A.B. Seven: 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. Seven
Largest movements
- Cash -€5,547
down €5,547 (-52.0%), from €10,662 to €5,115
mainly Investment in fixed assets (net) (-€15,769) and Debts after one year (-€4,400)
- Tangible fixed assets -€3,958
down €3,958 (-3.5%), from €112,807 to €108,849
of which Land and buildings: -€6,650
- Debts after one year -€4,400
down €4,400 (-6.4%), from €68,284 to €63,884
- Other debts -€4,278
no longer reported in 2025 (was €4,278)
- Current portion of long-term debt -€2,248
down €2,248 (-10.2%), from €22,114 to €19,866
- Depreciation -€28,244
down €28,244 (-58.9%), from €47,971 to €19,727
- Gross operating margin -€24,138
down €24,138 (-45.5%), from €53,074 to €28,936
- Financial charges +€4,199
up €4,199 (+147%), from €2,852 to €7,051
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 | €131,848 | €121,286 | -€10,562 | -8.0% |
| Fixed assets | 21/28 | €112,807 | €108,849 | -€3,958 | -3.5% |
| Tangible fixed assets | 22/27 | €112,807 | €108,849 | -€3,958 | -3.5% |
| Land and buildings | 22 | €29,008 | €22,358 | -€6,650 | -22.9% |
| Plant, machinery and equipment | 23 | €81,537 | €82,737 | +€1,200 | +1.5% |
| Furniture and vehicles | 24 | €2,262 | €2,445 | +€183 | +8.1% |
| Other tangible fixed assets | 26 | - | €1,309 | +€1,309 | |
| Current assets | 29/58 | €19,041 | €12,437 | -€6,604 | -34.7% |
| Stocks and contracts in progress | 3 | €8,235 | €7,322 | -€913 | -11.1% |
| Stocks | 30/36 | €8,235 | €7,322 | -€913 | -11.1% |
| Amounts receivable within one year | 40/41 | €144 | - | -€144 | |
| Trade receivables | 40 | €144 | - | -€144 | |
| Cash at bank and in hand | 54/58 | €10,662 | €5,115 | -€5,547 | -52.0% |
| Total equity and liabilities | 10/49 | €131,848 | €121,286 | -€10,562 | -8.0% |
| Equity | 10/15 | €31,804 | €31,889 | +€85 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,860 | €12,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €344 | €429 | +€85 | +24.7% |
| Amounts payable | 17/49 | €100,044 | €89,397 | -€10,647 | -10.6% |
| Amounts payable after more than one year | 17 | €68,284 | €63,884 | -€4,400 | -6.4% |
| Financial debts | 170/4 | €68,284 | €63,884 | -€4,400 | -6.4% |
| Amounts payable within one year | 42/48 | €31,760 | €25,513 | -€6,247 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €22,114 | €19,866 | -€2,248 | -10.2% |
| Trade debts | 44 | €4,467 | €5,277 | +€810 | +18.1% |
| Suppliers | 440/4 | €4,467 | €5,277 | +€810 | +18.1% |
| Taxes, remuneration and social security | 45 | €901 | €370 | -€531 | -58.9% |
| Taxes | 450/3 | €901 | €370 | -€531 | -58.9% |
| Other amounts payable | 47/48 | €4,278 | - | -€4,278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,971 | €19,727 | -€28,244 | -58.9% |
| Other operating charges | 640/8 | €2,597 | €2,128 | -€469 | -18.1% |
| Gross operating margin | 9900 | €53,074 | €28,936 | -€24,138 | -45.5% |
| Operating profit (loss) | 9901 | €2,506 | €7,081 | +€4,575 | +183% |
| Financial income | 75/76B | €59 | €55 | -€4 | -6.8% |
| Recurring financial income | 75 | €59 | €55 | -€4 | -6.8% |
| Financial charges | 65/66B | €2,852 | €7,051 | +€4,199 | +147% |
| Recurring financial charges | 65 | €2,852 | €7,051 | +€4,199 | +147% |
| Profit (loss) for the period before taxes | 9903 | -€287 | €85 | +€372 | |
| Profit (loss) for the period | 9904 | -€287 | €85 | +€372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€287 | €85 | +€372 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.