9,821
- Receivables within one year -€7,037
down €7,037 (-35.1%), from €20,031 to €12,994
of which Other amounts receivable: -€5,127
- Cash +€2,850
up €2,850 (+201%), from €1,421 to €4,271
mainly Depreciation (+€8,174) and Receivables within one year (+€7,037)
- Deferred charges and accrued income +€446
new in 2025: €446
- Profit (loss) carried forward -€6,357
down €6,357 (-29.8%), from €21,313 to €14,957
- Tax, wage and social debts -€3,448
down €3,448 (-70.4%), from €4,899 to €1,451
- Debts after one year -€2,668
no longer reported in 2025 (was €2,668)
- Trade debts +€1,869
up €1,869 (+43.6%), from €4,285 to €6,154
- Other debts -€1,081
no longer reported in 2025 (was €1,081)
- Gross operating margin -€2,232
down €2,232 (-34.5%), from €6,459 to €4,228
- Depreciation +€1,703
up €1,703 (+26.3%), from €6,471 to €8,174
- Taxes -€909
down €909 (-80.6%), from €1,128 to €218
- Financial income -€205
down €205 (-27.9%), from €735 to €530
- Other operating charges +€173
up €173 (+10.9%), from €1,589 to €1,762
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 | €39,447 | €27,532 | -€11,915 | -30.2% |
| Fixed assets | 21/28 | €17,995 | €9,821 | -€8,174 | -45.4% |
| Tangible fixed assets | 22/27 | €17,995 | €9,821 | -€8,174 | -45.4% |
| Furniture and vehicles | 24 | €17,995 | €9,821 | -€8,174 | -45.4% |
| Current assets | 29/58 | €21,452 | €17,711 | -€3,741 | -17.4% |
| Amounts receivable within one year | 40/41 | €20,031 | €12,994 | -€7,037 | -35.1% |
| Trade receivables | 40 | €7,060 | €5,150 | -€1,910 | -27.1% |
| Other amounts receivable | 41 | €12,972 | €7,844 | -€5,127 | -39.5% |
| Cash at bank and in hand | 54/58 | €1,421 | €4,271 | +€2,850 | +201% |
| Deferred charges and accrued income | 490/1 | - | €446 | +€446 | |
| Total equity and liabilities | 10/49 | €39,447 | €27,532 | -€11,915 | -30.2% |
| Equity | 10/15 | €23,313 | €16,957 | -€6,357 | -27.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,313 | €14,957 | -€6,357 | -29.8% |
| Amounts payable | 17/49 | €16,134 | €10,575 | -€5,559 | -34.5% |
| Amounts payable after more than one year | 17 | €2,668 | - | -€2,668 | |
| Financial debts | 170/4 | €2,668 | - | -€2,668 | |
| Amounts payable within one year | 42/48 | €13,466 | €10,575 | -€2,891 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €3,201 | €2,668 | -€534 | -16.7% |
| Trade debts | 44 | €4,285 | €6,154 | +€1,869 | +43.6% |
| Suppliers | 440/4 | €4,285 | €6,154 | +€1,869 | +43.6% |
| Advances received on contracts in progress | 46 | - | €302 | +€302 | |
| Taxes, remuneration and social security | 45 | €4,899 | €1,451 | -€3,448 | -70.4% |
| Taxes | 450/3 | €4,899 | €1,451 | -€3,448 | -70.4% |
| Other amounts payable | 47/48 | €1,081 | - | -€1,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,471 | €8,174 | +€1,703 | +26.3% |
| Other operating charges | 640/8 | €1,589 | €1,762 | +€173 | +10.9% |
| Gross operating margin | 9900 | €6,459 | €4,228 | -€2,232 | -34.5% |
| Operating profit (loss) | 9901 | -€1,600 | -€5,708 | -€4,108 | -257% |
| Financial income | 75/76B | €735 | €530 | -€205 | -27.9% |
| Recurring financial income | 75 | €735 | €530 | -€205 | -27.9% |
| Financial charges | 65/66B | €974 | €960 | -€14 | -1.4% |
| Recurring financial charges | 65 | €974 | €960 | -€14 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,839 | -€6,138 | -€4,300 | -234% |
| Income taxes | 67/77 | €1,128 | €218 | -€909 | -80.6% |
| Profit (loss) for the period | 9904 | -€2,966 | -€6,357 | -€3,390 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,966 | -€6,357 | -€3,390 | -114% |
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 18 October 2026 via checked.be.